Gary Lineker & Anor t/a Gary Lineker Media v The Commissioners for HMRC
Decision date: 27 March 2023
Neutral citation: [2023] UKFTT 340 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
The Tribunal held that the IR35 intermediaries rules can, in principle, apply where services are supplied through a partnership and that GLM was a partnership. However, because the BBC and BT Sport contracts were signed by Mr Lineker (and Ms Bux) in a way that created direct contractual privity between the broadcasters and Mr Lineker, the intermediaries legislation could not apply and the appellants' appeal succeeded.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The decision identifies two controlling legal points: (1) the intermediaries legislation can cover partnerships (s.49(3) ITEPA and related provisions expressly contemplate partnerships as intermediaries); and (2) under partnership law (s.5 Partnership Act 1890) a partner who signs the client contract as principal/partner can create direct contractual privity such that services are provided under a contract directly with the individual, thereby displacing the intermediaries rules in that factual context.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment records (obiter) commentary that other statutory provisions (eg s.56 ITEPA and ss.163–164 ITTOIA) address double taxation issues arising if a partnership is treated under the intermediaries rules, and notes contemporaneous material on the IR35 measures' purpose of targeting disguised employment via intermediaries including partnerships.