Gary Lineker has won his £4.9 million tax battle with HMRC.
The HMRC had advised Lineker that he should have been classed as an employee of the BBC and BT Sport for his presenting duties, rather than as a freelancer and pursued him for £4.9 million which it was claimed should have been paid on income received between 2013 and 2018.
It comes as part of legislation known as IR35, designed to clampdown on tax avoidance by so-called disguised employees, who charge for their services via limited companies.
Tribunal Judge John Brooks found the IR35 legislation did not apply because there were direct contracts between the presenter and both the BBC and BT Sport.
The tribunal found that while Gary Lineker Media (GLM), which he set up with his then wife in 2012, was a partnership to which IR35 legislation applies, the appeal was still granted in full because contracts existed.
HMRC has 56 days to appeal to the Upper Tribunal (Tax and Chancery Chamber) if it wishes to do so.
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