The Association of Independent Professionals and the Self-Employed (IPSE), has responded to the news that Gary Lineker is involved in the biggest-ever IR35 case. IPSE said the footballer is being targeted, like many others, because of the “needlessly and damagingly complex IR35 tax rules”.
Andy Chamberlain, Director of Policy at IPSE said, “Like so many others, Gary Lineker has been targeted because of the needlessly and damagingly complex IR35 rules. He is the latest in a long line of presenters who have been dragged through the courts because of this. HMRC are on very uncertain ground here – they’ve lost several of these cases, including the recent Kaye Adams case at the Upper Tier Tribunal which could have a bearing on the outcome of this case.
“The problem here is not that Mr Lineker has done something wrong, or that HMRC are trying to enforce tax legislation – it is the rules themselves. They are so complex and so open to interpretation that no one understands them, even HMRC, which is why they so frequently lose at tribunal. The recent changes to the off-payroll rules, which have been hugely controversial and costly for business, have done nothing to address this central and critical flaw.”