Gary Lineker targeted over "needlessly complex" IR35 rules, says IPSE

IPSE (the Association of Independent Professionals and the Self-Employed), 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”.

IR35 and HMRC

Andy Chamberlain, Director of Policy at IPSE (the Association of Independent Professionals and the Self-Employed), said: “Like so many others, Gary Lineker has fallen foul 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.”


IPSE, the Association of Independent Professionals and the Self-Employed, is the only dedicated representative body for the UK’s self-employed community, including freelancers, contractors, consultants and independent professionals.

IPSE Press Office: 0203 053 0606/07508 122637
[email protected]
IPSE - the Association of Independent Professionals and the Self-Employed

IR35 Hub

For 20 years, IPSE has been not only campaigning against IR35, but also advising contractors and the self-employed on how to navigate it. Learn more about IR35 and how it may affect you by visiting our IR35 Hub.


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