What is Gary Lineker's tax case? Exploring details of the BBC MOTD presenter's recent tax battle with authorities

Former England striker and BBC pundit Gary Lineker has won a massive tax appeal against Britain's premier tax department, the HMRC. The host of Match of the Day has come out victorious in a case that is set to save him an amount of £4.9 million.

The discrepancy arose over Lineker's classification as an employee of the BBC and BT Sport for his appearances on the show. The HMRC argued that the presenter must be classed as such and thus be liable for tax between 2013 and 2018.

However, Lineker maintained that all taxes on his income were paid through a partnership called Gary Lineker Media (GLM). The former Barcelona man set up GLM alongside his ex-wife Danielle Bux in 2012.

The case pivoted around a law known as IR35, put in place to prevent tax evasion and to ensure freelancers and contractors pay the same income tax as an employee.

The presiding judge John Brooks found that although IR35 applied to GLM, there were contracts between the former Englishman and the BBC that classified him as an employee.

The ruling said:

"As a matter of law, when Mr Lineker signed the 2013 BBC contract, the 2015 BBC contract and the BT Sport contract for the provision of his services, he did so as principal thereby contracting directly with the BBC and BT Sport."

"As such, the intermediaries legislation cannot apply - it is only applicable 'where services are provided not under a contract directly between client and the worker'. In this case Mr Lineker's services were provided under direct contracts with the BBC and BT Sport."

"Although such a conclusion might appear inconsistent with my conclusions that the intermediaries legislation can apply to partnerships... that is not the case."

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Gary Lineker reveals emotional moment after receiving support over Match of the Day row

Lineker received massive support after his suspension from Match of the Day.

BBC pundit Gary Lineker claimed he was moved to tears over the support he received from his fellow pundits following his fall-out with the company.

The former Everton man was suspended by the BBC after posting a controversial opinion on Twitter but immediately received support from Ian Wright and Alan Shearer.

Speaking on The Rest is Politics podcast, Gary Lineker said:

"It was funny. I was in a restaurant, and then in the back of the car, and firstly when Ian Wright pulled out of the show, and then when Alan did as well, Alan Shearer, and I must admit I had a tear in my eye."