The UK government had claimed that Lineker had avoided taxes by paying so-called “disguised employees”, who charge for their services through a company.

Judge John Brooks ruled that Lineker was a freelancer with direct contracts with the BBC and BT Sport, meaning IR35 legislation couldn’t apply.

The case was unusual as Lineker operated via a general partnership, not a limited company. The tribunal found IR35 could apply to partnerships but didn’t in this instance, as Lineker already paid more income tax than what HMRC sought under the intermediaries legislation, the Financial Times reports.

Lineker expressed relief at the outcome, while HMRC is considering an appeal.