In Gary Lineker and Danielle Bux T/A Gary Lineker Media v HMRC [2021] UKFTT 101 (TC), the First Tier Tribunal held that IR35 could apply to partnerships - see further casenote at https://www.devereuxchambers.co.uk/resources/news/view/ftt-releases-decision-in-gary-lineker-ir35-appeal