HMRC is pursuing the Match of the Day host for £4.9m that it said should have been paid on income

Gary Lineker’s lawyers have told a legal hearing that a tax inquiry into the footballer’s finances has been “looking in the wrong place”.

The Match Of The Day host was told by HM Revenue and Customs (HMRC) that he should have been classed as an employee of the BBC and BT Sport for his presenting duties, rather than as a freelancer.

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