(Procedure : Other) PROCEDURE – application to vary directions – payments made to third party in respect of footballer’s image rights – HMRC alleging that image rights agreements uncommercial and payments excessive – payments alleged to be footballer’s earnings – whether HMRC effectively alleging sham – burden of proof in relation to an allegation of sham – whether HMRC should be directed to serve their witness evidence and skeleton argument first – whether HMRC should prepare hearing bundles
Citations:
[2017] UKFTT 629 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 28 March 2022; Ref: scu.592644