The non-resident tennis player taxpayer appealed a charge to tax in respect of payments made for his sporting activities within the UK, made by overseas companies to other overseas companies owned by the taxpayer.
Held: The Act provided that the activities of sportsmen were to be treated as trade payments, and any payment made in respect of those activities was to be attributed to the sportsman. The sections intended to tax the activities irrespective of the tax presence here of the sportsman.
Judges:
The Hon Mr Justice Lightman
Citations:
[2004] EWHC 487 (Ch), Times 01-Apr-2004
Links:
Statutes:
Income and Corporation Taxes Act 1988 556
Jurisdiction:
England and Wales
Cited by:
Appeal from – Agassi v Robinson (Inspector of Taxes) CA 19-Nov-2004
. .
At First instance – Agassi v Her Majesty’s Inspector of Taxes HL 17-May-2006
The tax payer played tennis and was paid sums for when he played in England. The sums were paid to his overseas based company.
Held: The revenue’s appeal succeeded. The ‘legislative intendment in relation to sections 555 and 556, and their . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 29 September 2022; Ref: scu.194576