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 statutory predecessors in the 1986 Act, was that foreign entertainers and sportsmen who, or whose controlled companies, receive payments in connection with their commercial activities in the United Kingdom should be subject to the section 18(1)(a)(iii) charge to tax and that the territorial principle cannot be implied so as to limit the effect of the clear language of section 555(2). ‘ Otherwise tax could easily be avoided. (Lord Walker dissenting)
Lord Nicholls of Birkenhead, Lord Hope of Craighead, Lord Scott of Foscote, Lord Walker of Gestingthorpe, Lord Mance
Times 18-May-2006,  UKHL 23
Income and Corporation Taxes Act 1988 555 556 557 558, Income Tax (Entertainers and Sportsmen) Regulations 1987 (SI 1987/530)
England and Wales
Cited – Ex parte Blain; In re Sawers CA 1-Aug-1879
Where legislation regulates the conduct of an individual, it may be so construed as to limit it to conduct by United Kingdom citizens anywhere.
James LJ referred to ‘broad, general, universal principle that English legislation, unless the . .
Cited – Clark (Inspector of Taxes) v Oceanic Contractors Inc HL 16-Dec-1982
HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and . .
At First instance – Agassi v S Robinson (HM Inspector of Taxes) ChD 17-Mar-2004
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 . .
Appeal From – Agassi v Robinson (Inspector of Taxes) CA 19-Nov-2004
Se Also – Andre Agassi v S Robinson (H M Inspector of Taxes) (No 2) CA 2-Dec-2005
The taxpayer had been represented in proceedings throughout by tax law experts, Tenon Media, who were not legally admitted, but had a right to conduct litigation under the 1990 Act. The Inspector objected to paying costs as if the representatives . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 December 2021; Ref: scu.241831