Judges:
Lord Justice Buxton Lord Justice Sedlay Lord Justice Jacob
Citations:
[2004] EWCA Civ 1518, [2005] 1 WLR 1090
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – 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 . .
Cited by:
See 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 . .
Appeal From – 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: 19 September 2022; Ref: scu.219524