We previously have blogged (here) André Agassi’s tax claim against British tax authoriities. The case has broad implications for athletes and entertainers performing in the UK.
The House of Lords (the UK’s highest court) has ruled in Agassi v. Robinson, 2006 UKHL 23 (5/17/06), that foreign athletes and other entertainers working in the UK are subject to UK income tax on sponsorship revenue received in connection with their UK activities. The ruling reversed a lower court ruling which held that Agassi’s controlled US company, Agassi Enterprises, was not subject to UK income tax on sponsorship revenue received from Nike and Head while playing in UK tennis tournaments. For press coverage, see:
For all of the Agassi v. Robinson opinions, see:
- House of Lords (5/17/06)
- Supreme Court of Judicature Court of Appeal (Civil Division) (12/2/05)
- High Court of Justice (Chancery Division) (3/17/04)
