Tennis champ loses game, set and match to HMRC

The recent House of Lords case of Agassi v Robinson (HMIT) revolves around some of the principles discussed in the easy guide series, in particular the seven levels of taxation and the territorial scope of domestic tax rules. The degree of confusion surrounding these areas is illustrated by the fact that there are three judgements in the case -two for HMRC (Lords Scott and Mance) and one for the taxpayer (Lord Walker) - and that the two judgements for HMRC seem to argue along different lines. Andre Agassi is a well-known international tennis player who is neither resident nor domiciled ...