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Roderick Cordara QC and Jern-Fei Ng Essex Court Chambers and Martin O'Neill Vantis plc 1 discuss the implications of the recent Agassi case to VAT tribunal proceedings
It is not very often that the worlds of tax and sport coincide. However when it happened recently an important Court of Appeal authority concerning the recovery of costs paid to non-solicitor representatives was generated. This article seeks to examine the extent to which this judgment applies to proceedings before the VAT Tribunals and how one taxpayer served an unreturnable ball to HMRC on the issue of costs in the VAT Tribunal.
A dispute had arisen between HMRC and the well-known professional tennis player...

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