The First-tier Tribunal (FTT), in the case of P Collingwood v HMRC [2025] UKFTT 1065 (TC) (28 August), rejected an appeal by a former professional cricketer against amendments made by HMRC to his tax returns. The FTT determined that the taxpayer was liable for income tax on sponsorship payments, even though he had attempted to transfer his publicity rights to his personal company.
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