Monday, June 19, 2006

England's World Cup Prospects - A Legal Opinion

This is completely plagarised from a colleague who had it sent to her from a student.

Moore v. Griffiths (Inspector of Taxes) [1972] 1 WLR 1024. Following the 1966 World Cup the Football Association very generously decided to pay £22,000.00 divided equally between the 22 players in the England football squad.

The Inland Revenue subsequently sought to tax those payments as income.

A Mr Robert Frederick (Bobby) Moore challenged that decision on the basis that the payment should have been treated as a (tax free) testimonial payment. The Judge found for Mr Moore, inter alia on the basis that "the payment had no foreseeable element of recurrence."

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