This is completely plagarised from a colleague who had it sent to her from a student.
Moore v. Griffiths (Inspector of Taxes)  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."