The House of Lords ruled sports stars who get paid for endorsement deals and appearances in the UK are liable for income tax.
Agassi had disputed a $50,000 tax assessment for the 1998-99 year. It centred on cash he had received from sportswear firms Nike and Head and paid to his US-based Agassi Enterprises company.
The decision is a relief to the UK’s Inland Revenue – had it lost the case it would be open to refund millions to entertainers and sports stars who had paid tax on their deals.
Tennis ace Andre Agassi has been told by a UK court he must pay taxes on endorsement deals – despite the cash never entering the country.
