![182849](https://www.taxation.co.uk/images/default-source/woodwing/182849.png?sfvrsn=169f52b5_2)
Key points
- Football player Emile Heskey had been involved with a celebrity investment scheme.
- HMRC routinely chooses not to recover fees in disputes of public importance. Its pursuit of costs in Heskey could mean that his position was untenable or that his case potentially lacked sufficient merit.
- There are three moving parts in costs cases: the hourly rate the number of hours worked and disbursements (eg counsel fees).
- Public money gets wasted because of HMRC’s inability to make a commercial decision quickly.
The recent costs ruling against former England international footballer Emile Heskey in his long-running tax battle with HMRC typifies the challenges for lawyers representing clients being pursued by the tax authority. Last month Heskey who played for Liverpool Leicester City and Aston Villa was ordered to pay legal costs totalling £194 795 by specialist costs judge Mark Whalan at a High Court hearing....
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.