London, Mar 20: Andre Agassi has lost a battle over paying tax in Britain in a ruling that could impact on all international sports stars who compete in the UK. A High Court judge rejected the American's challenge to a £27,520 tax bill for payments from Nike and Head.
Justice Lightman ruled the tax was due for 1998-99 as Agassi visits Britain for a limited number of days a year. Agassi had argued he was not liable as neither he nor the sportswear giants have a tax presence in Britain.
But Justice Lightman agreed with the Inland Revenue that their payments to Agassi derived, at least in part, from him playing in British tournaments.
He said: "It is common ground that section 556 of the 1988 [Income and Corporation Taxes] Act subjects non-residents to tax, if the payment is made by an English company or a foreign one with a tax presence here.

"The question raised is whether they are intended to be excused from liability if, instead, they are paid by a foreign company with no tax presence here.
"In my judgment it would be absurd to attribute to the legislature the intention that liability could in any and all cases be avoided by channelling the payment through a foreign company with no tax presence here.
Agassi has won 58 titles, including eight grand slams, and amassed $28m in prize money during his career. He won his first grand slam at Wimbledon in 1992.
Bureau Report