Only a fortnight ago, Andre Agassi’s representatives argued in the House of Lords that the tennis star’s sponsorship income, which was paid from foreign companies to his US-based company, was not liable to UK tax.

The taxman argued, successfully, that it was entitled to a share of the income in so far as Agassi earned his fees by playing, and being sponsored to play, in the UK.

In 1990, former England goalkeeper Peter Shilton won a case over whether or not a payoff by Nottingham Forest as part of his transfer to Southampton was taxable.

The courts held that, since Nottingham Forest had no interest in the performance of his new contract at Southampton, the payment was not part of his salary and emoluments.

David Frost, the broadcaster, also had a dispute with the Inland Revenue in the 1970s, when it tried to tax his earnings from US screenings of the David Frost Show.

Are stars reluctant to take cases against the taxman? ‘They are very reluctant. They don’t want the publicity. Nor do they want all their financial affairs laid bare in front of the world,’ says Julian Hedley of Tenon, who handled Agassi’s case.

John Whiting of PricewaterhouseCoopers says there are reasons why celebrities are often found in the tax courts. ‘You are talking useful money. There’s also some quite interesting principles at stake,’ he says.