Actor Rupert Grint is contesting a tribunal ruling that has denied him a tax refund worth £1 million. The challenge against a previous tribunal's decision in 2016 to back HM Revenue and Customs (HMRC) in its decision to refuse him a change of accounting dates to protect his earnings from higher rate tax means the case will now be heard by an upper tribunal.
The actor earned an estimated £24 million from playing the part of Ron Weasley in the Harry Potter films. In the 2016 tax ruling, the judge stated tax advisers Clay & Associates had advised Mr Grint to move the accounting date to shift 20 months of his income into 2009-2010 instead of 2010-11, meaning he would face a top rate tax of 40% rather than 50%.
Mr Grint’s Barrister Patrick Soares has contended that the Judge in the case, Barbara Mosedale, had applied the wrong legal test when deciding Mr Grint had failed to provide a valid reason for the change. She had noted HMRC were not claiming Mr Grint was involved in tax avoidance, accepting his claim that his knowledge of tax rules was "quite limited".