Costs battles with HMRC – lessons from Emile Heskey case

Francis Kendall, director and costs lawyer at Kain Knight examines the implications of a court’s decision to land former footballer Emile Heskey with nearly £200,000 in costs for HMRC’s legal fees, and how difficult it is to dispute the tax authority’s costs

As England battled its way through the Euros last month, many fans will have been unaware of the plight of one of that team’s former luminaries. Former England striker Emile Heskey now finds himself facing a tax bill of £1.6m after a protracted dispute with HMRC. On top of that, costs judge Mark Whalan recently ordered Heskey to pay HMRC’s legal costs to the tune of £194,795.

In January 2024, it was widely reported that HMRC had filed a bankruptcy petition against Heskey in the High Court. He is clearly now facing severe financial challenges and it also seems that he may also now be acting as a litigant in person as he seeks to address these complex matters.

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