The appellant is currently playing for Macclesfield in the Northern Premier League division but was signed by Everton in 2016 for £13.5m from Lokomotiv Moscow.

HMRC issued closure notices on 16 February 2021 for the tax years 2015/16 and 2016/17. The first was for £76,410, the second for £76,463, totalling £152,873. As well as these assessments a penalty was issued for £5,262 for late filings for the 2015-18 tax years, which he also appealed against.

In 2015 Niasse signed a contract with agent, Ivo Rita, of RX Brothers. This entitled Rita to 10% of all of Niasse’s basic income on contracts negotiated by the agent, who was also linked with Everton, helping get the move over the line.

Niasse argued that the fees paid to Rita were tax deductible under sections 336 and 352 of Income Tax (Earnings and Pensions) Act 2003 (ITEPA).