The crux of the case at the First Tier Tribunal focused on how Grint structured his business affairs, following the creation of a specific company, Clay 10 Limited, where Grint was the sole shareholder, with his father and manager, Nigel Grint, as the sole director.

Grint is an actor who started filming the first Harry Potter film in 2001, the year in which he turned 13.

From that time (until his death), Grint’s father managed his business affairs.

On 1 August 2011 Clay 10 was incorporated, with Grint as the sole shareholder and his father, Grint senior, as the company’s sole director.

An agreement was concluded for Grint to provide services to Clay 10 for the provision of his acting services except in the US, although no signed version of this document was produced at the tribunal.