The appellant, Jody Scheckter, now in his seventies and in poor health, is the former 1979 FI World Champion and drove for Ferrari, and he was the only South African to ever win the motor racing championship.

Scheckter brought the appeal against HMRC to the First Tier Tribunal (FTT) over the use of sideways loss tax relief dating back to tax years 2007-08 through to 2009-10 with a demand from HMRC for tax due totalling £1,642,452.

The appellant and his family relocated to England in 1996 from the US, where Scheckter had set up and run a successful firearms training simulator business, the tribunal heard.