Case: Harry Potter actor fails in £1m tax refund appeal

Harry Potter star Rupert Grint has failed in his latest attempt to claim a £1m tax refund, after an Upper Tribunal ruled the actor was not able to change his accounting date in the way he had intended, because his accounting records did not support the necessary requirement.

The tribunal heard that since about 2000, Grint had used an accounting date of 31 July each year, drawing up annual accounts to that date and that his basis period coincided with  the period covered by those annual accounts.