Wigan Warriors: Ian Lenagan suffers a defeat in his attempt to secure an exemption from capital gains taxes

The case related to the sale of shares in Telework Group PLC, a British software business in Mauritius, in 2000.Lenagan - alongside Geoffrey Richard Haworth and Kleinwort Benson Trustees Ltd - argued a capital gains tax exemption applied to them under the terms of the UK-Mauritius tax treaty.However, Judge Harriet Morgan ruled that, as they were residents of the UK - the place of effective management - it didn't apply."The Mauritius trustees did not have a proactive role as regards the successful implementation of the plan," Judge Morgan wrote."Essentially, they were passive participants in the plan who largely merely reacted to what was put to them."

An HMRC spokesperson told Law360 they 'welcome the decision of the first-tier Tribunal'.

It remains to be seen what effect - if any - this will have on Lenagan's role with the Warriors.

Lenagan put in £500,000 of his own money to help the 'cash-flow survival' of the club through the coronavirus crisisBillionaire Michael Danson acquired at least a quarter of the club for £2.5m in 2020.But there has been no indication as to the nature of his involvement.