Jimmy Carr has found his tax affairs under scrutiny once again after he was named among investors in a tax avoidance scheme that cost the taxpayer £52 million.
The comedian, who admitted in 2012 to making a "terrible error of judgement" over his involvement in another tax avoidance scheme, will now face a demand for repayment of tax relief given to him after he put money into an enterprise zone.
The entirely legal tax incentive scheme was scrapped in 2011 after investors had committed to it.
Carr and the England striker Wayne Rooney were among 675 investors who between them were given £131 million in tax relief, even though they only invested a total of £79m in two data centres that have never been occupied.
The £52m “tax profit” - deductible from their tax bills - will now be recovered by HM Revenue & Customs and some investors have already had tax demand payments, according to the BBC.