The hand of tax

My client is a young footballer from South America. It seems the he is exceptionally talented and I am told ‘he could be the next Maradona’.

He is about to be offered terms and sign a contract with a well-known football club who will no doubt be providing him with advisers etc.

However as an accountant and a friend of his family who lives in this country I have been asked to keep an eye on his affairs and provide any guidance that I can and to help ensure that the advice he is given is in his best interests.

I wonder if Taxation readers can offer any general pointers regarding his potential UK taxation liabilities.

As I understand it he will not only be offered a wage from the club but also payments for his ‘image rights’. The feeling is that once he...