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Issue:
4262
/
Categories:
Comment & Analysis
, image rights
, Irvine v Talksport Limited
, Kramer v Commissioner
, Sports Club v HMIT
, Business
, Income Tax
PETE HACKLETON and JULIAN HEDLEY consider image rights contracts and companies. Are they good planning or foul play?
KEY POINTS
- Balancing salary demands and commercial pressures.
- The tax and NIC advantages of image rights contracts.
- Valuing the image and ensuring proper ownership.
- Contracts and negotiations.
- What if HMRC launch a challenge?
With the 2010 World Cup currently taking place in South Africa football is a popular topic of conversation for many across the country at present and those of us in tax are no exception; football has never been as interesting to HMRC as it is at the current time. 
However before we kick off with our look at the subject of the department’s current interest it might be worth setting the scene.
The Premier League
The Football Association’s Premier League was formed in...
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