Performance and image

21 February 2001 / John T Newth

Issue: 3795 / Categories: Comment & Analysis

John T Newth FCA, FTII, FIIT, ATT discusses the wider background to a decision of the Special Commissioners concerning two well-known international footballers

It is well known that international soccer players who play for clubs in the premier league are very well remunerated indeed. What they earn exceeds almost every other profession trade and activity except for certain film stars motor racing drivers and a very small number of authors.
A Special Commissioners' decision released in June 2000 (SpC 253) was supposed to have been anonymised under the headings Sports Club Evelyn and Jocelyn but as the Mail on Sunday dated 7 January 2001 at page 23 disclosed the names of all concerned in a full page article there is now no reason for preserving the anonymity of the various individuals. The case was summarised by Allison Plager in Taxation 2 November 2000 at page 134 but is worth revisiting here as it was clearly an important decision and more background facts are now in the...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.