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Image management
Key points
- A footballer signed an employment contract with a football club before a separate contract was drawn up to exploit his image rights.
- The image rights contract was between a British Virgin Islands company and the club.
- The amount paid for the image rights was a percentage of his employment income.
- There was no evidence that the club exploited the image rights nor that the BVI company owned them.
- HMRC issued directions to collect income tax and National Insurance contributions on the payments for image rights.
- The tribunal determined that the image rights payments were to encourage the footballer to join the club.
Geovanni Deiberson Mauricio Gómez (known simply as ‘Geovanni’) is a retired Brazilian footballer. He enjoyed a distinguished playing career with clubs such as Barcelona Benfica and Manchester City and even won a cap for Brazil. However it is his time with Hull City Football Club that is of most interest to...
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