HMRC's Investigation Into Premiership Rugby's Image Rights Payments (LawInSport)
Following its recent investigations into football players' employment contracts, it is reported that HMRC is now investigating rugby players' contracts in relation to the tax treatment of payments for image rights, and the tax treatment of agents' fees,
In this article for LawInSport, Kelly Stricklin-Coutinho examines the issues and sets out some of the possible practical implications for the examination and treatment of image rights. Specifically she looks at:
- What is being investigated?
- How will HMRC assess the image rights payments?
- The potential connection between image rights payments and salary cap rules
- Tips for clubs and players
See LawInSport's website to read Kelly's article in full (subscribers only)