Performance and image

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...