sport

The tax and National Insurance (NI) treatment of professional sportspeople’s income from testimonials and benefit matches is to be put on a firm legislative basis.

The government move comes as the result of HMRC view that the handling of such income does not reflect the statutory position.

A technical note and call for evidence issued in October proposed that the Revenue rewrite its guidance on the treatment of testimonial and benefit games.

The efficacy of tax exemptions for UK sporting events featuring non-resident athletes

An athletic look at the taxation of non-resident sportspeople’s endorsement income