Tax policy and foreign-based sportspeople

Jonathan Peacock QC

Speed read

The tax rules on foreign-based sportsmen and sportswomen bring into charge in the UK a proportion of endorsement income which could be attributable to the activities in the UK, even if the amounts concerned are paid by a non-resident manufacturer of sports kit to a non-resident person. However, the government has introduced special deals for some, but not all, sporting events to remove the barriers to sports stars coming to the UK. The government should articulate a coherent policy here and identify those events that will be accorded special status and those that will not, not least to avoid arguments as to discrimination and unlawful state aid.

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