Taxing talent: principle and pragmatism
What is the rationale behind the Government’s selective approach to conferring tax exemptions on international sports events hosted in the UK and how is it done?
In an article first published in Sweet & Maxwell’s International Sports Law Review - Issue 1/16, Timothy Brennan QC and Sebastian Purnell explore some of the ways the UK taxes sportsmen who work within the jurisdiction, and how and why the Government provides tax breaks so as to attract top events or performers to these shores.
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