February 2012

Football and image rights and wages, oh my.

February 15, 2012

After years of rumour and dispute and enquiries on all sides, the Telegraph is now reporting that HMRC have concluded a number of image rights settlements in relation to footballers and football clubs (but not Rangers – apparently the tax bill that tipped them into administration related to employee benefit trusts rather than image rights).

Read the full article →

Pension v strike – compensation taxable as employment income

February 10, 2012

The Court of Appeal has confirmed the decisions of the First Tier Tax Tribunal and Upper Tier Tribunal in Kuehne & Ors v Revenue and Customs [2012] EWCA Civ 34 that payments made to employees as part of the transfer of a business were taxable as employment income. The issue began with concerns amongst the […]

Read the full article →