Set and others v HM Inspector Taxes: SCIT 29 Jul 2003

SCIT NON-RESIDENT SPORTSMAN – whether the foreign entertainers provisions are limited to payments made by persons with a UK presence – no; whether the Income Tax (Entertainers and Sportsmen) Regulations 1987 apply on the facts – yes; whether professional tennis player receiving payments from a non-resident company for endorsing sportswear was carrying on a trade within the UK – yes

Citations:

[2003] UKSC SPC00373

Links:

Bailii

Statutes:

Income Tax (Entertainers and Sportsmen) Regulations 1987

Income Tax

Updated: 10 June 2022; Ref: scu.195432