Actors Case Law : Braithwaite [1931]
No exemptions but actors rely on the following case law:
Case Law: Davies v Braithwaite
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Previously on "Are Footballers come under new tax regime?"
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Are Footballers come under new tax regime?
Rafael Benitez and Carlo Cudicini targeted in tax probe
Ooooops!
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Originally posted by MrWebDev View PostI know a Barrister (the law type, not a coffee shop worker ;-) ) and interestingly most of them work as self-employed rather than through a Limited Co. Apparently it's frowned upon in the legal industry to work through a Limited Co. due to the limited liability aspect.
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Originally posted by SimonMac View PostI would question that, as a club can only have a contract with a player, not a company given the rules about third party ownership from the Tevez, Mascarano and MSI case
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Originally posted by MrWebDev View PostI know a Barrister (the law type, not a coffee shop worker ;-) ) and interestingly most of them work as self-employed rather than through a Limited Co. Apparently it's frowned upon in the legal industry to work through a Limited Co. due to the limited liability aspect.
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I know a Barrister (the law type, not a coffee shop worker ;-) ) and interestingly most of them work as self-employed rather than through a Limited Co. Apparently it's frowned upon in the legal industry to work through a Limited Co. due to the limited liability aspect.
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Originally posted by Jessica@WhiteFieldTax View PostI'm not aware of any sector exemptions from IR35?
What's your source on this?
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Originally posted by TestMangler View PostTrust me it's not in a lot of cases. A large percentage of footballers outside the top tier (on anything up from a grand a week) are going through LTD's where the LTD has a contract with the club rather than the individual.
The argument about control, company uniform etc was used hundreds of times back in 2000 and there was a specific exclusion for footballers and entertainers.
A lot of bands have the individual members as LTD's all contracted to a LTD for the band which is in turn contracted to their management and record company etc.
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Originally posted by TestMangler View PostA lot of footballers and 'pop stars' and entertainers work through LTD's. They were specifically excluded from IR35 in 2000.
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Originally posted by TestMangler View PostA lot of footballers and 'pop stars' and entertainers work through LTD's. They were specifically excluded from IR35 in 2000.
What's your source on this?
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Originally posted by SimonMac View PostThe main salary for a footballer would be PAYE as employees, a LTD company would be set up for image rights and sponsorship which as they come from various other sources there is no problem with IR35 etc.
I know athletes have some exceptions when it comes to global earnings, so they only pay the tax on their UK Income (IANAL)
The argument about control, company uniform etc was used hundreds of times back in 2000 and there was a specific exclusion for footballers and entertainers.
A lot of bands have the individual members as LTD's all contracted to a LTD for the band which is in turn contracted to their management and record company etc.
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Originally posted by SussexSeagull View PostDidn't Rangers get investigated for paying players through dubious tax efficient vehicles? I would have thought once the sign they are more or less a permanent employee so won't get T&S relief anyway.
Not sure how Doctors and Solicitors work at the moment but it will include them if they go through agents, I imagine.
As it currently stands there is nothing "dubious" about EBTs and HMRC have failed to prove otherwise.
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I was also under the impression that footballers club salary is PAYE
Have you not seen the supposed pay slip for Tevez that did the rounds a while ago?
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The main salary for a footballer would be PAYE as employees, a LTD company would be set up for image rights and sponsorship which as they come from various other sources there is no problem with IR35 etc.
I know athletes have some exceptions when it comes to global earnings, so they only pay the tax on their UK Income (IANAL)
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