Dr AN Brice, Mr THK Everett

8 June 2000

Income tax – Schedule E – Players employed by sports club under service agreements – Payments also made by club to companies under promotional agreements and consultancy agreement – Whether payments under promotional agreements and consultancy agreement were emoluments of players – Whether such payments were benefits in kind – Whether some payments were made with a view to the provision of pension benefits – Income and Corporation Taxes Act 1988 s. 19, 154, 203, 595

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