Certain professional sportsmen, such as footballers and cricketers, are employed by their club and are accordingly chargeable to tax as employees rather than as individuals carrying on a profession or vocation (see ¶400-200). HMRC also treat many actors as employees (see ¶486-830). Otherwise, sportsmen such as professional athletes, golfers, tennis players, boxers and snooker players, and actors generally are chargeable to tax on the basis that they are carrying on a profession. Their position is analogous to that of the actress in Davies v Braithwaite [1931] 2 KB 620.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.