Cricketers
Charge to tax
Commentary –
Tax Reporter ¶202-100
HMRC Guidance –
BIM50606
Case Law –
REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.
Outstanding performances
Commentary –
Tax Reporter ¶488-910
Case Law –
Moorhouse (H.M. Inspector of Taxes) v. Dooland
;
REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.
Taxable and non-taxable income
Commentary –
Tax Reporter ¶488-910
Case Law –
Moorhouse (H.M. Inspector of Taxes) v. Dooland
;
REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.
Testimonial matches
Commentary –
Tax Reporter ¶412-580