Champions League Final 2011 non-resident players and officials, exemption from tax

Legislation/Regulatory – FA2010 Sch. 20 ; FA2012 s. 13

Pools, exclusion of donation element

Legislation/Regulatory – SP C1

Referees (status of)

Commentary – Kirk on Employment Status 4.3.13

Whether payments to players taxable

Commentary – Kirk on Employment Status 11.36