Sportsmen
Administration of tax
Apportionment of payments/transfers
Charge to tax
Computation of profits
Connected payments/transfers, returns of information
Deduction for expenses
Double taxation relief
Football players
Foreign (taxed at source)
Non-resident
Limitation of provisions to payments by persons with UK presence
Payment of tax
Payments between non-resident companies referable to UK tournaments
Non-resident, foreign income
Non-residents withholding tax
Other persons receiving connected payments or transfers
Payment of tax
Assessment
Due date
Excessive, claim to Revenue and Customs
Generally
Reduction, application to Revenue and Customs
Rules for calculation
Payments or transfers applicable
Relevant activity
Sponsorship payments
Status
Tax liabilities
Testimonial matches
Trade, activities treated as
Value of transfers, calculation and grossing up
Visiting
Visitors