Rugby football players
Conditional payments
Commentary –
Tax Reporter ¶488-905
HMRC Guidance –
EIM64160
Case Law –
Jarrold (H.M. Inspector of Taxes) v. Boustead McInnes (H.M. Inspector of Taxes) v. Large McInnes (H.M. Inspector of Taxes) v. Simms
;
Riley (H.M. Inspector of Taxes) v. Coglan
Signing-on fees
Commentary –
Tax Reporter ¶488-905
HMRC Guidance –
EIM64160
Case Law –
Jarrold (H.M. Inspector of Taxes) v. Boustead McInnes (H.M. Inspector of Taxes) v. Large McInnes (H.M. Inspector of Taxes) v. Simms
;
Riley (H.M. Inspector of Taxes) v. Coglan
Taxable income
Commentary –
Tax Reporter ¶488-900
HMRC Guidance –
EIM64155