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Nice Try by Rugby Player

It is not often that the worlds of taxation and sport coincide but every now and then they do. Many years ago there were tax cases about whether the proceeds of benefit matches for cricketers were taxable and in 1991 England Goalkeeper Peter Shilton was the subject of a case relating to signing-on fees. More recently we have had a case involving Andre Agassi relating to sponsorship. Earlier this month the decision in a case before the Special Commissioners was published which concerned a professional Rugby Union player.

Simon Emms formerly of Llanelli Scarlets and Bath claimed income tax relief for almost £13,000 in respect of additional food and nutritional supplements that he needed to maintain the…

“required level of physical fitness for his employment as a professional rugby union prop forward”

It is a long established rule that for an expense to be allowable against employment income it must satisfy four conditions, namely it must be expended

  • Wholly
  • Exclusively and
  • Necessarily
  • In the performance of the duties of the employment.

Unsurprisingly Emms’ appeals against income tax assessments for 1999/2000, 2000/2001 and 2001/2002 were rejected on all four counts by the Special Commissioner. Full details of the decision can be found on the Tax Tribunals website.




Date: 28th February, 2008
Author: Liz Cuthbertson


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