Taxation of Entertainers and Sports Persons - a case study Part 1

This presentation is 1 of 3 case studies which discusses the following issues relating to the taxation of tax in respect of entertainers and sportspersons:

Part 1

1. Residence and Domicile
2. Tax issues relating to: loan out companies, central management & control, permanent establishments

Part 2

1. Taxation of modelling and film activities
2. Entity Recognition
3. Image Rights and structuring issues

Part 3

1. Brand exploitation
2. Tax issues relating to: living trusts, foundations
3. What if things go wrong and HMRC conduct a tax enquiry? Conducting a tax enquiry, remedies against tax advisers.

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Learning objectives:

Key issues in respect of taxation of entertainers and sportspersons

Key tax analysis relevant to UK and international activities in respect of entertainers and sportspersons