A whistlestop tour of the taxation of international sports and rock stars with Patrick Way KC

Published on 21 February 2024

In this episode, RPC's Taxing Matters Host and Senior Associate in RPC's Tax Disputes team, Alexis Armitage, will be discussing the taxation of international sports and rock stars with leading silk, Patrick Way KC.

Patrick is one of the founders of Field Court Tax Chambers. He has successfully represented clients at all levels of the UK court system and has acted for both taxpayers and HMRC. 

In this episode, the following will be discussed:

  • How HMRC treat payments when musicians sell their rights in respect of recordings and publishing rights
  • How the worldwide sponsorship income and other worldwide income of musicians and sportspersons are taxed in the UK when they play at concerts or appear at sporting events in the UK
  • IR35 – an update on where we are after the Kaye Adams/Atholl House case 
  • The latest position of HMRC in relation to image rights contracts
  • A brief discussion on the taxation of agents' fees (a further podcast will follow from our very own Michelle Sloane on this topic in April – watch this space!). 

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

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If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.