Footballers are not entertainers

tommytwojags

Well-known member
Not my opinion, but that of the tax tribunal which considered the case of Everton player Oumar Niasse, who challenged a tax assessment of £152,873 plus penalties deducted on employment expenses including agent's fees paid on Niasse’s behalf by Everton.

One of the main issues was the player's contention that he was an entertainer and, consistent with the successful appeal of Richard and Judy Madely, a theatrical artist. Finding Niasse liable for the full tax and penalties, the tribunal held that he was not an entertainer. Presumably they had seen him play for the Toffees. 😆
 
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