Are sports image rights assets? A legal, economic and tax perspective

Coors, Corinna (2015) Are sports image rights assets? A legal, economic and tax perspective. The International Sports Law Journal, 15 (1-2). pp. 64-68. ISSN 1567-7559

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Abstract

This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of image rights. The commentary of HRMC on image rights is yet another indication that, although traditional common law remedies will evolve further in the light of the growing commercialisation of image rights, a formal legislative or jurisprudential recognition of personality rights remains unlikely in the near future in the UK.

Item Type: Article
Additional Information: © Springer Verlag 2015. The final publication is available at Springer via https://doi.org/10.1007/s40318-015-0066-8
Uncontrolled Keywords: Image rights, Intellectual Property, Sports agreements, Taxation
Subjects: Law and criminal justice > Law
Depositing User: Corinna Coors
Date Deposited: 26 Jan 2016 09:20
Last Modified: 19 Oct 2017 11:04
URI: http://repository.uwl.ac.uk/id/eprint/1510

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