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B9. Purchase: particular services

ENTERTAINERS AND SPORTSPERSONS

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ENTERTAINERS AND SPORTSPERSONS

Income tax

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Income tax

- Foreign entertainers and sportspersons: duty to withhold income tax on payments exceeding personal allowance

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Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also: HMRC guidance; 

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- Foreign entertainers and sportspersons: duty to withhold income tax on payments exceeding personal allowance

 © 2023 by Michael Firth, Gray's Inn Tax Chambers

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