Les visiteurs

Resource Information

The work Les visiteurs represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Les visiteurs

Creator

• Eastaway, N

Subject

• entertainer
• sportsmen

Language

eng

Summary

Sportsmen and entertainers from overseas who come to perform in the UK are subject to tax on payments received, although a reduced rate of withholding tax may apply. This article explains the tax rules that apply to visiting entertainers and sports personalities, including the applicable legislation, guidance and definitions, the requirement to deduct tax in respect of the deemed trade, the mechanics of the collection and recovery of tax, circumstances when a reduced level of tax may be withheld, double tax and VAT aspects

Citation source

In: Taxation. - Sutton. - Vol. 166 (2010),

Geographic coverage

International

Language note

English