Image rights

Jon Elphick looks at a recent case, Hull City Tigers v HMRC, concerning image rights

The recent decision of the First-tier Tribunal (FTT) case Hull City AFC (Tigers) Limited v HMRC [2019] UKFTT 227 (the Hull case) provides the latest example of HMRC’s stance against image rights arrangements, especially in relation to the UK football industry.

Case background

The Hull case concerns an international footballer, Geovanni Gomez, who signed for Hull (then a Premier League team) in July 2008. As part of his contractual obligations with Hull, Geovanni signed a standard ‘Premier League contract’ to confirm his employment terms, including his remuneration.