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Big international meetings throw the mainstream spotlight not only onto sportsmen and women, but also onto the governing bodies that regulate the competition between them and onto the processes designed to ensure fair play.

Tensions can arise in the exploitation of intellectual property rights between the promotion of personal brand and the exploitation of individual image rights, and the brands of and sponsorship rights granted by sporting bodies and organisations.

The taxation of image rights has and continues to be a thorny topic for sportspersons and their employers. Although much of the attention in the press has focused on the football industry, the principles are applicable to any sport in which a sportsperson’s image rights have some potential commercial value.

The taxation of image rights has and continues to be a thorny topic for sportspersons and their employers. Although much of the attention in the press has focused on the football industry, the principles are applicable to any sport in which a sportsperson’s image rights have some potential commercial value.