AndyMc88 wrote:
The players would potentially be classed as self employed so income tax would apply based on the profits they make through the provision of their services. Batley wouldn't pay the income tax, that would be on the players to arrange. If you were to transfer me money in return for me providing a service then it would be taxable.
Potentially is the word there. They wouldn't be self employed. They are unemployed. No links to employment anywhere. They aren't 'earning' the money through work and labour and then paid by employees. They have been invited to play/represent a select XI without pay (unless RL Cares have paid this months wages like they did in December).
Batley would pay income tax on the money earned from the gates. For example they earn £100,000 on the gate. They pay (for example) 10% VAT. So £10,000 goes to HMRC. They have £90,000 profit. Batley would then be giving £45,000 of their profit away to the players and staff of Bradford who are unemployed. They are not paying for a service as this implies employment, they are not paying for their labour and employment. They are offering a gift of money. That money has already been taxed. It won't be taxed again.
Anyway this debate is mute as the game is off haha.
On another note I hope this doesn't affect Batley too much in terms of money lost and spare a thought for Ravensport? for preparing a kit for us for free as well. Hope it didn't cost them too much!