Tax advisory for gyms, sports academies, and athletic organisations.
Gym memberships — standard-rated at 10%. Personal training — standard-rated. Sports facility hire — standard-rated. Swimming pool access — standard-rated. Equipment sales — standard-rated. Nutrition products — standard-rated (not food).
Ticket sales — standard-rated. Sponsorship income — standard-rated. Broadcasting rights — standard-rated or export. Merchandise — standard-rated. Player transfers — outside scope? Government grants — not consideration for supply.
No personal income tax on earnings. Agent fees — standard-rated service. Image rights — IP licensing. Prize money — no withholding tax. International sponsorship — place of supply rules. Endorsement income — advertising service.
