The relationship between Revenue & Customs and sports persons has enlivened tax jurisprudence over the years. At the risk of stating the obvious, top sports professionals are potentially highly attractive subjects for enquiry and investigation by tax authorities. Their high profiles involved ensure that any material entanglements with the Revenue are very much within the public domain (witness Andre Agassi and the saga of Agassi v Robinson [2006] STC 1056), taking these issues from the footnotes of trade journals on to the news pages of the national press. A Revenue victory can operate pour encourager les autres. In addition, relatively substantial amounts of tax can be recovered from a relatively small number of high-earning individuals if the Revenue should be successful in any initiative against such people.
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机译：多年来，税务与海关与体育人士之间的关系使税务法理更加活跃。冒着明显的风险，顶级体育专业人士可能是税务机关进行调查和调查的极具吸引力的主题。他们的高知名度确保了任何与税收相关的实质性纠缠都在公共领域内（证人安德烈·阿加西（Andre Agassi）和阿加西诉罗宾逊[Agassi v Robinson [2006] STC 1056的传奇]，将这些问题从贸易期刊的脚注转到新闻上国家新闻专页。税收胜利可以起到鼓励作用。此外，如果税收在针对此类人士的任何倡议中都能取得成功，则可以从相对少数的高收入人士中收回相对大量的税款。
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