Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121868068> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W3121868068 abstract "Although a general right of protection for a celebrity image or personality has not been recognised by the English Courts, it appears that commercially, the sports industry deals with image rights as an intangible asset. This was illustrated in the recent case of Proactive Sports Management Limited v Rooney & Ors where the Court of Appeal upheld a previous ruling by the High Court that an image rights agreement entered into by Wayne Rooney with an image rights company was unenforceable as it was in restraint of trade. The decision Sports Club Plc v Inspector of Taxes also indicates that the process of assigning an image right to a company can be seen as a valuable asset at least for tax purposes, provided that arrangements are commercially genuine. Legal scholars in the UK have begun to explore how the field of law will and should respond to the growing commercialisation of image rights. Some suggest that the emerging significance of the commercial and tax value of image rights will have a transformative effect on the law. Others argue that existing legal concepts such as the law of passing off and trademark protection in the UK can accommodate whatever the value of image rights. This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of image rights. The commentary of HRMC on image rights is yet another indication that, although traditional common law remedies will evolve further in the light of the growing commercialisation of image rights, a formal legislative or jurisprudential recognition of personality rights remains unlikely in the near future in the UK." @default.
- W3121868068 created "2021-02-01" @default.
- W3121868068 creator A5067360976 @default.
- W3121868068 date "2015-02-22" @default.
- W3121868068 modified "2023-09-26" @default.
- W3121868068 title "Are Sports Image Rights Assets? A Legal, Economic and Tax Perspective" @default.
- W3121868068 hasPublicationYear "2015" @default.
- W3121868068 type Work @default.
- W3121868068 sameAs 3121868068 @default.
- W3121868068 citedByCount "0" @default.
- W3121868068 crossrefType "posted-content" @default.
- W3121868068 hasAuthorship W3121868068A5067360976 @default.
- W3121868068 hasConcept C10138342 @default.
- W3121868068 hasConcept C144133560 @default.
- W3121868068 hasConcept C157263771 @default.
- W3121868068 hasConcept C162324750 @default.
- W3121868068 hasConcept C169437150 @default.
- W3121868068 hasConcept C17744445 @default.
- W3121868068 hasConcept C190253527 @default.
- W3121868068 hasConcept C199539241 @default.
- W3121868068 hasConcept C22299250 @default.
- W3121868068 hasConcept C27357055 @default.
- W3121868068 hasConcept C2778380070 @default.
- W3121868068 hasConcept C551662922 @default.
- W3121868068 hasConcept C55674860 @default.
- W3121868068 hasConcept C95691615 @default.
- W3121868068 hasConceptScore W3121868068C10138342 @default.
- W3121868068 hasConceptScore W3121868068C144133560 @default.
- W3121868068 hasConceptScore W3121868068C157263771 @default.
- W3121868068 hasConceptScore W3121868068C162324750 @default.
- W3121868068 hasConceptScore W3121868068C169437150 @default.
- W3121868068 hasConceptScore W3121868068C17744445 @default.
- W3121868068 hasConceptScore W3121868068C190253527 @default.
- W3121868068 hasConceptScore W3121868068C199539241 @default.
- W3121868068 hasConceptScore W3121868068C22299250 @default.
- W3121868068 hasConceptScore W3121868068C27357055 @default.
- W3121868068 hasConceptScore W3121868068C2778380070 @default.
- W3121868068 hasConceptScore W3121868068C551662922 @default.
- W3121868068 hasConceptScore W3121868068C55674860 @default.
- W3121868068 hasConceptScore W3121868068C95691615 @default.
- W3121868068 hasLocation W31218680681 @default.
- W3121868068 hasOpenAccess W3121868068 @default.
- W3121868068 hasPrimaryLocation W31218680681 @default.
- W3121868068 hasRelatedWork W1480864060 @default.
- W3121868068 hasRelatedWork W1487140189 @default.
- W3121868068 hasRelatedWork W1583092844 @default.
- W3121868068 hasRelatedWork W1662005829 @default.
- W3121868068 hasRelatedWork W1761842824 @default.
- W3121868068 hasRelatedWork W1769621541 @default.
- W3121868068 hasRelatedWork W1994067444 @default.
- W3121868068 hasRelatedWork W2008521064 @default.
- W3121868068 hasRelatedWork W2108700138 @default.
- W3121868068 hasRelatedWork W2223299357 @default.
- W3121868068 hasRelatedWork W2253534065 @default.
- W3121868068 hasRelatedWork W257371313 @default.
- W3121868068 hasRelatedWork W2740049332 @default.
- W3121868068 hasRelatedWork W2791220653 @default.
- W3121868068 hasRelatedWork W2894876396 @default.
- W3121868068 hasRelatedWork W293912582 @default.
- W3121868068 hasRelatedWork W3123159183 @default.
- W3121868068 hasRelatedWork W3124379241 @default.
- W3121868068 hasRelatedWork W3124962480 @default.
- W3121868068 hasRelatedWork W3208009849 @default.
- W3121868068 isParatext "false" @default.
- W3121868068 isRetracted "false" @default.
- W3121868068 magId "3121868068" @default.
- W3121868068 workType "article" @default.