Had to check what that meant Ratty Image Rights are taxable - but are paid to the players company rather than as wages (apparently); what has actually happened is that the club will have made gross payments to a players image rights company, which declares the income as taxable...and pays corporation tax accordingly. the company also has expenses that it offsets against the income that the player would otherwise be unable to do if the income was employment income....eg. the image rights company may employ members of the players family. so both player and man utd save on the nic and the player also has access to expenses that he would otherwise be unable to claim relief for. thanks Posted by Anonymous on Tue, 12/01/2010 - 13:03 Not really a football matter but anyway.