A page and forum to discuss all things Rafael Nadal.
Current ranking: 14
Last result: Australian Open second round (lost to Mackenzie McDonald)
Next tournament: Roland Garros
43 Comments on Rafael Nadal
Haha, it’s even better than that! Rafa makes the finals in almost half of the Masters 1000s that he enters!!!
Juan José Vallejo @jjvallejoa
A natural f/u to @skip1515’s request: % of finals (#Ws) in M1Ks entered by the Holy Triad:
Nadal: 48% (27)
RF: 35% (23)
Djokovic: 40% (21)
Ah, I see what you just did there. We might need a separate page for Substance though. Speaking of, I do think that JDMP’s player page should be renamed for Caro as there does seem to be more interest from other posters here regarding her. The Rest could be renamed JDMP and The Rest as an homage to Bennie and the Jets perhaps but I digress. Just a suggestion.
And you were right to explain substance (in posts here) versus Substance (German and French philosophers and such)… it is the substance in posts I was trying to wrap my small head around.
He won both his Wimby titles while he played in Queens. From the time he started playing at Halle, it has been horrible for him in Wimby. Hopefully switching back to Queens will bring back good results at Wimby
I also hope that going back to Queens will give Rafa better results. I believe that Halle is played on indoor courts. The outdoor grass courts at Aegon may be better for him. I hope it’s good luck for him as he prepares for Wimbledon!
Rafa has returned to Queens because the law has been changed regarding taxing overseas sports competitors. Rafa is mentioned in the para. ‘Why is it important’
HOW THE UK TAXES OVERSEAS ATHLETES AND WHAT THE CONSEQUENCES ARE FOR UK SPORT
By Adam Thatcher published on 08 August 2014
This article sets out the general rule regarding the taxation of non-UK resident sportspersons and examines some of the exemptions introduced.
GENERAL RULE
Under Section 27 Income Tax (Earnings and Pensions) Act 2003,2 individuals that are not UK-resident are subject to UK income tax on their UK-based earnings. When duties are performed partly in the UK and partly overseas, an apportionment is required to determine how much of the earnings are in respect of UK duties.
In the context of overseas athletes, the general rule is that the number of days that a non-UK resident athlete spends training or competing in the UK in a year is apportioned on the basis of the proportion of events that the athlete trains and competes around the world. When calculating the number of training days, the sportsperson must undertake at least three hours of physical training to count towards the total.6 This follows from the landmark case in 2004 concerning Andre Agassi and HM Revenue & Customs (in which the latter was successful).7 UK-based earnings of overseas athletes typically include prize money and earnings from sponsorship deals.
This general rule is subject to exemptions, which have been introduced by the UK Government as a way of encouraging foreign athletes to compete and train in the UK, examined in the context of football and athletics.
WHY IS IT IMPORTANT?
The taxation of major sports events is important because if there is no tax exemption, bids for major sporting events are less likely to be successful and overseas sport stars are less inclined to compete in the UK. For example, in 2010, Bolt refused to compete at the Crystal Palace Grand Prix32 and later said, “As soon as the law changes I’ll be here all the time”.33 In 2012, Rafael Nadal refused to play at the Aegon Championship at Queen’s Club,34 citing concerns over paying UK tax on endorsement income from his sponsors.
Major sport events involve vast amount of contracts generating considerable amounts of money. Logically, it is clear that when sport stars do not compete, broadcasting, sponsorship and merchandising revenues and the local economy will be negatively affected. For example, the direct economic impact on London of the London Anniversary Games was £15.2m.37 Catherine McKinnell MP highlighted this issue during the debates on the Finance Bill 2014 provisions:
“The current situation has led to growing concerns that the UK may be seen to be closed to sport, thereby deterring organisers from considering the UK as a location for their event, and prompting sportsmen and women to question whether participation in an event staged in the UK should be included in their schedule.”38
David Gauke, the Exchequer Secretary, said the aim behind the tax exemption was to attract “highly mobile individuals who have choices about where they locate”.39 Tax has become a big factor for overseas sports stars, therefore these measures are crucial to attract the very best.
NEW POWER
Catherine McKinnell, whilst acknowledging the positive features of the exemptions, highlighted that “tax exemptions for sporting events have been dealt with on an ad hoc basis in Finance Bill to Finance Bill”.40 To address this piecemeal approach, going forward, a power has been included in Section 48 Finance Act 2014 to make it easier to implement tax exemptions for future sporting events, specifically by allowing the UK Government to make secondary legislation for income tax and corporation tax exemptions for major sporting events.
CONCLUSION
It is important for UK sport and the local economy that the UK Government continues to support and encourage foreign athletes to compete in the UK through the use of income tax exemptions for winnings and endorsement income. This is particularly important in order to promote the London 2012 Olympics legacy and following the success from Champions League Finals over the past few years and to retain the UK’s image of being a centre for global sport.
It is unfortunate, and to some extent embarrassing for the host country, when athletes put their absences from major events down to the way their earnings and sponsorship money will be taxed, as opposed to injury or other commitments. Tax has become a key issue within the last 10 years, as a reflected by the negative press preceding the swell of exemptions, and this is probably due to the commercialisation of sport and the sums involved. The new power in Finance Act 2014 is therefore to be welcomed in making it easier to cater for foreign athletes to avoid the situation that often existed prior to the London 2012 Olympics.
According to the Explanatory Notes to Finance Bill 2014,45 the Government’s policy is “to grant certain tax exemptions for sporting events if the event is: world-class, internationally mobile, and where exemption by the host country is a requirement of a bid to host the event”.46 Consequently, it is up to the event organisers to convince HM Revenue & Customs that an exemption is justified.
COPYRIGHT NOTICE
This work was written for and first published on LawInSport.com (unless otherwise stated) and the copyright is owned by LawInSport Ltd. Permission to make digital or hard copies of this work (or part, or abstracts, of it) for personal use, professional training and/orclassroom uses is granted free of charge provided that such copies are not made or distributed for profit or commercial advantage, and provided that all copies bear this notice and full citation on the first page (which should include the URL, company name (LawInSport), article title, author name, date of the publication and date of use) of any copies made. Copyright for components of this work owned by parties other than LawInSport must be honoured.
Haha, it’s even better than that! Rafa makes the finals in almost half of the Masters 1000s that he enters!!!
Juan José Vallejo @jjvallejoa
A natural f/u to @skip1515’s request: % of finals (#Ws) in M1Ks entered by the Holy Triad:
Nadal: 48% (27)
RF: 35% (23)
Djokovic: 40% (21)
https://twitter.com/jjvallejoa/status/580081906366070784
And this coming from a devout Nole fan. But, then again, he’s also a tennis fan with at least an ounce of objectivity.
what does that mean, objectivity
can you please explain the meaning of this word to me, hawk eye?
Posts with some semblance of substance more often than not. 🙂 🙂
what does that mean, substance
can you please explain the meaning of this word to me, hawk eye?
Ah, I see what you just did there. We might need a separate page for Substance though. Speaking of, I do think that JDMP’s player page should be renamed for Caro as there does seem to be more interest from other posters here regarding her. The Rest could be renamed JDMP and The Rest as an homage to Bennie and the Jets perhaps but I digress. Just a suggestion.
Substance means not instagram BTW.
#HopeThisHelps
#HashtagRelapse
this does help
not instagram… got it
Now, what does that mean, this word ‘semblance’?
And you were right to explain substance (in posts here) versus Substance (German and French philosophers and such)… it is the substance in posts I was trying to wrap my small head around.
I could explain the word semblance but I don’t wish to offend (like Rafa never wishes to offend).
Google provides an excellent definition that certainly applies here. 🙂 🙂
yes, that is a good definition Ms. Google gives
and true, Rafa never wishes to offend
Also true: we do need more pages here renamed after Bernie Taupin’s lyrics and song names.
https://twitter.com/jjvallejoa/status/580081751583629312
https://twitter.com/BBCSport/status/580084512505372672/photo/1
…and he won’t have to play Federer!!! 🙂 🙂
ahahaha…this is hilarious…
It has been hilarious for a long time!
https://pbs.twimg.com/media/CAdLnPlU0AEtmEH.png
Why did Rafa decide to play at Aegon? Didn’t he sign a contract with Halle?
In the end of 2011, Rafa signed a 3 year contract to play in Halle (2012 – 2014).
http://www.10sballs.com/2011/11/19/rafael-nadal-agrees-to-play-halle-for-three-years/
“Why did Rafa decide to play at Aegon? Didn’t he sign a contract with Halle?”
So “some” of his “fans” didn’t have to worry about him winning if he could meet Federer in the next round.
https://www.youtube.com/watch?v=JOO4rw3T2gM
https://twitter.com/spain/status/580076804402114561/photo/1
Fans are everywhere.
Rafa attended a dinner to celebrate the birthday of designer Tommy Hilfiger in Miami.
(Thalía – a singer from Mexico).
https://instagram.com/p/0mWDQqq2DY
https://instagram.com/p/0mPSQbK2M3/
David Beckham, Tommy Hilfiger, Rafa
https://instagram.com/p/0nMl7WGEl1/
They have been each other’s fans for a long time:
https://www.facebook.com/Beckham/photos/a.468490396570.247807.84218631570/10152587886856571/?type=3&theater
He won both his Wimby titles while he played in Queens. From the time he started playing at Halle, it has been horrible for him in Wimby. Hopefully switching back to Queens will bring back good results at Wimby
I also hope that going back to Queens will give Rafa better results. I believe that Halle is played on indoor courts. The outdoor grass courts at Aegon may be better for him. I hope it’s good luck for him as he prepares for Wimbledon!
Rafa is scheduled to play his first match on Friday, March 27, during the day session
http://www.miamiopen.com/en/news-and-media/news/day-and-nigh-session-highlights-released
From Rafa:
https://twitter.com/RafaelNadal/status/580363762441539584
¤¤ …there were likely to be significant numbers of Germans on the flight. Spain’s deputy prime minister said 45 passengers had Spanish names.¤¤
http://www.reuters.com/article/2015/03/24/us-france-crash-airbus-lufthansa-idUSKBN0MK0ZP20150324
Rafa signed a 3D painting of himself (at the 2014 French Open) by artist Bruce Salzburg at the JW Marriot Marquis Miami hotel on Monday:
https://pbs.twimg.com/media/CA3oogtWgAAtGMe.png
Rafa has returned to Queens because the law has been changed regarding taxing overseas sports competitors. Rafa is mentioned in the para. ‘Why is it important’
HOW THE UK TAXES OVERSEAS ATHLETES AND WHAT THE CONSEQUENCES ARE FOR UK SPORT
By Adam Thatcher published on 08 August 2014
This article sets out the general rule regarding the taxation of non-UK resident sportspersons and examines some of the exemptions introduced.
GENERAL RULE
Under Section 27 Income Tax (Earnings and Pensions) Act 2003,2 individuals that are not UK-resident are subject to UK income tax on their UK-based earnings. When duties are performed partly in the UK and partly overseas, an apportionment is required to determine how much of the earnings are in respect of UK duties.
In the context of overseas athletes, the general rule is that the number of days that a non-UK resident athlete spends training or competing in the UK in a year is apportioned on the basis of the proportion of events that the athlete trains and competes around the world. When calculating the number of training days, the sportsperson must undertake at least three hours of physical training to count towards the total.6 This follows from the landmark case in 2004 concerning Andre Agassi and HM Revenue & Customs (in which the latter was successful).7 UK-based earnings of overseas athletes typically include prize money and earnings from sponsorship deals.
This general rule is subject to exemptions, which have been introduced by the UK Government as a way of encouraging foreign athletes to compete and train in the UK, examined in the context of football and athletics.
WHY IS IT IMPORTANT?
The taxation of major sports events is important because if there is no tax exemption, bids for major sporting events are less likely to be successful and overseas sport stars are less inclined to compete in the UK. For example, in 2010, Bolt refused to compete at the Crystal Palace Grand Prix32 and later said, “As soon as the law changes I’ll be here all the time”.33 In 2012, Rafael Nadal refused to play at the Aegon Championship at Queen’s Club,34 citing concerns over paying UK tax on endorsement income from his sponsors.
Major sport events involve vast amount of contracts generating considerable amounts of money. Logically, it is clear that when sport stars do not compete, broadcasting, sponsorship and merchandising revenues and the local economy will be negatively affected. For example, the direct economic impact on London of the London Anniversary Games was £15.2m.37 Catherine McKinnell MP highlighted this issue during the debates on the Finance Bill 2014 provisions:
“The current situation has led to growing concerns that the UK may be seen to be closed to sport, thereby deterring organisers from considering the UK as a location for their event, and prompting sportsmen and women to question whether participation in an event staged in the UK should be included in their schedule.”38
David Gauke, the Exchequer Secretary, said the aim behind the tax exemption was to attract “highly mobile individuals who have choices about where they locate”.39 Tax has become a big factor for overseas sports stars, therefore these measures are crucial to attract the very best.
NEW POWER
Catherine McKinnell, whilst acknowledging the positive features of the exemptions, highlighted that “tax exemptions for sporting events have been dealt with on an ad hoc basis in Finance Bill to Finance Bill”.40 To address this piecemeal approach, going forward, a power has been included in Section 48 Finance Act 2014 to make it easier to implement tax exemptions for future sporting events, specifically by allowing the UK Government to make secondary legislation for income tax and corporation tax exemptions for major sporting events.
CONCLUSION
It is important for UK sport and the local economy that the UK Government continues to support and encourage foreign athletes to compete in the UK through the use of income tax exemptions for winnings and endorsement income. This is particularly important in order to promote the London 2012 Olympics legacy and following the success from Champions League Finals over the past few years and to retain the UK’s image of being a centre for global sport.
It is unfortunate, and to some extent embarrassing for the host country, when athletes put their absences from major events down to the way their earnings and sponsorship money will be taxed, as opposed to injury or other commitments. Tax has become a key issue within the last 10 years, as a reflected by the negative press preceding the swell of exemptions, and this is probably due to the commercialisation of sport and the sums involved. The new power in Finance Act 2014 is therefore to be welcomed in making it easier to cater for foreign athletes to avoid the situation that often existed prior to the London 2012 Olympics.
According to the Explanatory Notes to Finance Bill 2014,45 the Government’s policy is “to grant certain tax exemptions for sporting events if the event is: world-class, internationally mobile, and where exemption by the host country is a requirement of a bid to host the event”.46 Consequently, it is up to the event organisers to convince HM Revenue & Customs that an exemption is justified.
COPYRIGHT NOTICE
This work was written for and first published on LawInSport.com (unless otherwise stated) and the copyright is owned by LawInSport Ltd. Permission to make digital or hard copies of this work (or part, or abstracts, of it) for personal use, professional training and/orclassroom uses is granted free of charge provided that such copies are not made or distributed for profit or commercial advantage, and provided that all copies bear this notice and full citation on the first page (which should include the URL, company name (LawInSport), article title, author name, date of the publication and date of use) of any copies made. Copyright for components of this work owned by parties other than LawInSport must be honoured.
http://www.lawinsport.com/articles/tax-law/item/how-the-uk-taxes-overseas-athletes-and-what-the-consequences-are-for-uk-sport
https://twitter.com/carole_bouchard/status/580437199864381441
Reuters, March 24, 2015: ¤¤ Nadal hopes to be ready for Miami despite ankle injury ¤¤
http://www.reuters.com/article/2015/03/24/us-tennis-miami-nadal-idUSKBN0MK2K020150324
Unlucky unlucky..Not sure why he had to twist his ankle that too during practice.
I mean will his bad luck with injuries ever end?
Fans are everywhere.
In Miami on Tuesday:
https://pbs.twimg.com/media/CA68XoJXIAIvP4s.jpg
Oh no! The man in the blue cap looked like Roger for a moment!!!
#Phew
🙂 🙂 🙂
From Rafa:
https://www.facebook.com/Nadal/photos/pb.64822581025.-2207520000.1427314849./10152907767216026/?type=3&theater
Fans are everywhere.
Via Andrea Benavides:
https://pbs.twimg.com/media/CA_dYhlUcAA2MQ7.jpg
Fans are taking photos everywhere.
Photo by Dubreuil Corinne from Wednesday’s practice:
https://pbs.twimg.com/media/CBAvZulU0AA-M1J.jpg
Via Rafaholics:
https://pbs.twimg.com/media/CBCoC4zWgAAalve.png
Maria Francisca watched Rafa’s practice in Miami on Thursday (in the picture with Benito Pérez-Barbadillo, Rafa’s public relations manager):
https://twitter.com/RedHotRafa/status/581109981027651584/photo/1
Fans are taking photos everywhere.
Photo by Sandy from Thursday’s practice:
https://pbs.twimg.com/media/CBCZwy6WgAELgaY.jpg