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       #Post#: 16538--------------------------------------------------
       Re: Elliot Daly
   DIR By: Fursty
       Date: February 7, 2019, 4:25 am
       ---------------------------------------------------------
       One of the ways in which a club (I don't know which) used to get
       round the salary cap is that they had a club pool of Range
       Rovers, these were technically for anyone to use and therefore
       didn't convey a benefit on any individual - however only certain
       people had the keys to each of them.
       I know a couple of people who have worked on the salary cap
       audit and they've acknowledged that it's incredibly difficult to
       value or even identify all the little extras that players
       receive - for example squad trip to Dubai where there's no
       training involved - should this be within the salary cap?
       #Post#: 16539--------------------------------------------------
       Re: Elliot Daly
   DIR By: Boonie
       Date: February 7, 2019, 4:46 am
       ---------------------------------------------------------
       This goes back to the "level playing field" argument. Those
       clubs with rich backers can afford to pay advisors who can
       identify elements of remuneration that do not need to be
       declared. The legal arguments in 2015 took a chainsaw (legal
       advice) to a gentlemen's agreement, and tore it apart. the
       original agreement never envisaged the lengths that club owners
       would go to in order to attract and keep the best possible
       talent. Headline salaries are one thing, but there are myriad
       ways to attract players that are nothing to do with headline
       salaries. Should these be included in the cap, or do we just
       accept that this is now part and parcel of the game? That a club
       that used to play to meagre crowds and had meagre expectations,
       but that has changed with the cash injections. Are the over the
       salary cap? How can you tell these days? That is really the nub
       of the issue - it is not really possible to work it out now.
       #Post#: 16542--------------------------------------------------
       Re: Elliot Daly
   DIR By: deadlyfrom5yardsout
       Date: February 7, 2019, 5:27 am
       ---------------------------------------------------------
       I know a Forensic Accountant who would relish the challenge.
       I get the feeling that things are going okay, don't rock the
       boat is the current mantra.
       #Post#: 16544--------------------------------------------------
       Re: Elliot Daly
   DIR By: Rocker
       Date: February 7, 2019, 5:42 am
       ---------------------------------------------------------
       Still think it is all a bit suspect. No smoke without fire and
       all that....
       #Post#: 16546--------------------------------------------------
       Re: Elliot Daly
   DIR By: Quinky
       Date: February 7, 2019, 5:47 am
       ---------------------------------------------------------
       --- Quote from: deadlyfrom5yardsout link ---
       >
       > If the player knows about something that is against the Laws
       and doesn't speak up, then that makes him just as culpable.
       >
       --- End Quote ---
       But how can they "know"? Unless they are party to a huge amount
       of detail and privileged info.
       #Post#: 16547--------------------------------------------------
       Re: Elliot Daly
   DIR By: Quinky
       Date: February 7, 2019, 6:00 am
       ---------------------------------------------------------
       --- Quote from: Fursty link ---
       >
       > One of the ways in which a club (I don't know which) used to
       get round the salary cap is that they had a club pool of Range
       Rovers, these were technically for anyone to use and therefore
       didn't convey a benefit on any individual - however only certain
       people had the keys to each of them.
       >
       > I know a couple of people who have worked on the salary cap
       audit and they've acknowledged that it's incredibly difficult to
       value or even identify all the little extras that players
       receive - for example squad trip to Dubai where there's no
       training involved - should this be within the salary cap?
       >
       --- End Quote ---
       I would guess that the easiest way is to adopt the HMRC method.
       "Pool cars" have to fit certain criteria; this would include
       where they are usually kept overnight, what they are used for,
       who drives them; mileage logs should be kept etc. HMRC might
       question why a fleet of Range Rovers were needed as pool cars,
       but then HMRC are also unlikely to back down against the threat
       of legal challenges.
       One benefit of the HMRC approach is that they put a value on
       such benefits as company cars, so that would help to determine
       whether the salary cap is actually being breached. The clubs
       would also be aware of what the level of remuneration was, and
       hence could hardly claim ignorance. Of course, there will always
       be anomalies, but these could be reduced.
       Trips to the Middle East - similarly, HMRC have ways to
       determine whether these are necessary, or whether they are an
       unpaid for benefit. With companies it tends to involve whether
       any "work" was done on the trip - so, a jolly to Belgium (for
       example) might need to include a few training sessions and some
       PR work, so that it could be considered a business trip. Whereas
       spending 48 hours drinking 10%ABV beers whilst falling out of
       horse-drawn carriages might be a harder one to pass off as
       business related.
       #Post#: 16549--------------------------------------------------
       Re: Elliot Daly
   DIR By: Fursty
       Date: February 7, 2019, 6:08 am
       ---------------------------------------------------------
       Quinky totally take your point about the way HMRC treat things
       and it could be used as a good benchmark, however the salary cap
       submissions and CT submissions don’t need to reconcile.
       On the trips to the ME as you’ve pointed out by having a couple
       of notional training sessions (soft skills) thrown in its very
       easy to have a jolly classed as tax deductible.
       Out of interest how are image rights treated under the salary
       cap?
       #Post#: 16552--------------------------------------------------
       Re: Elliot Daly
   DIR By: Quinky
       Date: February 7, 2019, 6:54 am
       ---------------------------------------------------------
       --- Quote from: Fursty link ---
       >
       > Quinky totally take your point about the way HMRC treat things
       and it could be used as a good benchmark, however the salary cap
       submissions and CT submissions don’t need to reconcile.
       >
       > On the trips to the ME as you’ve pointed out by having a
       couple of notional training sessions (soft skills) thrown in its
       very easy to have a jolly classed as tax deductible.
       >
       > Out of interest how are image rights treated under the salary
       cap?
       >
       >
       >
       --- End Quote ---
       Indeed, Fursty. I'm no fan of much of HMRC's workings, but it
       would seem to be a thoroughly thought out methodology and most
       importantly, one that's hard to challenge but relatively clear.
       I think image rights are dependent on whether they "belong" to
       the club or the player. Obviously a player can control their
       own, and I'd say that's something that agents and clubs may use
       in negotiations. But I seem to recall that in the days when
       professionalism was being brought in, there was the guideline
       that if a player earned money from images or appearances whilst
       wearing their kit, it counted as rugby related earnings; if not
       (such as Personal Appearances, after-dinner speaking etc) then
       it wasn't. Maybe that's still a consideration? Similarly, if the
       club had a veto on any work that a player could take up, logic
       suggests that it must somehow affect the salary cap if not being
       included in it - otherwise the club could simply arrange for
       remuneration through such a channel and thereby bypass the cap
       restrictions.
       These are just my thoughts of course. I have no knowledge of the
       inner workings of club finances and if/how they can circumvent
       the cap. I can think of plenty of ways in which at first sight
       they could get around it, but of course there may be preventions
       in place to safeguard against any of these. At the same time,
       whilst many ways would be easy to detect, it must also be said
       that a good accountant will be able to find ways which are
       harder or seemingly impossible to detect. Some ways may even be
       legitimate - such as the players being given better tax planning
       advice, very generous pension schemes, future career
       opportunities etc.
       #Post#: 16572--------------------------------------------------
       Re: Elliot Daly
   DIR By: Mayor West
       Date: February 7, 2019, 1:40 pm
       ---------------------------------------------------------
       Does anybody know how Saracens did it?  Something must have
       leaked by now. Was it as simple as being arrogant enough to
       think that it is not law but just an agreement so not legally
       binding. The players wouldn’t have to know that they are
       breaking the cap rules if they don’t all know each other’s
       contracts. They would probably think they just had a great deal
       for themselves.
       #Post#: 16584--------------------------------------------------
       Re: Elliot Daly
   DIR By: Yareet
       Date: February 8, 2019, 1:22 am
       ---------------------------------------------------------
       I’ve posted this before but the cap rules are available at
  HTML https://d2cx26qpfwuhvu.cloudfront.net/premier/wp-content/uploads/2016/05/03161651/Salary-Cap-Regulations-2018-19.pdf
       Page 38 is where the definition of salary begins.
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