Graham Otway on the latest HMRC (Her Majesty's Revenue and Customs) clarification regarding Ryder Cup players and possible taxation for showing up.
Even though Ryder Cup players are not paid, the Revenue want a share of the huge endorsement income overseas-based stars like Woods, Phil Mickelson and Padraig Harrington pick up for wearing branded products.
However, they remain free to wear shoes of their choice, and that will make them liable for a tax bill which could add up to more than £10million.
In the case of Woods, that means handing over a share of his current $80m five-year deal with Nike.
An HMRC spokesman said: ‘If players are paid for using equipment or clothing at the Ryder Cup then they are liable for tax — even if it is only their shoes.’