Yet Another Reason Tiger May Want To Skip The Ryder Cup

And for that matter, Phil Mickelson and several other Ryder Cuppers too. Thanks to reader Mel for James Corrigan, Tom Peck and Simon Read's look at the increasingly problematic UK tax rules that have already made Usain Bolt pull out of a race this weekend.

“Product endorsements that are directly connected to the sportsperson’s performances are subject to UK tax,” explained an HMRC spokesperson. “Though full UK expenses arising from the performance can be claimed against the income chargeable to UK tax.”

Woods’ deal with Nike is rumoured to pay $40m a year. So if he played 14 events this year, and one of those is the Ryder Cup, he would be billed to pay tax, at 50 per cent, on one-fourteenth of that amount, leaving the potential tax bill as high as £900,000.

The taxman would no doubt also be interested in the reported $10m he receives from EA Sports, for whom his name and images appear in a computer game based on the Ryder Cup.

Mitchell Platts, the European Tour’s director of public relations corporate affairs, yesterday revealed the anger and frustration in British golf. “These tax rules are discouraging leading sportsmen and sportswomen from competing in Britain,” he said. “Our aim is to attract the best players to provide the best entertainment for our audiences in the UK. This tax rule is seriously hampering our efforts. Discussions continue to take place with the HMRC and these discussions include the Ryder Cup.”

Maybe Sergio will be just the first of many to signal his desire to recharge the batteries this fall?