A significant proportion of a football club’s income is derived from the endorsement of commercial products by its famous players. This means that clubs have to compete internationally between themselves for footballers with enough public appeal to raise sponsorship revenue.

As part of a competitive package to tempt star players, clubs often add separate image rights arrangements to salary and bonus schemes.

Genuine image rights payments are not considered to be employment income and so avoid payroll taxes. They also provide a future income stream, vital in the short playing careers of footballers.