The weeks ahead will see some high-profile sports competitions in the UK, as tennis and golf fans settle down to follow Wimbledon and The Open. But do our penal tax rules for global sports stars put them off competing here? Do fans miss out on seeing their heroes compete in the UK because of our system of taxing income derived from contracts entered into outside the UK? You only have to read the reports of why Usain Bolt stopped competing in the UK in 2009 and have noticed the announcement in this year's Budget of an exemption for two forthcoming events, to realise there must be an issue.