Is horse racing a sport or an industry? Are jockeys athletes? And should a tax exemption first introduced for Gaelic games in 1927 apply to its income? The Tax Appeals Commission had to examine all these questions in its determination of a long-running dispute between a racecourse operator and the Revenue Commissioners, and every indication is that it won’t end there. Back in 2014 and 2015, the tax authority told an unnamed company that it “was not established for the sole purpose of promoting an athletic or amateur game or sport” and therefore could not avail from the corresponding tax…

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