McLaren, a cheating Formula 1 team, got caught and fined £34M, so they deducted it from their taxes. The British tax authority objected, but they appealed, and won. Ren Reynolds has a gamerly perspective on this on Terra Nova:
In short McLaren argue that the fine was an expense related to the trade that they were engaged in. That there are exceptions to this such as statutory fines, but this was not such a fine, it arose out of the contract between them and the sporting body and it was not a 'punishment' but a commercial deterrent as such it was a risk of and thus an expense of trade.
The way that this has been presented in some elements of the UK media is a some what popularist version of the dissenting opinion in the case by Dee. This opinion holds that the fine was a punishment and that 'fines and penalties' of a similar nature are not allowable under tax law. What's more "the conduct of McLaren fell way outside any normal and acceptable way of conducting their trade, as found by the WMSC."
The problem with this view is that it misunderstands the nature of games / sport and in particular their relationship with law.
To put it simply the sort of conduct that is accepted as part of a gaming or sporting practice is not just that set out by the rules but also a wide set of acts that are within the tradition of the actual practice of that game or sport. That is, there are types of cheating that while outside the rules of the sport are still seen as being within the bounds of that sport.
Can I get a tax deduction for cheating?
Jan Hoffman writes about recent research into the effects on psychedelics such as psilocybin on anxiety and depression: “About 80 percent of cancer patients showed clinically significant reductions in both psychological disorders, a response sustained some seven months after the single dose.” Dr. Jeffrey Lieberman, a past president of the American Psychiatric Association, and Dr. […]
Jack Dalrymple, the Republican governor of North Dakota, has ordered an “emergency evacuation” on the unceded treaty lands owned by the Standing Rock Sioux Tribe, where protesters have endured potentially lethal, unconstitutional violence from law enforcement, including the use of water cannons as antipersonnel weapons in subzero temperatures and the use of tear-gas cannisters as […]
Ryan Shapiro, the punk Freedom of Information Access ninja, is crowdfunding a warchest to fund his inevitable lawsuits against the Trump government when he subjects it to the same relentless bombardment of transparency requests he visited upon the Obama administration.
The Pocket Tripod PRO had massive Kickstarter success in 2013, raising almost $85,000 in a single month. But this isn’t just another case of pre-release product hype. This ingenious little device folds out from a credit-card-shaped plastic slab into a sturdy stand with a surprisingly wide range of motion. In portrait orientation, your phone slides […]
Loot Crate is a totally different kind of subscription service that mails subscribers monthly boxes filled with curated geek, pop culture, and gamer paraphernalia. Its cult following awaits a box every month filled with everything from bobble heads to T-shirts to special edition collectibles. But nothing gets Loot Crate fans as excited as the limited […]
The ARMOR-X Mini Flexible Phone Tripod is a smartphone tripod that is designed with flexible legs to rest on virtually any type of surface. Other tripods have proved useless unless I conveniently have a flat surface in front of me, which is why this particular tripod was appealing enough to try out. The ARMOR-X is compact and easy […]