Kelly’s sports law experience is primarily in Tax and in EU/Competition law.  She acted for Wasps in cases R (on the application of Sky Blue Sports & Ors) v Coventry City Council & Ors (in the Supreme Court, the High Court and the Court of Appeal), in respect of alleged state aid. She has also acted in relation to other major sporting venues in respect of allegations of prohibited state aid and breaches of procurement law. Kelly has acted for HNW Individuals, including sports people, in respect of a range of matters, including the tax treatment of damages, image rights and agents fees, as well as commercial matters. She has acted on matters concerning the use of personal service companies and their tax treatment under IR35. She has many years’ experience in tax enquiries and litigation, and has represented sports clubs in VAT litigation and corporate tax disputes.