EDINBURGH LAWYER Paul Pia comments on Emma’s earnings: There is a huge amount of rather distasteful speculation across the media concerning the sensational young star , Emma Raducanu’s prospective earnings . Assuming that she’s tax resident in the UK for 1921/22 she will be taxed on this year’s earnings at a rate of 47% . And it would have been even worse if those who call for even higher rates on “the rich ” had got their way ( it was over 83% at the highest rate under Labour in 1979 ). For me , this shows the folly of having very high rates. Emma Radacanu can choose to live wherever she likes – in a mind blowing variety of tax jurisdictions, that impose much lower rates . Indeed she may find that 47% – and set to rise to over 48% – sufficient to drive her into tax exile! Wait until Boris gets his mitts on her money – Ed.