Nadal to miss Queens 2012 over UK tax issues

Rafael Nadal will not compete at ATP Queens next year for the first time in many years due to UK tax restrictions.

Nadal beat Novak Djokovic to win the 2008 title but he has announced with regret that he has decided not to return to UK shores for another tilt next June.

Nadal has long professed his love for the Queens Club event, a tournament steeped in the sort of tennis history which Nadal admires so much and he has often described it as the perfect preparation for Wimbledon in the past.

So why is he turning his back on a tournament which has served him so well in the past ?

His decision is entirely down to the overzealous UK tax system which does not only tax visiting athletes on their prize money and appearance fees but forced them to hand over a considerable chunk of their international endorsement earnings. This chunk is proportional to the time they spend in the UK but crucially the regulations do not take into account whether this money is earned in the UK or abroad so Nadal finds himself handing over money received from companies such as Nike or Babolat.

Nadal claims he is losing money from his week at Queens and he's simply had enough, opting instead to follow Roger Federer to the grass-court event in Halle that week.

Usain Bolt took a similar chance earlier this year, refusing to race at the Diamond League event in Crystal Palace for the same reasons.

Tennis officials believe that the system is shooting itself in the foot at the moment and officials are lobbying the government to introduce some kind of exemption for events such as Queens and the ATP World Finals.