This Practice Note concerns image rights. It focuses on the commercial protection, exploitation and taxation of image rights in the UK. It contains guidance on intellectual property right protection, including trade marks, copyright, performers’ rights and passing off. It also considers the protection afforded by advertising standards codes and sets out potential causes of action based on privacy and confidential information, data protection, defamation and malicious falsehood. There is also guidance on the structures available for exploiting image rights, including sponsorship, endorsement, ambassador, influencer and merchandising deals, and the considerations that need to be taken into account when considering taxation of image rights.