eSports and UK tax law – key points for teams, players & events organisers

eSports and UK tax law – key points for teams, players & events organisers
Published: Wednesday, 15 November 2017. Written by Rhys Linnell No Comments

As the panel discussion at the recent LawInSport conference attests to, eSports is growing quickly: in terms of revenue, interest and also the necessity to consider the legal, tax and accounting structures established by teams and players alike.

The multijurisdictional nature of eSports, the autonomy of its players and the freedom that players, teams and tournaments have to move between jurisdictions (largely thanks to the widespread availability of high speed broadband) make eSports a complex but interesting proposition for us as tax advisers.

This article examines some of the key taxation issues in eSports today, looking specifically at:

  • The make-up of eSports from a tax perspective

  • Taxation of UK resident players

  • Taxation of non-UK resident players

  • Taxation of live eSports events

Continue reading this article...

Register with your email and password
Already a member? Sign in

Get access to all of the expert analysis and commentary at LawInSport including articles, webinars, conference videos and podcast transcripts.  Find out more here.

Related Articles

About the Author

Rhys Linnell

Rhys Linnell

Rhys Linnell is a Tax Adviser in the Sports & Entertainment Group at Saffery Champness LLP. Rhys is a member of the Institute of Chartered Accountants in England and Wales and the Chartered Institute of Taxation.

Leave a comment

Please login to leave a comment.

Copyright © LawInSport Limited 2010 - 2020. These pages contain general information only. Nothing in these pages constitutes legal advice. You should consult a suitably qualified lawyer on any specific legal problem or matter. The information provided here was accurate as of the day it was posted; however, the law may have changed since that date. This information is not intended to be, and should not be used as, a substitute for taking legal advice in any specific situation. LawInSport is not responsible for any actions taken or not taken on the basis of this information. Please refer to the full terms and conditions on our website.