Taxing solidarity: the VAT treatment of FIFA training rewards in Spain - a guide for football clubs
This article examines the legal and tax treatment of training reward payments within the FIFA transfer system. It first explains the nature and function of both training compensat…
Investing in Brazilian Football: The Tax Challenges Under the New Football Corporations Regime
The establishment of Brazilian Sociedade Anônima do Futebol (SAF), the corporate structure that has opened the country'…
Understanding HMRC's 'Obvious Error' Powers: A Guide for Professional Athletes and Their Agents
Professional athletes face unique tax challenges. Higher income levels, multiple revenue streams from their employers…
Taxing End-of-Contract Compensation in Spain: Courts vs Tax Authorities
In 2019, the Spanish Supreme Court recognised professional athletes' right to end-of-contract compensation under Articl…
The Lifecycle Of An International Athlete - Navigating The UK Property Market
As part of our series for international athletes and their advisers, residential property expert Lee Greaves explores t…
Changes to the tax treatment of agent payments in football in the Netherlands
This article discusses recent changes in the tax regime in Netherlands where intermediary fees paid by clubs to agents…
Sprinkling of gold dust: Tax implications of Bryan Robson’s ambassador agreements
Bryan Robson, a former footballer who needs no introduction, established a personal services company, Bryan Robson Limi…
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Part-time officials, full-time implications – Analysis of the HMRC v PGMOL cases
In September the Supreme Court handed down its decision in Commissioners for Her Majesty’s Revenue and Customs v Profes…
Tax on transfers to Spanish clubs: Supreme Court ruling in Neymar & James Rodríguez cases
Spanish Supreme Court has answered to the appeals filed by the Brazilian football club Santos Futebol Clube[1] and the…
What do footballers moving to Italy in 2024 need to know about structuring their taxes (Part 2)
Sportspersons moving to Italy in 2024 and becoming tax resident will now need explore new tax options following the rep…
Tax changes for elite athletes presently in Italy: What you need to know (Part 1)
This article provides a helpful guide to the recent changes to the Italian tax regime that directly impacts the taxatio…
What clubs, players & agents need to know about HMRC’s new guidance on football agents’ fees and dual representation
This article examines HMRC’s new guidance of 13 May 2024 entitled Help with Football Agents’ Fees and Dual Represe…
