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

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