
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 Limited (BRL), in 1981, early in his career at Manchester United…

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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…

Why tax issues may have influenced Henderson’s move to Ajax and what other players can learn
This article examines the tax incentives that may have encouraged Henderson to choose to move to Ajax over returning to…

How overseas sports stars are taxed in the UK
With the recent men’s and women’s football World Cups complete, the wait for the next tournament has begun. Tournaments…

Italian Revenue Agency scores again on the tax treatment of Cristiano Ronaldo's image rights income
The Second Instance Tax Court of Piedmont issued its judgment no. 219 of 15 May 2023 (“Decision”) regarding the tax tre…

Financial Woes: What Worcester Warriors & London Wasps' Struggles Mean For English Rugby
Wasps Holdings Limited, the holding company of London Wasps RFC (Wasps), filed a notice of intention to appoint ad…

How Italy Has Reshaped Tax Incentives To Attract Professional Athletes
Italy is currently well-rated as a privileged destination for professional sportspersons.
In 2019, a special regulatio…

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The Lifecycle Of An International Athlete - Key UK Income Tax Considerations For Non-Residents
This blog in our series for international athletes explains the key legal points regarding taxation that should be cons…