Tax updates: August 2016

In this month’s review of tax cases, Spurs FC beats HMRC over transfer payments, group relief denied over receiver’s appointment over Kelucia subsidiary, amendments to company tax returns upheld in Spring and trouble with intermediaries rules and liability for employers, reports Sharon Khin

Case report: Spurs FC wins appeal against tax treatment of transfer payments to players

In Tottenham Hotspur Ltd v Revenue and Customs [2016] UKFTT 389, the First Tier Tribunal (FTT) considered the tax treatment of payments made to two Tottenham Hotspur players, Peter Crouch and Wilson Palacios in 2011 over transfer arrangements. The case revolved around payments by the club when the players transferred to Stoke City FC.

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Case report: Spurs FC wins appeal against tax treatment of transfer payments to players

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