Her Majesty's Revenue & Customs (HMRC) is in discussion with the FA Premier League (FAPL) about whether clubs are paying salary through image rights companies set up by players, as image rights are taxed at a lower rate than income. It is understood that HMRC suspects that such deals are being used to attract foreign players put off by UK tax rates.

To read the full article, sign up for a free trial to World Sports Law Report.