Football: Taxation

HM Treasury written question – answered at on 24 March 2015.

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Photo of Mike Hancock Mike Hancock Independent, Portsmouth South

To ask Mr Chancellor of the Exchequer, whether HM Revenue and Customs has made special arrangements with English Premier League clubs about their tax affairs.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

Where a dispute arises between HMRC and a customer in relation to their tax affairs, HMRC will only resolve the dispute in a way that secures the tax that is due under the current law. HMRC’s Litigation & Settlement Strategy (LSS) – which applies to all tax disputes - sets out its approach to securing the tax due as efficiently as possible and in accordance with the law. The governance procedures for how HMRC settles disputes are set out in the published Code of Governance for resolving tax disputes. Together the LSS and the Code of Governance assure taxpayers that tax rules are applied appropriately and even-handedly by HMRC.

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