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Football player transfers

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The transfer of a football player between football clubs is, for corporation tax purposes, the disposal of an intangible asset. The gain on the disposal can be reinvested into new player acquisitions on the making of a reinvestment relief claim. Where players are acquired from a Spanish club via the so-called buyout clause, additional care is needed to ensure that no adverse employment tax consequences arise. Clubs also need to consider if image rights payments are subject to royalty or annual payment withholding taxes.

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