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Tax exemption for participants in UEFA Champions League final

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The Major Sporting Events (Income Tax Exemption) Regulations, SI 2017/614, provide for an income tax exemption for overseas players and officials (including UK residents in the overseas part of a split year) taking part in the UEFA Champions League final in Cardiff on 3 June 2017. The exemption will be available for duties performed in the period from 1 June to 5 June 2017, but will not apply to contracts entered into once the final has commenced, or to amendments made after the final has commenced to contracts entered into before the final.

Issue: 1352
Categories: News