Spurs 2 HMRC 0: Tax on termination payments
By Ellie MacKenzie
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HMRC
13th December 2017
Following the First-tier Tribunal decision in HMRC v Tottenham Hotspur Ltd in 2016 concerning termination payments paid to transferring footballers ([2016] UKFTT 389 (TC)), the Upper Tribunal [2017]...
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