United Kingdom - UK Tax Breaks for the 2013 UEFA Champions League Final
- United Kingdom
- K. Tetłak
- European Taxation, 2013 (Volume 53), No 5
- 11 April 2013
This article discusses tax breaks for the 2013 UEFA Champions League final, which will be held at Wembley Stadium, in particular the exceptional tax treatment granted by the United Kingdom in regard to the club tournament. Special legislation was introduced in the Finance Act 2012 to provide an exemption from UK taxation for non-resident football players and team officials of overseas football teams involved in the 2013 Champions League final in respect of income related to the final.