(2) whether British footballers playing in the English Premier League pay UK tax on their incomes, including bonuses;
(3) whether non-British directors of English Premier League football clubs pay UK tax on (a) their incomes, including bonuses and (b) capital gains;
(4) whether Premier League football clubs owned by non-British individuals or corporate bodies are liable to UK taxation on their (a) profits and (b) capital gains.
Footballers playing in the English premier league, directors of English premier league clubs and premier league football clubs pay UK tax on their income and capital gains on the same basis as any other individual or body working or operating in the UK. The correct tax treatment will be determined by the particular facts and circumstances.