Premier League are the focus of a report relating to millions of pounds worth of tax being avoided through the dual representation of player agents during transfer negotiations.
Analysis by Tax Policy Associates, and published by the BBC as part of a Newsnight investigation, claimed that as much as £250m in tax had been avoided by Premier League clubs over a three-year period, where agents are paid for acting on behalf of both club and player in a deal.
The analysis, which looked at the dealings of all Premier League clubs but highlighted the clubs the biggest beneficiaries only, stated that the use of dual representation reduced the amount of tax paid on agent payments due to the agent payments being split between both parties, meaning that half of the payment avoids tax.