HMRC 1–0 Glapwell FC

    March 2014
    Whilst Glapwell FC's current occupation of a mid-table position in the Central Midlands Football League (North Division) is unlikely to grab any headlines, its recent appearance in the First-Tier Tribunal ensured its tax issues have caused a stir. As a certain Argentine football star will no doubt testify, public scrutiny of football and tax compliance is at an unprecedented level. The issue for the FTT to decide was whether the trading losses that Glapwell FC had (like many other clubs) incurred could be surrendered to its parent company or whether, as HMRC asserted, Glapwell FC's business was not being carried on with a view to making a profit and therefore its losses could not be group relieved.