Publication
Impact of PSR and other financial rules on ownership
An in-depth analysis of the Premier League’s PSR framework, its enforcement and its influence on club ownership, valuations and financial strategy.
United Kingdom | Publication | December 2024
On November 18, 2024, two sets of regulations that address certain anomalies in the legislation removing the Lifetime Allowance came into force and are backdated to April 6, 2024.
HMRC has updated its Pensions Tax Manual to reflect the changes.
The Pensions (Abolition of Lifetime Allowance Charge etc) (No 2) Regulations 2024 and The Pensions (Abolition of Lifetime Allowance Charge etc) (No 3) Regulations 2024 both make amendments in areas including lump sums and death benefits and pension protections.
Detail can be seen in HMRC’s Pension schemes newsletter no. 163.
Publication
An in-depth analysis of the Premier League’s PSR framework, its enforcement and its influence on club ownership, valuations and financial strategy.
Publication
Now in its sixth year, our annual English Premier League (EPL) football report, Keeping Possession, captures insights from our global sports law team on the key trends and topics shaping the landscape of English football.
Subscribe and stay up to date with the latest legal news, information and events . . .
© Norton Rose Fulbright LLP 2025