We know that in recent times, clubs both at home and abroad have had their run-ins with both the Irish and the UK Revenue Authorities. But soccer tax litigation is almost as old as the game itself.

Among the first out on the pitch was a now perhaps otherwise forgotten player called Harrison, who used to play for Everton. He signed for the club in 1913 under a scheme whereby he'd get a £650 bonus for every five years he stayed. After 10 years he moved on, but made the argument to the Revenue that his bonus was really compensation for loss of office. Tax, unlike soccer, was a gentler pursuit back then, and the “compensation” wouldn't have been taxable. He was either so sure or so unsure of his position, depending on your point of view, that he didn't show in court. Nor did his legal team, so Revenue were allowed to score unchallenged.

Better remembered are players such as Geoff Hurst and Bobby Moore, who took issue at being taxed on a £1,000 testimonial they received from being part of the 1966 World Cup winning squad (students of soccer trivia might care to note that back then, an international squad numbered 22 players). One of the deciding factors was that the players did not know in advance that they would receive such a payment if they were to win the World Cup – a useful argument that undoubtedly could be used again should the need ever arise. The record shows that the barrister acting on behalf of Revenue congratulated the players when they won the case. Which does rather make you wonder why they took it in the first place...

And let's not forget our own David O'Leary, whose case neatly ties together at least two of the preoccupations of the media recently. Back in the early eighties when Dave was playing for Arsenal, he persuaded his employers, then in Highbury, to provide a substantial interest free loan to a Channel Islands Trust. The trust was set up in his favour, and ultimately in the Catholic Church's favour, and the scheme relied on the then UK remittance rules. The hope was that as long as the interest which the loan was accruing in the trust wasn't brought on-shore, it would not become liable to UK Tax. Unfortunately for the trust beneficiaries, the loan arrangement only lasted for as long as he played for Arsenal. This fact created the link between the offshore interest arrangement and his employment, and the Schedule E rules kicked in.

Revenue 2, Players 1.