Liverpool’s Luis Suarez has not paid a single pound of income tax in his 17-year career.
The Uruguayan has never paid any income tax on his income over the past five years and the taxman has not yet decided whether to file an application for his return.
On the surface, it appears that Suarez is in a good position as he does not owe any tax at all on the amount he has earned in the last five years, although the Premier League clubs which he has played for and the Premier Football League clubs he has represented have paid him a sizeable amount of tax.
But that is not the case.
Liverpool have not paid any tax on any of their players’ earnings in the past four seasons, as shown in the table below.
This is the situation that Suarez has found himself in the most recently.
In his first season at Anfield, Suarez received a £1.4m transfer fee from Liverpool, which was paid by Liverpool’s board.
In the same year, the Premier and the FA also agreed to extend the player’s contract for another two years, meaning that he was now entitled to the full amount of the transfer fee.
However, Suarez’s current contract expires in 2021, and Liverpool have until March 2019 to extend it.
If they do not, Suarez will be forced to pay the full price of his transfer fee, which is a staggering amount of money.
This situation will have a negative impact on the club’s revenue, as the player will be ineligible to collect any more transfer fees.
It would also have a huge financial impact on Liverpool, as they are now effectively bankrupt as they have not been able to pay any of the £150m they owe to the bank over the last few years.
As a result, Liverpool would have to sell Suarez, and it is unlikely that they will be able to sell him for less than the club paid for him.
Furthermore, if the club does not renew Suarez’s contract, the player could become an unrestricted free agent at the end of the season.
As you can see, Suarez is the perfect example of how a football player should never pay taxes.
While the tax authorities will not be able or willing to impose any sanctions, there will be a huge public outcry over the decision to keep Suarez.
If Suarez does not pay any tax, his current contract will be terminated and he will no longer be able, in theory, to sign a new contract.
This would be a terrible outcome for Liverpool.
If the tax authority decides to impose sanctions, it would not be the first time the Premier league has tried to punish a footballer who has been caught using illicit means.
In March 2018, Liverpool paid £1 million in tax to HMRC on the income generated from the sale of a football club to the Chinese Football Association, which will have resulted in a tax bill of £1,746,858.
The tax authorities had originally ruled that the player did not owe a tax and should have paid no tax at any stage of his career, as he had already paid the tax bill in the previous season.
However in May 2018, the Tax Justice Network (TJN) took a closer look at the tax liabilities of all the clubs that Liverpool has represented over the years, and discovered that the Chinese football association is the only one that paid the player back.
This meant that Liverpool had to pay back a substantial sum of money, which meant that the club will be financially devastated for years to come.
The Tax Justice Networks findings are particularly important in this case because the money collected from the Chinese FA was only a small portion of the total income generated by the club, which in turn meant that tax authorities could not impose any penalty.
If Liverpool does not receive any further punishment, the club could end up in a very difficult situation.
The club would be forced in the end to sell their star player, as it would be impossible to pay him the remaining sum of £150,000 he owed to the tax office.
This could have an impact on other players as well, as there are a number of players that Liverpool have represented at various clubs over the decades, including Robbie Fowler, Kevin Keegan, Robbie Fowler Jr., Robbie Fowler and Michael Owen.
However if the tax case is not closed by March 2019, Suarez could still end up paying £150 million in back taxes.