Arsenal
Stan Kroenke, owns 66.8% via KSE UK Inc, registered in Delaware.
Response from club Declined to comment on Kroenke’s private business arrangements.
Aston Villa
Randy Lerner owns club via Reform Acquisitions LLC, registered in the US (state not identified).
Response from club Did not respond.
Birmingham City
Birmingham International Holdings owns club, registered in Cayman Islands, floated on Hong Kong stock exchange.
Response from club No comment.
Blackburn Rovers
Venkateshwara Hatcheries Pvt Ltd owns the club, registered in India.
Response from club Did not respond.
Bolton Wanderers
Fildraw private trust company owns the club, registered in Bermuda.
Response from club Did not respond.
Bournemouth
Maxim Demin owns club via AFCB Enterprises Ltd, location unidentified.
Response from club “The directors would prefer not to comment.”
Charlton Athletic
Roland Duchâtelet owns club via Staprix NV, a company registered in Belgium.
Response from club Did not respond.
Cheltenham Town
CTFC Investments Ltd a 22.4% shareholder, listed in Cayman Islands register.
Response from club “Our investors’ company is registered in another jurisdiction simply because that’s where they live.”
Coventry City
Investment funds managed by SISU Capital, and Arvo Master Fund Ltd, registered in Cayman Islands, own the club.
Response from club “The set-up structure for a fund management business is very much boiler-plate.”
Derby County
General Sports Derby Partners LLC, owns the club; registered in the US (state not identified).
Response from club Did not respond.
Fulham
Big Cat Holdings, registered in Bermuda, owns club; ultimate parent company is Cougar HoldCo London, a UK company.
Response from club “The Bermuda company is in the process of being removed and only ever existed as a temporary structure to allow Mohamed Al Fayed to sell the football club. The structure is subject to UK taxes. Shahid Khan [the new owner] is a US resident for tax purposes.”
Hartlepool United
Independent Oilfields Rentals IOR Limited owns the club, registered in Jersey.
Response from club “The ultimate owning company is in Jersey, but the club is owned by UK company IOR Ltd. IOR bought the club for football and business reasons; it was never the intention to sell the club at a gain and that has never been possible with a League One or Two club. Even if it had been, IOR Ltd are not in the business of avoiding any tax due to HMRC.”
Ipswich Town
Marcus Evans owns 87.5% of the club via his company MEIL, registered in Bermuda.
Response from club (from the managing director, Ian Milne): “Ipswich Town is subject to tax in the UK. The long-established ownership of the wider [Marcus Evans] group pre-dates the acquisition of Ipswich Town so is irrelevant to it. Given the club is loss-making it is very unlikely there will be any gain in value of the club. You would not expect me to speculate on a theoretical future disposal of the club once Premier League status is acquired, as neither of these events has happened.”
Leicester City
The Srivaddhanaprabha family owns the club via V A Holdings registered in Thailand. Was owned via a British Virgin Islands company until September 13, 2012.
Response from club Did not respond.
Liverpool
Fenway Sports Group owns the club, registered in the US (state not identified).
Response from club “The ownership group are not minded to comment any further on what is in the public domain.”
Manchester City
Sheikh Mansour bin Zayed Al Nahyan owns the club via Abu Dhabi United Group, registered in Abu Dhabi.
Response from club “ADUG is a holding company and to date it hasn’t done more than that. Given the size of our brought-forward losses we are unlikely to pay corporation tax in the near future. With the higher rate of tax being in PAYE (45% plus 13.8% national insurance), this is where a substantial amount of our cost (and loss) is. There is no construct of corporate entities designed to avoid straight tax compliance in the UK or other territory.”
Manchester United
Club now registered in the Cayman Islands and floated on the New York stock exchange. Owned by family trusts “affiliated” with the Glazer family via Nevada companies.
Response from club No Comment.
Millwall
Chestnut Hill Ventures LLC owns 70% of the club, registered in Delaware. Jointly controlled by John G Berylson Richard A Smith, a Trustee of the Philip Smith Deceased Will Trust.
Response from club “John Berylson and the Philip Smith Deceased Will Trust are USA resident, both bear tax in Massachusetts and federally.” The UK holding companies could sell the club, in which case any gain would be assessed in the UK. “Should Chestnut Hill Ventures realise its investment in Millwall Holdings at a gain for tax purposes this would be allocated to the individual members of CHV in the USA.”
Preston North End
Trevor Hemmings owns the club via Wordon Ltd, registered in the Isle of Man.
Response from club No comment. Hemmings has been resident in the Isle of Man for more than 30 years, and is understood to hold his assets there.
Queens Park Rangers
Tony Fernandes, Kamarudin Meranun and Ruben Gnanalingam own 66.02% via Tune QPR Sdn Bhd, registered in Malaysia Mittal family owns 33% via Sea Dream Ltd, location not declared
Response from club No Comment.
Sheffield United
McCabe family own 50% via UK company, 50% owned by UTB LLC, registered in the West Indies, owned by family trust of Prince Abdullah bin Mosaad bin Abdulaziz Al Saud.
Response from club “Prince Abdullah is a Saudi national and it is normal for non-UK residents to hold their assets in non-UK companies. There is no intention on behalf of the owners to make a gain selling the football club but if very exceptional circumstances occurred, the owner would be UK company Blades Leisure that is fully exposed to capital gains tax.”
Sheffield Wednesday
Was owned by Milan Mandaric via UK Football Investments LLC, registered in the US (state unidentified). Now bought by the Thai investor Dejphon Chansiri.
Response from club No Comment.
Shrewsbury Town
Jefreen Holdings, listed in the British Virgin Islands, owns just under 30% of the club.
Response from club “Jefreen has been a shareholder for some eight years, and has been a passive but supportive investor. It is not the owner of the club.”
Southend United
Mezcal Investments, listed in the British Virgin Islands, owns shares in company which holds 70% of the club.
Response from club Did not respond.
Sunderland
Ellis Short owns the club via Drumaville, registered in Jersey.
Response from club Did not respond.
Tottenham Hotspur
Discretionary family trusts of Joe Lewis, resident in the Bahamas, own club via Enic International, registered in the Bahamas.
Response from club “Tottenham Hotspur Ltd is a UK entity and as such pays all UK taxes. The club is not able to comment on the taxation affairs of any shareholders or what may be their position if their shareholding in the club is sold in the future.”
Watford
Gianpaolo Pozzo owns the club via Hornets Management Sarl, registered in Luxembourg
Response from club “UK resident Gino Pozzo, son of Gianpaolo, is the sole owner of the immediate parent company, which is registered in England. There are no plans other than to create a successful long-term future for Watford.”
Woverhampton Wanderers
Steve Morgan owns the club via Bridgemere Investments, registered in Guernsey.
Response from club Did not respond.