[El Car]

I've only skimmed the full report but some of the more surprising ramifications from what I picked out are that 1) despite English and Scottish law being significantly different in many ways, being a practitioner of one apparently makes you competent to make judgements on the other; 2) any money paid into a trust fund of any sort should be subject to tax at source; 3) pre tax deductions from your salary for benefits etc should be taxed anyway because at some point someone somewhere might be a beneficiary in kind or monetarily; 4) loans should now be taxed as income, which would mean HMRC would be able to tax it on issuance and also tax the same again on repayment, even if there was no interest involved; 5) footballers' contracts are not binding as they can apparently walk away from them at any time. Big one for FIFA to take not of.