Seth Garley

Manager, London

Seth Garley

Seth joined Saffery as a graduate and, after first gaining a variety of experience in the firm’s Personal Tax, VAT and Corporate Tax Teams, joined the Sports & Entertainment Group in December 2019.

Soon after, he qualified as a Chartered Tax Advisor, and now assists a range of clients within the world of sport and entertainment, including a host of Premier League footballers, internationally renowned tennis players and golfers, F1 Drivers, and a number of esports players and professional streamers.

Seth also helps structure and look after the running of the individual’s personal service companies and other business interests, and liaises with their intermediaries and professional advisors on a day-to-day basis.

Key experience

  • Advising key players within the football industry on the payment of intermediary fees and the application of HMRC policy in relation to both transfers and contract re-negotiation,
  • Experience in relation to commercial structuring and image rights, and the utilisation of company funds for investment or tax efficient extraction,
  • Experience working with double tax treaty agreements and the UK’s Statutory Residence Test (SRT),
  • Providing advice to non-domiciled individuals on the tax implications and benefits of the remittance basis of taxation, including overseas-workday relief and pre-arrival planning, and new additions to the legislation for the non-domiciled,
  • Advising non-resident entertainers and athletes (eg ‘touring’ individuals) on the tax implications of performing in the UK,
  • Advising clients on and negotiating with HMRC in regard to tax investigations,
  • Liaising with a large network of contacts in overseas jurisdictions to assist internationally mobile clients in meeting their foreign tax compliance obligations.


Seth lives in West London and enjoys spending time with family and friends. Many of his days outside the office are spent watching football and he has a season ticket at the best club in London (or worst, depending on who you’re asking!). He also enjoys going to live music and can often be found at gigs across London, or at a festival in the summer months.