Chartered accountant and tax lecturer Robert Leach told the Sun: "The accounts suggest it is a transfer of operations between companies owned by Victoria and David. In effect the couple are simply moving the profits between themselves."
At the end of last year, figures revealed that David and Victoria Beckham's earnings were so high that their second careers are even more lucrative than their first.
The couple are still very much reliant on David for their personal income, however, as Victoria's company made a net loss while David's companies, which have few overheads as they mainly deal with selling his image rights, made £12.7m profit.
In 2011, in a far cry to her days in the Spice Girls, Victoria was named designer brand of the year of the British Fashion Awards.
Two years ago she was named Entrepreneur of the Year 2014 by Management Today magazine for creating "a company that is both real and wildly successful".
And the magazine, which estimated her wealth at £210m, said she was "an adept exploiter of her own celebrity value".
And after retiring from football in 2013, David Beckham has become the highest paid ex-sportsman in the world through marketing and advertising deals with companies including adidas, H&M and Breitling.
He also earns millions more from other business ventures, which are understood to have taken his total earnings to £50.8m last year according to Forbes magazine.
- Daily Mail