Her Majesty’s Revenue and Customs wins second appeal in Rangers ‘big tax case’
The HMRC appealed over the use of the now-outlawed Employee Benefit Trusts during the noughties by companies run by Sir David MurrayHMRC’s contention was that the scheme amounted to ‘a mere redirection of earnings which did not remove the liability of employees to income tax’The court ruling agreed but the decision does not affect the current regime
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