HMRC wins Rangers tax case appeal

The Court Of Session is due to release its judgment in the ongoing Murray Group litigation, which involved the treatment of payments made to employee benefit trusts by Glasgow Rangers Football Club.

Although we are still waiting on the judgment, the Court Of Session has announced that the decision has gone in favour of HMRC and that the court has found that the proper analysis of the payments into the EBT was that they were remuneration which had been diverted to another person, which should have been subject to both PAYE and NIC.

We expect to be setting out our analysis of the decision in more detail in our newsletter on Friday, but in the meantime, if you do have any questions on this or any other issues relating to EBTs, please contact Thomas Dalby or Priya Dutta on 0845 4900 509.