The Rangers Case and EBTs – RPC Privacy Law

Posted August 1st, 2014 in employment, news, remuneration, sham transactions, trusts by sally

‘On 8 July 2014, the Upper Tribunal (Tax and Chancery Chamber) (UT) handed down its eagerly awaited judgement in HMRC v Murray Group Holdings and Others[1], which concerned an Employee Benefit Trust (EBT) structure. Most readers will know this case as the ‘Rangers Case’, as the facts relate to employees of the Scottish football club as it existed before its liquidation and subsequent purchase.’

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RPC Privacy Law, 31st July 2014