AN EBT TOO FAR?

摘要

The 'Rangers employee benefit trust (EBT) case' (Murray Group Holdings [2014] UKUT 0292) has been - is still being - fought with some ferocity. On appeal to the Upper Tribunal, HMRC spent six days on its legal submissions, presenting (though unsuccessfully) a long list of reasons why the First Tier Tribunal (FTT) had misdirected itself in law. The case is presently moving forward to the appeal court in Scotland, the Court of Session.