Her Majesty's Revenue and Customs has won its second appeal over the so-called "big tax case" involving payments to former Rangers employees.
Judges in the Inner House of the Court of Session allowed an appeal by the Advocate General for Scotland, acting on behalf of HMRC, over the use of the now-outlawed Employee Benefit Trusts during the first decade of the century by companies run by Sir David Murray, including the now-liquidated Rangers.
The court ruling, summarised on the Judiciary of Scotland website, agreed with HMRC's contention that the scheme amounted to "a mere redirection of earnings which did not remove the liability of employees to income tax".
The decision is in relation to Murray Group companies including the liquidated company now called RFC 2012 plc and does not affect the current regime at Ibrox.
Source: PA-WIRE
