The liquidators of the past owners of Rangers football club have been granted leave to appeal to the Supreme Court in their employment benefit trust (EBT) case. Known in Scotland as the “Big Tax Case” concerns Rangers past use of EBT’s for players and staff. The Scottish Inner House of the Court of Session held there were taxable payments subject to PAYE. Following the liquidation Rangers changed hands and is now under new ownership.
Tax Barrister, Accountant