HMRC beats Rangers - for now

By: Wams Tax Ltd  06/11/2015
Keywords: tax investigation

Well it seems that 3 Court of Session judges have agreed with HMRC that their " employment EBTs" didnt work for avoiding tax. Reading the case it seems that they oreferred the substance over the form view . There must be a suspicion that the decision is appealable and we will have to wait and see if Sir David will get to take it to the Supreme Court of Justice. Guess what - looks like HMRC will be issuing a spate of APNs for their stock of unsettled EVT cases.

Keywords: tax investigation

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