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HMRC continuing to pursue Rangers

HMRC has applied for permission to appeal against the Tribunal’s tax ruling that Rangers' use of employee benefit trusts to provide loans did not attract PAYE. 

A statement from HMRC read: “This case represents an important principle…We tackle avoidance wherever we see it and litigate where necessary to ensure schemes are defeated and the tax due is paid.”

This may be linked to the recent powers given to HMRC; a ruling that PAYE is due on the Ranger’s loans could give them power to demand PAYE from many other businesses.



Date: 8th August, 2014
Author: Cathy Corns


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