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The Court of Session has confirmed that HMRC has won the case against Rangers football club.
The court has confirmed that payments in to the EBT was diverted remuneration which should have been subject to PAYE and NIC.
A scheme involving payments to various trusts set up in respect of executives and footballers employed by the former Rangers Football Club amounted to “a mere redirection of emoluments or earnings” and was accordingly “subject to income tax”.”
