Judges grant Rangers' liquidators permission for 'big tax case' appeal
Rangers' liquidators have been given permission to take an appeal over the so-called "big tax case'' to the UK's highest civil court.
Rangers' liquidators have been given permission to take an appeal over the so-called "big tax case'' to the UK's highest civil court.
Three judges at the Court of Session in Edinburgh have granted BDO's request to bring an appeal against an earlier legal ruling to the Supreme Court in London.
No date has been set for the hearing but cases are generally heard by the London court around six to 12 months after leave to appeal is granted.
The latest move, confirmed after the hearing by court officials, comes after Her Majesty's Revenue and Customs (HMRC) won an appeal in November over the use of the now-outlawed employee benefit trusts (EBT) at the club during the first decade of the century.
That Court of Session ruling agreed with HMRC's contention that the scheme, which involved payments to former Rangers employees, amounted to "a mere redirection of earnings which did not remove the liability of employees to income tax''.
The judges four months ago decided any income derived from employees' services is classed as earnings and subject to income tax.
The decision was in relation to Murray Group companies, including the liquidated company now called RFC 2012 plc, and does not affect the current regime at Ibrox.
A BDO spokesman said: "Now that the Court of Session has granted leave to appeal, we will be taking steps to bring the appeal before the Supreme Court and look forward to a hearing date being set.''
An HMRC spokesman said: "We are ready to contest the appeal in the Supreme Court.''