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RANGERS-CASE


The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77 (reported in Tax Journal, 13 November) has rightly generated a great deal of interest, but there does not seem to be a consensus on exactly what it decided and what the implications are.
Karen Cooper and Mairi Granville-George (Osborne Clarke) analyse the result of the recent Rangers case on EBTs.
 
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