Supreme Court rules in favour of HMRC in Rangers tax case

Wendy Ramsay

Wendy Ramsay

Tax Senior Manager

Following the Supreme Court ruling on 5 July 2017, in favour of HM Revenue & Customs, in the “Rangers case” over the use of Employee Benefit Trusts (EBTs), employers and individuals alike may be concerned or wanting to assess the possible impact this may have on any EBT schemes or similar schemes they have been involved in.  

It is likely there will be an increased focus from HMRC and we have a team of specialists experienced in assisting taxpayers through the negotiation of settlements with HMRC, in respect of schemes originally considered to be effective tax planning, now having been found by the courts to have fallen foul of the tax regime.

Get in touch 

If you have already (or expect to be) contacted by HMRC, or have already received an Accelerated Payment Notice or Follower Notice in respect of such a scheme, we will be pleased to discuss your options and assist you though the settlement process.

The team at Johnston Carmichael offer a wide range of services including support from or experienced tax investigation team; payment forecasting and modelling and business restructuring advice. Get in touch with me Wendy Ramsay at or John McAuslin at