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BDO seek leave to appeal CoS EBT ruling


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From the BBC

 

Rangers' liquidators BDO are seeking leave to appeal a decision that the club's use of Employee Benefit Trusts (EBTs) broke tax rules.

 

Rangers used the scheme from 2001 until 2010 to give millions of pounds of tax-free loans to players and other staff.

 

HM Revenue and Customs maintains these were salary payments and subject to tax

 

HMRC lost two tax tribunals before winning its case at the Court of Session earlier this month. Any appeal will be heard by the Supreme Court.

 

Announcing its decision, BDO said: "Following discussions with the company's legal advisers and the liquidation committee, the joint liquidators have filed an application seeking leave to appeal the Inner House of the Court of Session decision in respect of the EBT case.

 

 

 

 

"If the company successfully obtains leave to appeal, the appeal will be heard in the Supreme Court in London.

 

"The joint liquidators are not in a position at this stage to make any further comment in respect of the appeal."

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I don't know the ins and outs of the legal system but what are the chances of leave not being granted?

 

You'd imagine a refusal will be unlikely given the process being followed but who knows...

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You'd imagine a refusal will be unlikely given the process being followed but who knows...

 

It is the judges who made the last decision to grant the leave to appeal, don't they? I wonder whether they have the stomach to see their "common sense" being ripped apart down south though. Then again, I don't know the precedures that lead to appeals and whether it can or indeed has to be granted.

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Legal appeals in civil cases from Scotland decided from today (22 September) will now need permission from judges before they reach the UK's highest court, following changes made in the Courts Reform (Scotland) Act 2014.

 

The provisions mean that a party wishing to overturn decisions of the Inner House of the Court of Session, Scotland's upper appeal court, made after 22 September 2015 must now ask that Court for permission before seeking to bring a further appeal to the UK Supreme Court.

 

If the Inner House refuses permission, a party can then ask the Supreme Court directly for permission to appeal. Such permission will normally only be given if the appeal raises a point of general public importance, and in deciding whether it does, the Supreme Court will benefit from the Inner House's view on whether an appeal should be given permission to proceed.

 

Previously, appellants from Scotland had an automatic right of appeal in civil matters, provided that two advocates certified an appeal as reasonable.

 

In effect, the changes - passed by the Scottish Parliament in October 2014 - mean that appeals from Scotland to the Supreme Court will now be subject to the same rules as appeals from other parts of the UK.

 

https://www.supremecourt.uk/news/new-powers-for-Scotlands-appeal-court-in-force-today.html

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