Share scheme expert and partner David Pett, presented a LexisNexis webinar on Thursday 10 December 2015 on the HMRC v Glasgow Rangers dispute. If you missed the webinar you can now watch it online via the LexisNexis Webinars website.
David is joined by Michael Sherry, barrister at Temple Tax Chambers, in which they examine the dispute and what it means for employee benefit trusts (EBTs), as well as company liability for income tax and national insurance.
David and Michael provide a background to the case and the Court of Session decision, as well as a critique of the judgment. They also discuss the wider implications of the case.