David Small reviews “the Rangers Tax case”.

David Small, Advocate with Arnot Manderson Advocates, and his devil Roddy Macleod have written a Case Note about the litigation between the Murray Group and HMRC (often referred to as “the Rangers case”) which has been published in the first issue of the British Tax Review for 2016.

The Case Note reviews the progress of the case through the First-tier and Upper Tribunals and the Court of Session and considers the strength of the arguments put forward by each side. Subsequent to the article being published, the Murray Group has been granted leave to appeal to the Supreme Court by the Court of Session. The Case Note took the view that it would be helpful for the Supreme Court to rule on a number of issues and at the hearing for leave to appeal leading counsel for the Murray Group referred to the Case Note in support of his argument that leave should be granted.

David and Roddy will be speaking about the Rangers case at the meeting of the Edinburgh Tax Network on Thursday 31 March.