Advocate General for Scotland v Murray Group Holdings Ltd

Court:Court of Session (Inner House)
Docket Number:No 13
Judge:Upper Tribunal
Judgment Date:04 Nov 2015
Jurisdiction:Scotland
Neutral Citation:[2015] CSIH 77
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24 cases
  • RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
    • United Kingdom
    • Supreme Court
    • 5 Julio 2017
    ...[2017] UKSC 45 THE SUPREME COURT Trinity Term On appeal from: [2015] CSIH 77 Lord Neuberger, President Lady Hale, Deputy President Lord Reed Lord Carnwath Lord Hodge RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) (Appellant) and Advocate General for Scotland (Respond......
  • Shah v Insafe International Ltd and another
    • United Kingdom
    • Chancery Division
    • 12 Mayo 2016
    ...In November 2015, the Court of Session had delivered its judgment in the Advocate General for Scotland v Murray Group Holdings Ltd TAX[2015] BTC 36 case. The judge said that the Court of Session held that monies paid via EBTs were taxable as earnings because the monies represented the produ......
  • OCO Ltd; Toughglaze (UK) Ltd
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 1 Julio 2017
    ...the director already?[134] HMRC refer to the Court of Session's decision of Advocate General for Scotland v Murray Group Holdings Ltd TAX[2015] BTC 36 as an illustration of the principle of redirection against a similar but not identical factual backdrop of a scheme involving a declaration ......
  • Pettigrew
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 26 Abril 2018
    ...477 – Kuehne + Nagel Drinks Logistics Ltd v R & C Commrs [2012] BTC 58 – Advocate General for Scotland v Murray Group Holdings Ltd [2015] BTC 36 – Bridges (HMIT) v Bearsley; Bridges (HMIT) v Hewitt (1957) 37 TC 289 – Holland (HMIT) v Geoghegan (1972) 48 TC 482 – Re Euro Hotel (Belgravia......
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3 firm's commentaries
  • Weekly Tax Update - 14 March 2016
    • United Kingdom
    • Mondaq UK
    • 18 Marzo 2016
    ...Court Rangers' liquidators BDO have succeeded in obtaining permission to appeal the EBT case, Murray Group Holdings and others v HMRC [2015] CSIH 77, to the Supreme Court. The decision could have seminal influence not only for EBTs generally but also in the wider employee benefits area. It ......
  • Weekly Tax Update - 9 November 2015
    • United Kingdom
    • Mondaq UK
    • 17 Noviembre 2015
    ...Court of Session in Scotland has allowed HMRC's appeal in the case of Advocate General for Scotland v Murray Group Holdings and others [2015] CSIH 77. This is an influential decision on the use of employee remuneration trusts and could have wide ramifications for employer companies who oper......
  • Weekly Tax Update - 15 February 2016
    • United Kingdom
    • Mondaq UK
    • 24 Febrero 2016
    ...'redirection of earnings', as used in HMRC's argument in the Rangers case (The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77), even though that case is due to be appealed. It is unclear whether HMRC would attempt to try to use the argument in connection with flexi......