Direction - FTC/15-19/2013 - HMRC v Murray Group Holdings and others

JurisdictionUK Non-devolved
JudgeJudge Colin Bishopp
Judgment Date19 July 2013
Respondent(formerly The Rangers Football Club plc)
AppellantREVENUE AND CUSTOMS
CourtUpper Tribunal (Tax and Chancery Chamber)
Appeal NumberFTC/15/2013
UPPER TRIBUNAL Case number: FTC/15/2013
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Appellants
-and-
(1) MURRAY GROUP HOLDINGS LTD
(2) MURRAY GROUP MANAGEMENT LTD
(3) THE PREMIER PROPERTY GROUP LTD
(4) G M MINING LTD
(5) RFC 2012 PLC (in liquidation)
(formerly The Rangers Football Club plc) Respondents
FIRST-TIER TRIBUNAL Case numbers: SC3113-3117/2009
TAX CHAMBER
(1) MURRAY GROUP HOLDINGS LTD
(2) MURRAY GROUP MANAGEMENT LTD
(3) THE PREMIER PROPERTY GROUP LTD
(4) G M MINING LTD
(5) RFC 2012 PLC (in liquidation)
(formerly The Rangers Football Club plc) Appellants
-and-
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
Tribunal: Judge Colin Bishopp
Sitting in Edinburgh on 19 July 2013
After hearing Mr Andrew Thornhill QC, Mr Jonathan Bremner and Mr Thomas
Chacko, counsel, for the respondents in the Upper Tribunal and appellants in the
First-tier Tribunal, and Mr Roderick Thomson QC for the appellants in the Upper
Tribunal and respondents in the First-tier Tribunal
It is directed that:
1. The appeal to the Upper Tribunal of the Commissioners for Her Majesty’s
Revenue and Customs (“HMRC”) shall proceed in accordance with the
following directions;

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