HMRC has triumphed in its five-year dispute with Scottish football club Glasgow Rangers over the use of employee benefit trusts (EBTs) to avoid taxation. The case gives the UK tax authority a golden ticket to go after other individuals and companies that have used similar structures, but not all cases are likely to be easy wins for the tax authority.
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Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.