Advocate Gen. for Scotland v. Murray Group Holdings Ltd., [2015] CSIH 77, [2015] BTC 36 (Ct. of Ses. (Inner House, 2nd)), aff'd sub nomine RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Scotland) [2017] UKSC 45

Case History

aff'd sub nomine RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Scotland) [2017] UKSC 45

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Summaries

Summary Under

income derived from service is assessable even where agreed to be redirected to 3rd party

A company in the Murray Group of companies which wished to benefit one of its employees (generally, a footballer or executive) made a cash payment...

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Summary Under

Scottish Court of Session entitled to deal with questions of English law

Lord Drummond Young found that a scheme, which entailed employers paying employee bonus amounts to a master trust whose trustees in their...

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Summary Under

Scottish and English trust concepts had similar practical effect

In the course of finding that the (Scottish) Inner Court was entitled to decide on questions of English trust law that were relevant to a tax...

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