Scottish Championship side Rangers "face another day in court following the announcement that the taxman has been granted leave" to appeal the "big tax case" ruling, according to the Scotland DAILY RECORD. On July 9, U.K. tax authority HMRC lost its "original appeal against a tax tribunal ruling in favour of the Ibrox club and two days later announced that they would appeal the decision by a High Court judge." That appeal has now been granted with an HMRC spokesperson on Wednesday saying, "HMRC continues to believe that schemes using Employee Benefit Trusts to avoid tax do not work. We have applied for permission to appeal the case to the Court of Session" (DAILY RECORD, 8/27). STV reported in '12, a First Tier Tax Tribunal ruled "payments made to some Rangers players through EBT trusts were loans." It found "most of the trusts were 'valid' and loans are 'recoverable' by the trust, although it conceded some advances to players were taxable" and any bill is likely to be "substantially reduced" from the initial £46.2M assessment. High Court Judge Raymond Doherty's written ruling, which has "no impact on the current Rangers regime," said, "The appeal is dismissed except in so far as it relates to the termination payments" (STV, 8/27).
