| http://www.w3.org/ns/prov#value | - HMRC has applied for permission to appeal against a tax ruling over Rangers Football Club???s use of employee benefit trusts (EBTs).Last month, an upper tier tax tribunal rejected an HMRC appeal against a first tier decision on payments made to players and other employees to be taxed as wages.But some of the issues arising were referred back to the original tribunal.In 2012 the lower tribunal rule
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