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The Rangers EBT saga: moving the goalposts?

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It is to be hoped that, after last week’s hearing in RFC 2012 Plc v Advocate General for Scotland [2016] UKSC 73, the Supreme Court will uphold the appeal by the liquidators of Rangers Football Club in the Glasgow club’s long-running fight over employment benefit trusts (EBTs) that forced it into liquidation. Otherwise, many other clubs could fail in an unjust and selective re-interpretation of the law as it stood before 2011.

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