They don’t think it’s all over: Rangers to appeal to Supreme Court

It has been announced that Rangers will seek leave to appeal to the Supreme Court against the recent Court of Session ruling on their Employee Benefit Trust (EBT) contributions case (see No picnic for the Teddy Bears). This is not unexpected having regard to the novel and somewhat controversial principles set forth in the Court of Session decision. So it will be a little while before the final whistle blows in this case.

Meanwhile, the making of the appeal has two important consequences for other cases. First, the appeal will make it impossible for HMRC to issue “follower notices” requiring the decision to be applied to certain other cases until such time as the case has been heard in the Supreme Court and the final decision handed down: second, HMRC will not be able to issue any “Accelerated Payment Notices” (requiring tax to be paid in advance of the determination of any relevant appeal) pursuant to the Rangers decision except in those cases in which the EBT contributions have been made as part of a marketed scheme which falls within the Disclosure of Tax Avoidance Scheme rules.

For more on the often misunderstood rules on Follower Notices and Accelerated Payment Notices, see our page here. And for assistance in specific EBT cases, try your usual BKL contact or use our enquiry form.



Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


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