20 mayo 2011 año - Letter from HMRC sent making it clear a payable already exists (no longer potential) HMRC issued a detailed written demand for payment of the tax owed before 31st December 2010. Determinations in respect of earlier periods are also attached.

Descripción:

Explaining that the denial of existence of side letters in 2005, which HMRC deemed was either negligent or fraudulent, allowed HMRC to pursue payment outside the normal 6 year limit under Extended Limit tax rules.

HMRC write to Rangers after failure to pay outlining determinations under Regulation 80 for tax and section 8 decisions for NIC.

Assumption that Rangers did not return a signed agreement to pay re 5 May letter.

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