During this period 'on multiple occassions' HMRC enquired into the existence of side letters at Rangers and were told (falsely) that there were none (1 ene 2005 año – 31 dic 2005 año)
Descripción:
The time limits for recovering unpaid tax is normally six years but there are rules for extending the limits beyond the norm. Two reasons for extending limits are if HMRC can prove NEGLIGENCE or FRAUDULENT INTENT which is set out in their correspondence of February 2011 with Rangers. These misrepresentations allowed HMRC to pursue tax in the earlier years.
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