nov 5, 2015 - A Report by The Offshore Game, part of the Tax
Justice Network titled "RANGERS LOSE THE BIG
TAX CASE – WHAT NOW?" reflects on the LNS
conclusions. Key to the decision on no sporting
sanctions was that Rangers were not doing
anything unlawful. At the time of the inquiry
the tax tribunal had ruled in favour of Rangers.
After the way that the courts so
comprehensively trashed the decision of the
tribunal, they say it is difficult to see how there
isn’t an argument for looking at the issue
again.
Description:
The judgement in COS directly addresses the issue of competitive advantage in paragraph 62:
"So far as the footballers are concerned, at least, it seems to us that if bonuses had not been paid they might well have taken their services elsewhere. We realize that the fifth respondent [Rangers 2012] was in, potentially, a difficult financial position, competing for good players in an international market where other countries may not have the same rigorous approach to taxation as the United Kingdom. Nevertheless, the law is clear: the payments made in respect of footballers were in our view derived from their employment, and thus the payments were emoluments or earnings."
https://www.taxjustice.net/2015/11/05/rangers-lose-the-big-tax-case-what-now/
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