HMRC has announced that the settlement facility for employee benefit trusts (EBTs) will be withdrawn from 31 March 2015. The facility was offered from April 2011 for employers who set up EBTs that HMRC considers are caught by the “disguised remuneration” legislation introduced in the 2011 Finance Act. This was aimed at the use of EBTs … Continue Reading
You don’t need to have a season ticket at Ibrox to be familiar with the difficult few seasons that Rangers FC has faced, both on and off the pitch. Despite securing promotion to the Scottish Championship earlier this year, the club and its fans are still feeling the effects of this famous name going into … Continue Reading