HMRC has recently won a landmark court case against Rangers FC, as part of its crackdown on Employee Benefit Trust (EBT) schemes. The court’s decision, issued on 5th July, sets a legal precedent that payments made via an EBT can be treated as taxable income. This will have implications for other legal disputes about so-called ‘tax avoidance’ schemes, with more decisions likely to be resolved in HMRC’s favour. To date, the Rangers case is the first time HMRC has been able to legally enforce an ‘Accelerated Payment Notice’.