Rangers-like EBT Loan Schemes and Employer Liability

The request was refused by HM Revenue and Customs.

Nathan Hamilton

Dear HM Revenue and Customs,

In 2017 the Supreme Court ruled in the case commonly referred to as Rangers that the employer was liable for the unpaid PAYE and NIC tax.

1) How many cases have HMRC opened to pursue the employer per the SATR for the unpaid tax and NI.

2) Are HMRC using their powers to “pierce the corporate veil” and pursue the directors of these companies personally for tax?

Yours faithfully,

Nathan Hamilton

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2018/01199

Dear Mr Hamilton,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 8th June which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
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Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Mr Hamilton

I am writing in response to your request for information, received on 8
June 2018.

Yours sincerely,

HMRC Freedom of Information Team