The ‘Rangers employee benefit trust (EBT) case’ (Murray Group Holdings [2014] UKUT 0292) has been – is still being – fought with some ferocity.

On appeal to the Upper Tribunal, HMRC spent six days on its legal submissions, presenting (though unsuccessfully) a long list of reasons why the First Tier Tribunal (FTT) had misdirected itself in law. The case is presently moving forward to the appeal court in Scotland, the Court of Session.

The FTT decision at the outset of this case was a majority one only – with a carefully, and at times rather passionately, argued dissenting minority view.

Whether one was attracted by the majority or the minority approach, there is a certain sense now, as the case proceeds to the appellate court following a pretty firm rejection of HMRC’s appeal by the review tribunal (the Upper Tribunal), that wider issues are perhaps coming into view.