TFC are delighted to support the Edinburgh Tax Network in presenting an Address by the Rt. Hon. Lord Drummond Young entitled ‘The Rangers Case: HMRC v Murray Group Holdings - Substance and form - the triumph of reality over language?' on Thursday 17th November 2016.
Lord Drummond Young handed down the leading judgments in Aberdeen Asset Management and in Murray Group Holdings (“Rangers”). The Rangers case is on its way to the UK Supreme Court. It is rare – and so refreshing – to find a Judge willing to discuss so important a case under appeal. Together, they represent the greater part of Scotland’s contribution to the UK – and international – response to avoidance. They build on the foundations laid in Ramsay doctrine as elaborated in Arrowtown and Barclays Mercantile and consolidated in UBS v R&CC.
The event will take place in the Laigh Hall, Parliament House, Edinburgh. Registration will commence at 4.30pm with the talk starting at 5pm. Drinks and canapés will be served from 6pm. The address has been accredited by the Faculty of Advocates as contributing 1 hour CPD for its own members and is eligible for a similar award from the Law Society for the solicitor branch of the profession.
There is a charge of £25 per person for attendance at this event. It is, however, free to members of the Edinburgh Tax Network constituent bodies. For full details, please visit our seminar page.