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RFC 2012 Plc v Advocate General for Scotland [2017] UKSC 45

The financial dealings of Rangers Football Club have been subject to a great deal of scrutiny in the recent past and in this case the Supreme Court focused on one particular aspect of the way that the club was run. When a footballer signed for the club they were offered the chance to avoid paying income tax by using a complicated trust mechanism. In this episode we unpack that mechanism and consider the legal arguments that allowed the system to be abused.

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