RFC 2012 PLC (In Liquidation) (Formerly the Rangers Football Club PLC) v Advocate General for Scotland: Discerning the Goal of the Legislation

[2017] (4) British Tax Review 398-403

7 Pages Posted: 16 Apr 2019

See all articles by Michael Blackwell

Michael Blackwell

London School of Economics - Law Department

Date Written: October 19, 2017

Abstract

RFC 2012 plc (in liquidation) (formerly the Rangers Football Club plc) v Advocate General for Scotland (RFC 2012)1 is another judgment in which the Supreme Court seems to make tax avoidance cases appear easy to decide. Lord Hodge gives a judgment with which all other members of the court agree. He elucidates broad principles of construction which seem so general and obvious that no one would disagree. Yet the application of those principles seems suspect. The judgment is also unusual in that it signposts future avoidance strategies.

Keywords: Rangers, UKSC, Tax Avoidance

JEL Classification: K34, K31, H26

Suggested Citation

Blackwell, Michael, RFC 2012 PLC (In Liquidation) (Formerly the Rangers Football Club PLC) v Advocate General for Scotland: Discerning the Goal of the Legislation (October 19, 2017). [2017] (4) British Tax Review 398-403. Available at SSRN: https://ssrn.com/abstract=3337788

Michael Blackwell (Contact Author)

London School of Economics - Law Department ( email )

Houghton Street
London WC2A 2AE, WC2A 2AE
United Kingdom

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