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HMRC -v- Murray Group Holdings Ltd and Others


Upper Tribunal (Tax and Chancery Chamber)

Appeal Number: FTC/15/2013

 Heard at George House, 126 George Street, Edinburgh on 24 – 28 February and 3 – 7 March 2014
Determination Promulgated 08 July 2014


Lord Doherty (Sitting as a Judge of the Upper Tribunal)


The Commissioners for Her Majesty’s Revenue and Customs – Appellants


(1) Murray Group Holdings Ltd

(2) Murray Group Management Ltd

(3) The Premier Property Group Ltd

(4) G M Mining Ltd (5) RFC 2012 PLC (in liquidation) (formerly The Rangers Football Club plc) – Respondents

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