We never got into Employee Benefit Trusts at Critchleys. It's easy to say with the benefit of hindsight that we were very wise, but if they had turned out more successfully perhaps we'd have been jealous of those who had tried them. Anyway, HMRC have won a major case against Glasgow Rangers and their EBTs, and they are likely to wheel this result out as ammunition for taking on much smaller companies who were talked into setting up such schemes. But getting compensation for schemes that went wrong might be difficult if the people offering them are no longer in business.