[Larry-AV]

The players were covered by side letters that guaranteed the salary.The liability lies with their employer. As they are being liquidated currently,that is now BDO.

So from what i can grasp HMRC will lodge a claim with them. They won't care about the players, BDO might be able to go after murray and the board however.

I am not so sure about these 'side letters'. Okay, they may have 'guaranteed' the salary, but that salary has now been defined as income, so I return to my original point : that income is subject to income tax at the relevant rate and is payable by the recipients of that income.
No 'side letter' could put its recipient above the Law of the Land; just imagine your own job. Would a letter from your employer saying you will not be paying the tax you are liable for have any standing in Law ? ... It would work if your employer said 'I will pay all of your tax' and did that, but that is not the case with the EBTs, as no tax was paid. So I think the duty to pay the tax falls on the employees.