Definition: In this task, you will be presented with a passage and have to answer a question based on your understanding of the events inferred from the passage. Try to find the best answer that is most likely to fill in "_". Note that the URLs in the text have been replaced with [Link].
Input: Her Majesty's Revenue and Customs has won its second appeal over the so-called 'big tax case' involving payments to former Rangers employees. Judges in the Inner House of the Court of Session allowed an appeal by the Advocate General for Scotland, acting on behalf of HMRC, over the use of the now-outlawed Employee Benefit Trusts during the first decade of the century by companies run by Sir David Murray, including the now-liquidated Rangers. The court ruling, summarised on the Judiciary of Scotland website, agreed with HMRC's contention that the scheme amounted to 'a mere redirection of earnings which did not remove the liability of employees to income tax'.The HMRC appealed over the use of the now-outlawed Employee Benefit Trusts during the noughties by companies run by Sir David MurrayHMRC's contention was that the scheme amounted to 'a mere redirection of earnings which did not remove the liability of employees to income tax'The court ruling agreed but the decision does not affect the current regime 
 Question:An HMRC spokesperson said: '_ has a responsibility to make sure people pay what they owe and will always challenge tax arrangements where we do not think they work.

HMRC