BIG TAX CASE TIMELINE

2001: Rangers begin making payments through Employee Benefit Trusts (EBT), which were set up by major shareholder Murray International Holdings (MIH). 2006: The club’s annual report reveals a £9.2million “contribution to employee trusts”, the high point of the payments. The sum was included in staff costs of £28million. 2010: April 27 - Rangers confirm they are under investigation by HMRC over payments to players from 2001. Rangers say they will ‘’robustly’’ defend the case, which becomes known as the “big tax case”. December - Legislation is introduced which is intended to stamp out the use of EBTS by companies seeking to avoid tax payments. 2011: Craig Whyte buys Rangers from Murray, right, for £1. 2012: January 18 - A three-day First Tier Tax tribunal closes in Edinburgh, following earlier hearings to determine whether Rangers are guilty of tax evasion. February 14 - Rangers enter administration over a separate tax debt. March 2 - The Scottish Football Association confirms it will investigate claims made by former Rangers director Hugh Adam that payments made to players were not disclosed to the governing body. March 5 - The Scottish Premier League instigates an investigation into the alleged non- disclosure of payments made to players by Rangers, which prompts the SFA to drop its case. May 23 - A BBC documentary claims 63 Rangers players and 24 staff members received EBT payments and says 53 of them were provided with “side letters’’ detailing the structure of payments. May 31 - Rangers administrators Duff and Phelps provide files requested by the SPL for its probe. June 14 - Rangers are consigned to liquidation after HMRC rejects a Company Voluntary