Timeline: Rangers ‘Big Tax Case’

Picture: John Devlin

Picture: John Devlin

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2011: Sir David Murray sells Rangers to Craig Whyte for £1. The former’s company, Murray International Holdings (MIH), was already defending the claim against HMRC at this time.

February 2012: With Whyte in charge, Rangers were placed in administration in February as cash ran out amid claims of unpaid tax bills. This was not related to the “Big Tax Case”.

June 2012: The former Rangers corporate entity, known as the “oldco”, is liquidated. A consortium led by businessman Charles Green buys the club’s assests and Rangers kick-off the 2012/13 season in the Third Division.

November 2012: A first tier tax tribunal ruled that Rangers use of EBTs under the Sir David Murray regime was legal.

February 2013: HMRC lodged an appeal against the first tier tax tribunal decision

July 2014: Lord Doherty, upper tier tax tribunal judge, dismissed the appeal but referred several issues back to the original panel.

July 2015: HMRC launch new appeal

November 2015: A third HMRC appeal is upheld by judges at the Court of Session in Edinburgh.

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