BDO are looking to take a final appeal to the Supreme Court and have applied to the Court of Session to be granted leave. The hearing will take place on February 24.
If the application is denied they can still take the appeal directly to the Supreme Court, but under current legislation they must asked permission from the court first.
In November, three judges at the Court of Session at Edinburgh ruled that Rangers broke tax rules when they used Employee Benefit Trusts (EBTs) to supplement the wages of players and managers from 2001 and 2010 using what they argued were loans.
BDO have chosen to appeal having been granted a month to challenge November’s decision.
The verdict sparked a debate around Scottish football whether the Ibrox club should be stripped of titles won during the period of time where EBTs were used.
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