HMRC are yet to receive a penny from the £72million said to be owed by the liquidated company that used to own Rangers.
The news, reported in The Herald, comes six months after the taxman won a landmark victory regarding the use of Employee Benefit Trusts as a means of paying staff in a tax avoidance scheme.
BDO, the liquidators of the former Rangers company, usually referred to as Oldco Rangers, have agreed to pay less than 4p in the pound to unsecured creditors and have given out £1.3million so far.
However, HMRC have yet to receive anything owed since the Supreme Court found in favour of them in July 2017.
BDO will enter into discussions with HMRC over the amount they are claiming for, believing that almost half of the £72million total includes penalties and interest.