LIQUIDATORS of Rangers FC has written to the club’s creditors to advise that the Supreme Court will hear their appeal in the co-called Big Tax Case on 15 and 16 March 2017, CQN understands.
After initially winning the Big Tax Case on a 2 to 1 split decision Rangers (in liquidation) suffered a reverse at the Court of Session Appeal when Lord Carloway and his fellow judges overruled the initial decision in favour of a ‘Common Sense’ approach to the controversial EBT tax scheme and the way it was administered at Rangers Football Club.
RFC 2012 PLC (formerly The Rangers Football Club PLC) was placed into Liquidation on 31 October 2012. Rangers Football Club went into administration in February 2012 and after a CVA, proposed to creditors by Administrators Duff and Phelps, was rejected, Rangers had no other option but to go into liquidation. 
Malcolm Cohen and James Stephen of BDO LLP were appointed Joint Liquidators.
Their decision to take the Big Tax Case to the Supreme Court was regarded as controversial but many observers commented that HMRC would not be too unhappy about getting a once and for all final ruling in the highest court in the land.
Many other companies and individuals involved with these companies, will be watching very carefully for the decision expected shortly after the March hearing. These will include the former players and staff of Rangers Football Club and the former SFA President Campbell Ogilvie, who received a £95,000 EBT payment from Rangers.
There will also be widespread implications for Scottish Football with the Lord Nimmo Smith decision certain to be challenged, and Celtic FC sure to have something to say, should the Supreme Court back the decision reached in the Court of Session at Appeal.
Inevitably there will be strong and sustained calls for titles to be stripped from Rangers FC.
And not even their friends in high places in Scottish football will be able to stop that momentum.
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