Timeline: Rangers Tax Case
1999: Rangers open a discounted option scheme (DOS) specifically for payments to Tore Andre Flo and Ronald de Boer.
2001: Rangers begin making payments through an Employee Benefit Trust (EBT), which was set up by Murray International Holdings (MIH).
2002: Sir David Murray quits as Rangers chairman but continues as owner.
2003: Rangers close the DOS scheme.
2004: Murray returns as chairman after MIH heavily underwrote a £57m share issue after the club's debts hit £74m.
2006: The club's annual report reveals a £9.2m "contribution to employee trusts", the high point of the payments. The sum was included in staff costs of £28m.
2009: Murray announces he is to step down as Rangers chairman. Alastair Johnston is named as his successor.
2010: 27 April - Rangers confirm they are under investigation by Her Majesty's Revenue and Customs (HMRC) over offshore payments to players from 2001. Rangers say they will "robustly" defend the case on the basis of expert tax advice.
2010: 16 May - Rangers refuse to comment on reports that the final bill could hit £50m.
December - EBTs are outlawed under new legislation.
2011: 1 April - Rangers announce a £2.8m tax liability over an issue relating to 1999-2003 (the DOS). Johnston admits the big tax case could leave Rangers with a bill they cannot afford to pay.
2011: 6 May - Craig Whyte announces his acquisition of MIH's 85.3% shareholding in Rangers for £1.
2011: 9 May - Whyte claims he is confident of winning the big tax case, saying: "At this moment in time, there is no liability to HMRC."
2012: 18 January - A three-day first tier tax tribunal closes in Edinburgh, following earlier hearings to determine whether Rangers are guilty of tax evasion through EBTs.
14 February - Rangers appoint administrators Duff and Phelps, who reveal HMRC lodged a petition to force administration over the non-payment of about £9m in PAYE and VAT since Whyte's takeover. This does not relate to the big tax case.
23 May - A BBC documentary team 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. Some of the details were previously revealed by an insider on the "Rangers Tax Case" website, which wins the Orwell Prize for blogging on the same night.
31 May - Rangers' administrators provide files requested by the SPL in their investigation into undisclosed payments.
12 June - HMRC announce they will reject a Company Voluntary Arrangement offer that would allow Rangers to exit administration and will instead force the club into liquidation.
14 June - Charles Green completes a £5.5m purchase of Rangers' assets and business, and creates a new company. The club will play in the Scottish Third Division.
20 November - The tax tribunal allows Rangers' appeal in principle on a majority verdict and rules that HMRC's assessment should be "substantially reduced".