SPFL board confirm meeting over Rangers 'big tax case' verdict

The Scottish Professional Football League board has been given a 'factual update' following HMRC's successful appeal against oldco Rangers' use of Employment Benefit Trusts.

League chiefs were not due to meet until later this month but on Friday held an emergency conference call to discuss the fall-out from the latest twist in the long-running Ibrox saga.

Opposition fans have demanded the club be stripped of titles and trophies won between 2001 and 2009 after three Court of Session judges ruled the oldco, which was consigned to liquidation in the summer of 2012, failed to pay millions of pounds in tax through the controversial EBTs scheme.

In a brief statement, a spokesman for the governing body said: "The SPFL can confirm that its board held a short conference call this afternoon to allow for a factual update on the recent decision of the Inner House of the Court of Session."

Two years ago, the Scottish Premier League, the SPFL's forerunner, asked Lord Nimmo Smith to investigate the use of EBTs by Rangers and whether they breached league rules.

He ruled the use of side letters to players and staff detailing the EBT payments did break league regulations and fined the oldco £250,000 as well as ordering it to pay £150,000 in costs. The Ibrox newco are challenging attempts to force it to pay the fine.

However, at the time of Lord Nimmo Smith's ruling, EBT payments were not considered to have been taxable earnings, a matter which led the law lord to rule that Rangers had not received a sporting advantage by making the tax-free payments.

Now that the Court of Session has ruled that the payments should have been taxed, the eight-man SPFL board is under pressure to look again at Lord Nimmo Smith's report.