[edgie]

As far as HMRC are concerned the Rangers EBTs are evasion hence the 100% fine on top of the due tax and interest
rangers where found guilty by the HMRC on 2 occasions the DOS and now the EBTs

Craig Whyte as the chairman of RFC ltd was found guilty by the insolvency service and punished to the maximum by them for among others of
•causing RFC to fail to comply with its tax obligations

so evasion proved
wrap it up how you wish Rangers have been found guilty of evasion by the government on 3 separate occasions
and the chairman is under criminal charges for one of them

Just to point out not all tax evasion ends up in criminal prosecution as its suites HMRC to take the easier way of a none criminal case