And believe me, HMRC will find a way to appeal. They need the win to act as a precedent for what they want to do in the EPL, where the BIG money is to be made.

This goes one of 3 ways

Rangers win, HMRC appeals - we go on for years.

HMRC win, Rangers are completely bust, HMRC get zip.

HMRC win, Rangers come to a repayment plan over the next 5 years, funded by new owner(s). HMRC get some if not all of the money owed.

If anybody wants to appeal it's up to the judges whether to allow it, on a point of law only.

Blue - the whole feckin thing is over a point of law - whether SDM broke it with his use of EBTs

If HMRC lose, they will find a route to appeal.

And it was Whyte who said that thing about "appeal, appeal, appeal".

HMRC have previous for not accepting tribunal decisions when they go against them, and as I said, the cash amount they may or may not receive is less important to them than having a win in law so that they have a stronger hand when they venture into the EPL.

They are not going away from this EBT thing - they can see a monster amount of cash to be made, and some serious hammering of errant businesses. Football clubs just happen to be the most high profile.

They might try to appeal, I don't know.

If they do try they might not be allowed.

I remember them not appealing a particular decision they lost against Pompey (can't remember exactly what it was).

So, we'll see what happens.