Rangers Football Club ended up owing nearly £95m to HMRC, the club's administrators have announced.
The hefty bill of unpaid tax and penalties was revealed by Duff & Phelps in their final report to creditors of the beleaguered Scottish club
Creditors have until 12 October to vote on the contents of the report, including a resolution approving the fees for the administrators of just over £3.1m.
The club, relegated to the third tier of Scottish football following revelations of a non-payment of tax of £14m by the old Rangers FC, was sold to a consortium headed up by Charles Green and a new Rangers was formed.
In the creditors report, Duff & Phelps said: 'The joint administrators have continued to review the claims made by HMRC in the administration. The claims are largely made up of determinations issued by HMRC in accordance with Regulation 80, penalties and outstanding PAYE/NIC.
'The joint administrators have adjudicated on these claims and confirmed to HMRC that for voting purposes, their claim will be admitted for voting purposes at £94,426,217.22. The majority of that figure relates to the old club's use of Employee Benefit Trusts (EBTs), on which HMRC claimed unpaid tax and penalties in excess of £49m.'