Rangers hit with points penalty

Rangers appointed their preferred administrators, Duff and Phelps, after HMRC lodged their own petition at the Court of Session to put them into administration, 24 hours after the club filed notice of their intention.

The SPL later confirmed Rangers had been hit with the automatic points deduction, which leaves them 14 points behind leaders Celtic and nine above third-placed Motherwell.

Duff and Phelps said in a statement: "The appointment follows a petition for administration presented to the Court of Session in Edinburgh today by HMRC following the non-payment of circa £9m PAYE and VAT following the takeover of the club in May 2011."

Rangers owner Craig Whyte argued on Monday there was no reasonable alternative to administration unless an agreement could be reached with HMRC, due to a combination of the club's ongoing financial situation and the impending result of the first tier tax tribunal.

Whyte stressed the importance of the so-called 'big tax case', which he claims could cost the club £75million, and Rangers said a final decision would be taken in 10 working days.

But it emerged in court on Tuesday that Rangers had lodged their intention on Monday moments before HMRC attempted to put them into administration.

And it was later confirmed that HMRC's action had nothing to do with the dispute surrounding payments made to employee benefit trusts from 2001 to 2010, which was heard at a tribunal last month, but on unpaid bills from Whyte's tenure.

An HMRC statement on Tuesday read: "We can't discuss specific cases for legal reasons but tax that has been deducted at source from the wages of players and support staff such as ground keepers and physios, must be paid over to HMRC.

"Any business that fails to meet that basic legal requirement puts the survival of the business at risk."