2001: Rangers begin making payments through an Employee Benefit Trust (EBT), which was set up by major shareholder Murray International Holdings (MIH).
2006: The club's annual report reveals a £9.2million ''contribution to employee trusts'', the high point of the payments. The sum was included in staff costs of £28million.
2010: April 27 - Rangers confirm they are under investigation by Her Majesty's Revenue and Customs (HMRC) over payments to players from 2001. Rangers say they will ''robustly'' defend the case, which becomes known as the "big tax case".
December - EBTs are outlawed under new legislation.
2012: January 18 - A three-day First Tier Tax tribunal closes in Edinburgh, following earlier hearings to determine whether Rangers are guilty of tax evasion.
February 14: Rangers enter administration.
March 2 - The Scottish Football Association confirms it will investigate claims made by former Rangers director Hugh Adam that payments made to players were not disclosed to the governing body.
March 5 - The Scottish Premier League instigates an investigation into the alleged non-disclosure of payments made to players by Rangers, which prompts the SFA to drop its case.
May 23 - A BBC documentary claims 63 Rangers players and 24 staff members received EBT payments and says 53 of them were provided with ''side letters'' detailing the structure of payments.
May 31 - Rangers' administrators Duff and Phelps provide files requested by the SPL for its probe.
June 14 - Oldco Rangers are consigned to liquidation after HMRC rejects a Company Voluntary Arrangement proposal. Charles Green's Sevco Scotland company buys the club's assets and business, then begins the process of relaunching the club as a new company.
August 2 - The SPL appoints an independent commission to probe the contentious payments.
August 6 - Murray denies cheating took place during his stewardship.
November 20 - Oldco Rangers win the first-tier tax tribunal case in principle.
2013: January 29 - The SPL commission begins hearing evidence.
February 28 - Rangers are handed a fine of £250,000 for breaching rules over disclosing payments, but the club avoid being stripped of titles after the commission finds they obtained no sporting advantage.
2014: July 9 - HMRC's appeal to the Upper Tier tribunal is largely dismissed.
2015: November 4 - HMRC wins its second appeal in the Court of Session. Three judges rule that the payments were earnings subject to tax.
Source: PA-WIRE
