The old Rangers Football Club owes the taxman up to £94.5m, its administrators have revealed.
In its final report to creditors, Duff and Phelps said HM Revenue and Customs was owed £18.3m, mainly in unpaid PAYE and national insurance contributions, from the period after Craig Whyte's takeover in May 2011.
The soon-to-be-liquidated club had also admitted liability for a £3.1m discounted option scheme relating to payments to players Ronald de Boer and Tore Andre Flo from 1999 to 2003.
One issue yet to be resolved is an SPL-appointed commission hearing, set for next month, into alleged undisclosed payments made by Rangers to players in relation to the use of Employee Benefit Trusts from 2000 to 2011.
The sum owed as a result of the Employee Benefit Trust case has been estimated at £73m for purposes of completing the formalities needed before liquidators assume control of the company, now named RFC2012.