Permission given for Rangers tax appeal
The taxman has been granted permission for another appeal against a ruling in the Rangers tax case.
HM Revenue and Customs (HMRC) suffered defeat last month when a judge largely upheld a ruling that reduced an historic tax liability relating to 'oldco' Rangers.
But the case will now go to another court.
The initial ruling decreed that a £46.2m tax demand on Sir David Murray's Murray International Holdings company, most of which related to its tenure of Rangers, be substantially reduced as most of the payments could be construed as loans.
The disputed payments, made from 2001 to 2010, had left Rangers facing a tax bill that undermined Murray's final years as Rangers owner.
The club went into liquidation in June 2012, a year after Murray sold his majority share to Craig Whyte. Whyte's tenure ended with the club unable to pay separate tax debts totalling £21 million.
The ongoing legal battle does not affect the current Rangers regime.