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Rangers, a football club in Scotland, entered financial difficulties during the late 2000s. The club, trading as The Rangers Football Club PLC, entered administration in February 2012. It owed substantial amounts to Her Majesty's Revenue and Customs, who subsequently refused to allow Rangers to exit administration via a Company Voluntary Arrangement (CVA). The Rangers Football Club PLC entered liquidation on 31 October 2012. The refusal of the CVA forced the administrators to sell the business and assets of Rangers to a new company, operated by Charles Green. The other member clubs of the Scottish Premier League refused to allow the new company to adopt the league membership of the old company. Green then successfully applied for membership of the Scottish Football League. After obtaining the Scottish Football Association membership of the old company, Rangers (now trading as The Rangers Football Club Ltd) entered the Third Division (the fourth tier of the Scottish football league system) in time for the 2012–13 season. ==Background== During the 1990s and 2000s, Rangers regularly posted financial losses. By 2009, Rangers owed between £25 million and £30 million to the Lloyds Banking Group. Team manager Walter Smith claimed in October 2009 that Lloyds were effectively running the club.〔 Although the amount due to Lloyds was reduced to £18 million by April 2011, Rangers were in dispute with Her Majesty's Revenue and Customs (HMRC) regarding the use of an employee benefit trust fund (EBT) between 2001 and 2010.〔(【引用サイトリンク】title=Q&A: EBT schemes explained )〕 A bill potentially running up to £49 million, including interest and penalties, was assessed in 2010. Rangers argued that their EBT scheme was a legal method of tax avoidance. The scale of the potential liability led chairman Alistair Johnston to admit in 2011 that the club could go out of business.〔 On 6 May 2011, it was confirmed that David Murray had sold his controlling interest in the club (85.3 percent) to Wavetower Limited, ultimately owned by Craig Whyte, for £1. Whyte pledged to pay off the bank debt and invest money in the squad and stadium. To enable the purchase and to pay off the debt to Lloyds, Whyte borrowed £26.7 million against future season ticket sales from Ticketus. This agreement with Ticketus was reached before the sale of the club had been completed.〔 Whyte failed to disclose that he had been previously banned as a company director for seven years.〔 He began defamation proceedings against the BBC in February 2012 regarding two documentaries that had been broadcast about Whyte and his purchase of Rangers. A subsequent investigation by the Scottish Football Association found that Whyte was not a fit and proper person to run a football club. After the club entered administration, it was revealed by the administrators that there was no evidence of investment from Whyte into the club.〔 David Murray later stated that he deeply regretted selling the club to Whyte, claiming that he had been "duped" and if the information had been available to him at the time he would not have done the deal.〔 On 25 June 2012, the Crown Office asked Strathclyde Police to investigate the purchase of Rangers and the club's subsequent financial management. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Administration and liquidation of The Rangers Football Club Plc」の詳細全文を読む スポンサード リンク
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