Rangers F.C. should not be singled out as the only football club who has utilised Employee Benefit Trusts (E.B.T's), Employer-financed Retirement Benefit Schemes (EFRBS's) or similair schemes. Rangers F.C. is not only a business, it is a national institution, playing competitively in the national sport. If HMRC continues it's pursuit, the real risk of administration and liquidation of this Great British institution is possible and therefore the whole of british football is at risk.

HMRC should grant the same leniency to Rangers F.C. as was shown to big businesses such as Vodafone who recently avoided paying an estimated £9 billion of tax.