[St Charles Owl]

I'll play devil's advocate on this, more as education for me than any real argument!!!

At the time Rangers were using EBTs to sign players they could not normally afford, isn't it true that EBTs were not illegal?? I know there has been some debate about the grey area of tax law that they came under, but weren't they outlawed at a later date?? Looking beyond football and just talking tax laws and loop holes in general, isn't this just another tax loop hole that was subsequently closed after its use came to light?? And surely back in the football world, Rangers can't be the only team in Britain who employed this method to get the players they wanted??