[St Charles Owl]

So other teams did use them in some form? Seems to me that the key difference here is the scale to which Rangers used EBTs but maybe more pertinently the fact that when their legality was questioned, unlike Arsenal and Celtic, Rangers were in no position to be able to settle up due to the financial state and therefore the HMRC had to come calling to get their money. I assume this is one of the many financial issues that led to them going bust when it was clear they couldn't pay the tax they owed.