RANGERS TAX LIABILITIES

That this House notes that the owners of the club now playing in the Scottish Third Division called Rangers claim that it is the same club with the same history as the liquidated club also known as Rangers; further notes that 14 million in VAT and PAYE was withheld in the run-up to administration by the previous Rangers; further notes that the club is now cash-rich through a share issue which raised in excess of 20 million; condemns the use of insolvency laws to avoid paying tax owed; and calls on the Government to take steps to reclaim the outstanding monies from Rangers and to bring forward legislative proposals to prevent clubs and companies sidestepping their liabilities through liquidation and then carrying on trading with effectively the same name and in exactly the same business.