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Bankruptcy of Andrew Thornhill QC

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Andrew Thornhill QC, who represented BDO at the Supreme Court in the Rangers Tax Case was made bankrupt at the start of the month.

The 73-year-old has represented various parties from Ibrox down the years and eventually got the old club to admit their guilt in the Wee Tax Case which involved the payments made to Tore Andre Flo and Ronald de Boer.

Despite concealing payments that generated £2.8m in unpaid tax no footballing sanctions were ever applied by the SFA or SPL.

A bankruptcy order was given on Thornhill on March 8 but it doesn’t prevent the QC from practising.

At the Supreme Court BDO were making a final appeal against the EBT scheme which kept Rangers (IL) competitive for over a decade by recruiting players that they couldn’t afford.

While EBTs are legal they can’t form part of an employment contract with side letters giving the game away.

At last week’s hearing the Court heard in detail about the EBT payments made to former chief executive Martin Bain and Neil McCann.

Apart from David Murray andhis £6m windfall former skipper Barry Ferguson benefited most from the payments, collecting £2.5m which could now be liable for income tax, national insurance, interest and penalty payments.

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