nov 20, 2012 - The First-tier Tribunal verdict in relation to Rangers' use of EBTs was announced on 20 November 2012, with Rangers winning the appeal on a majority verdict. There is a significant dissenting opinion expressed by Dr Heidi Poon. Outside of the decision Rangers admitted the illegal use of EBT's to provide disguised remuneration to five players on top of those on which the DOS findings had already established were disguised remuneration - Nacho Novo, Dado Prso, Julien Rodriguez and Thomas Buffel (Timeline)