7 avr. 2005 - A letter dated this date from Ian MacMillan at
Rangers to HMRC indicates that after conducting
an investigation, no side letter exists. This is false.
The side-letter is attached. This would later form
HMRC's proof of deliberate or fraudulent
behaviour to withhold taxes that allowed them
to go back more than the normal 6 years as
explained in their letter of 20 May 2011