OLDCO Rangers owes HM Revenue & Customs (HMRC) more than £94 million in unpaid taxes, according to its administrators.

The figure was revealed in Duff & Phelps's final report to creditors, which also shows the administrators are seeking more than £3.1 million in fees.

The document reveals that HMRC's claim against the club totals £94,426,217 –£73m for the "big" tax case, £3m for the "wee" tax case and £18m for unpaid PAYE and national insurance from former owner Craig Whyte's time at the club.

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The "big" case relates to Rangers' use of employee benefit trusts to pay players and directors from 2001 to 2010. A decision on that case is expected later this month.

The "wee" case involves another tax avoidance scheme – known as discounted options – for former players Tore Andre Flo and Ronald De Boer between 2000-01 and 2002-03.

Duff & Phelps say they have drawn up the figures for "voting purposes" and creditors have until October 12 to vote on the report.

When the administration period ends, the old Rangers FC will be placed in the hands of liquidators BDO.

Ticketus also continue to seek £26,711,857, but Duff & Phelps say evidence suggests that the claim is unenforceable.

The old Rangers FC was forced into administration by HMRC on February 14 over non-payment of tax.