1999: Rangers open a discounted option scheme (DOS) specifically for payments to Tore Andre Flo and Ronald de Boer.
2001: Rangers begin making payments through an Employee Benefit Trust (EBT), which was set up by Murray International Holdings (MIH).
2002: Sir David Murray quits as Rangers chairman but continues as owner.
2003: Rangers close the DOS scheme.
2004: Murray returns as chairman after MIH heavily underwrote a £57million share issue after the club's debts hit £74million.
2006: The club's annual report reveals a £9.2million "contribution to employee trusts", the high point of the payments. The sum was included in staff costs of £28million.
2009: Murray announces he is to step down as Rangers chairman. Alastair Johnston is named as his successor.
2010: April 27 - Rangers confirm they are under investigation by Her Majesty's Revenue and Customs (HMRC) over offshore payments to players from 2001. Rangers say they will "robustly" defend the case on the basis of expert tax advice.
May 16 - Rangers refuse to comment on reports that the final bill could hit £50million.
December - EBTs are outlawed under new legislation.
2011: April 1 - Rangers announce a £2.8million tax liability over an issue relating to 1999-2003 (the DOS). Johnston admits the big tax case could leave Rangers with a bill they cannot afford to pay.
May 6 - Craig Whyte announces his acquisition of MIH's 85.3% shareholding in Rangers for £1.
May 9 - Whyte claims he is confident of winning the big tax case, saying: "At this moment in time, there is no liability to HMRC."
2012: January 18 - A three-day first tier tax tribunal closes in Edinburgh, following earlier hearings to determine whether Rangers are guilty of tax evasion through EBTs.
February 5 - Whyte warns the club could face "the toughest few weeks" in its history as he awaits the tribunal's verdict.
February 13 - Whyte says the club's final tax bill could amount to £75million after Rangers lodge their intention to go into administration at the Court of Session in Edinburgh.
February 14 - Rangers appoint administrators Duff and Phelps, who reveal HMRC lodged a petition to force administration over the non-payment of about £9million in PAYE and VAT since Whyte's takeover.
March 2 - The Scottish Football Association (SFA) confirm they will investigate claims made by former Rangers director Hugh Adam that EBT payments made to players were not disclosed to the governing body.
March 5 - The Scottish Premier League instigate an investigation into the alleged non-disclosure of payments made to players by Rangers, which prompts the SFA to drop their case.
March 18 - SFA president Campbell Ogilvie reveals he received £95,000 in EBT payments while a Rangers director.
May 23 - A BBC documentary team claims 63 Rangers players and 24 staff members received EBT payments and says 53 of them were provided with "side letters" detailing the structure of payments. Some of the details were previously revealed by an insider on the "Rangers Tax Case" website, which wins the Orwell Prize for blogging on the same night.
May 31 - Rangers' administrators provide files requested by the SPL in their investigation into undisclosed payments.
June 12 - HMRC announce they will reject a Company Voluntary Arrangement offer that would allow Rangers to exit administration and will instead force the club into liquidation.
June 14 - Charles Green completes a £5.5million purchase of Rangers' assets and business, and creates a new company.
August 6 - Murray denies cheating took place during his stewardship after the SPL appoint an independent commission to investigate payments.
September 10 - The new Rangers company refuse to co-operate with the SPL inquiry.
September 12 - The SPL-appointed commission sets a start date of November 13 for a hearing regarding alleged undisclosed payments by the old Rangers company.
November 13 - The SPL hearing is postponed due to illness with no new date set.
November 20 - The tax tribunal allows Rangers' appeal in principle on a majority verdict and rules that HMRC's assessment should be "substantially reduced". MIH welcome the findings, which they say "leaves minimal tax liability and overwhelmingly supports the views collectively and consistently held by our advisers, legal counsel and MIH itself".