Here is a timeline covering the period at Rangers which was investigated by the independent commission.

2000: Rangers begin making payments through an Employee Benefit Trust (EBT), which was set up by major shareholder Murray International Holdings (MIH).

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.

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.

December - EBTs are outlawed under new legislation.

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.

March 2 - The Scottish Football Association confirm they will investigate claims made by former Rangers director Hugh Adam that payments made to players were not disclosed to the governing body.

March 5 - The Scottish Premier League confirm that their board have instigated an investigation into the alleged non-disclosure of payments made to players by Rangers, which prompts the SFA to drop their case.

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.

May 31 - Rangers' administrators Duff and Phelps provide files requested by the SPL in their investigation into undisclosed payments.

June 14 - Oldco Rangers are formally consigned to liquidation after HMRC reject a Company Voluntary Arrangement proposal. Charles Green's Sevco Scotland company buy the club's assets and business and begin the process of relaunching the club as a new company.

August 2 - The SPL appoints an independent commission to probe the contentious payments.

August 6 - Murray denies cheating took place during his stewardship.

September 10 - Newco Rangers announce they will refuse to attend a scheduled hearing of the SPL-appointed commission.

November 20 - Oldco Rangers win their appeal in principle against a tax bill - the so-called 'big tax case' - for use of EBTs.

2013: January 29 - The commission begins hearing evidence with oldco Rangers sending legal representation.

January 31 - The concludes its hearing into allegations of undisclosed payments with a written decision to come.

February 28 - Oldco Rangers are handed a fine of £250,000 for breaching rules over disclosing payments but the club avoids being stripped of titles after the commission finds they obtained no sporting advantage.