Category Archives: Judicial Review

To Keep Rangers Afloat, Can Duff & Phelps Seek Judicial Review of HMRC’s Rejection of the CVA?

Mark Twain once said “Rumours of my death have been greatly exaggerated.”

Today’s newspapers in Scotland have pronounced the last rites over Rangers Football Club. However, I suggest in this piece that the Death Certificate could have been signed prematurely, and that there remains an option, by taking on HMRC in court, which might give Duff & Phelps and Mr Green enough “oxygen” to keep Rangers alive into next season and potentially an increased offer to creditors.

The answer to the question at the top of the page is “yes”, in that an administrative decision, as this is, and carried out by a public authority, can generally be subject to consideration and review by the Court. In reality, there are various reasons why, even if it did not succeed, it could still work to the advantage of Rangers and of Mr Green.

I thought about it when reading Mr Green’s thoughts from yesterday as detailed on the official Rangers website. I have added emphases to the relevant parts of the edited article.


CHARLES GREEN admits HMRC’s decision to reject his consortium’s CVA proposal left him speechless and has accused them of giving Rangers fans false hope it would go through. Continue reading



Filed under Administration, Charles Green, Judicial Review, Rangers