Darrell king has mentioned that the players who took part in these ebt's had a letter indemnifying them from any liability of the ebt's. Now depending on what the findings are from this tax case those letter's could be null and void. If rangers are found to have deliberatly partaken in tax evasion then those letters indemnfying the players would be useless as you cant be absolved from an illegal action. Therefore HMRC would be able to go after the players for the debt and rangers would probably be hit with a fine for there part in it.