# Rangers 2012 Case and Man City's Uncertain Future

> Rangers' 2012 financial collapse mirrors potential Manchester City sanctions.
- Title: Rangers 2012 Case and Man City's Uncertain Future · BBC Sport
- Summary: Rangers' 2012 financial collapse mirrors potential Manchester City sanctions. Manchester City faces similar consequences to Rangers after 2012 financial…
- Keywords: rangers, man city, premier league, scottish football league, financial collapse, insolvency, ebt scheme, tax liabilities, premier league sanctions, sports, 2012, Case
- Source: BBC Sport — https://bbc.co.uk/sport/football/articles/cx240n2p57y5o
- Published: 2026-10-09T10:04:35.67+00:00
- Read time: 1 min
- Topics: rangers, man city, premier league, scottish football league, financial collapse, insolvency, ebt scheme, tax liabilities, premier league sanctions, sports
## Rangers' 2012 financial collapse
Rangers were placed in the fourth tier of Scottish football in 2012 after a financial collapse.
## Employee Benefit Trust scheme
Rangers paid over £47m into Employee Benefit Trusts for more than 80 individuals.
## HMRC tax dispute
HMRC argued Rangers' payments should have been taxed as earnings, leading to a £47m debt.
## Supreme Court ruling
Supreme Court ruled in favor of HMRC after five years of court proceedings.
## Manchester City's charges
Manchester City found guilty of arranging 'sham contracts' to disguise over £830m in funding.
## City's appeal
City have appealed against the verdict and deny any wrongdoing in the financial breaches.
## Rangers' demotion process
Rangers entered administration in February 2012 and were placed in the fourth tier of Scottish football.
## Rangers' league journey
Rangers played in the fourth tier for several seasons before returning to the top flight.
## Rangers' financial impact
Rangers lost key players without recouping funds, leading to significant financial strain.
## Manchester City's potential demotion
Manchester City could face expulsion from the Premier League and re-entry into the EFL.
## Rangers' player retention
Rangers' players stayed with the club despite financial struggles, unlike City's situation.
## Rangers' 2012 legacy
Rangers' 2012 financial collapse remains a cautionary tale for clubs facing similar issues.
## Key takeaway

Manchester City faces similar consequences to Rangers after 2012 financial collapse.