Interesting to note that there is also evidence that Celtic used an EBT which they did not declare to the SPL to aid in the payment of Juninho when he was with the club - granted, the amount is paltry by comparison to Rangers but nonetheless, they're clearly not alone in using the system and failing to declare:
Quote:
Celtic confirmed that it established one EBT scheme in April 2005, which BBC Scotland understands was for the benefit of the Brazilian midfielder Juninho Paulista. The scheme was worth £765,000 but the club did not declare the trust payment to the Scottish Football Association or the Scottish Premier League.