Hearings over Rangers FC’s disputed £49m tax and penalties bill resumed this week.

The case recalled at the first tier tax tribunal in Edinburgh on Monday and is scheduled to conclude on Wednesday.

A decision in the case, evidence for which is held in private, is not expected immediately this week, with the judgment expected between a month to six weeks from the final hearing.

HM Revenue and Customs claims Rangers owe £35m in back taxes, as well as £14m in penalties, over their use of an Employee Benefit Trust to pay players between 2001 and 2010.

If Rangers lose their appeal against the bill, they will be forced to pay HMRC immediately. Owner Craig Whyte previously admitted in a newspaper interview the club could go into administration if it loses the case.

However, in his first TV interview, Mr Whyte told STV News that the club was "actively doing all we can to avoid" administration.

HMRC has ring-fenced £2.8m of Rangers assets in a separate tax bill dispute.