Rangers have confirmed that the Scottish Premier League club is under investigation by Her Majesty's Revenue and Customs (HMRC) over a tax issue.
BBC Scotland has learned that the investigation relates to payments made into offshore accounts.
The club is still up for sale with estimated debts of about £30m.
BBC Scotland has also learned that the investigation does not signal an end for the proposed takeover by businessman Andrew Ellis.
"There is an ongoing query raised by HMRC which is part of a pending court case," the club said in a statement.
"On the basis of expert tax advice provided to Rangers, the club is robustly defending the matters raised.
It is not a new problem. It has been there for a long time, so this just hasn't come up
"It would, therefore, be inappropriate to comment further at this stage."
BBC Scotland has learned that the investigation relates to payments made into offshore accounts.
The club is still up for sale with estimated debts of about £30m.
BBC Scotland has also learned that the investigation does not signal an end for the proposed takeover by businessman Andrew Ellis.
"There is an ongoing query raised by HMRC which is part of a pending court case," the club said in a statement.
"On the basis of expert tax advice provided to Rangers, the club is robustly defending the matters raised.
It is not a new problem. It has been there for a long time, so this just hasn't come up
"It would, therefore, be inappropriate to comment further at this stage."
