In the wake of Manchester City's unprecedented guilty verdict, the scramble to source similar situations to help shed light on what could come next continues. But finding a direct comparison has been a struggle because of that very word: unprecedented. Some have attempted to draw parallels with the demise of Rangers in 2012 as an ominous, dark cloud of uncertainty hangs over the Premier League leaders.
From sanctions and stripped titles to starting from scratch, BBC Scotland explains how potential consequences for City compare with the financial collapse of the Ibrox club and which led to a giant of the British game being dumped at the bottom of the Scottish football ladder. Clubs fear political interference in Man City appeal Rangers boss McInnes 'not a fan' of extended break What Guardiola said about Man City charges It's a long story that, at this stage, doesn't really compare a whole lot to City's. Rangers' case ultimately became an insolvency event after the club racked up huge tax liabilities.
The Employee Benefit Trust (EBT) scheme was a major part of that. Under former owner Sir David Murray, Rangers paid money into EBTs for employees - including players, managers and directors - for about a decade at the turn of the millennium. In total, more than £47m came out of the trusts to more than 80 individuals.
HM Revenue and Customs (HMRC) argued the payments should have been taxed as earnings and therefore that Rangers owed substantial sums. After lengthy court and tribunal proceedings, the Supreme Court definitively ruled in favour of HMRC in its fight with Rangers over the use of EBTs. That came five years after the old company's liquidation.
City, meanwhile, have been found to have arranged "sham contracts" with a number of commercial partners as part of a scheme to disguise more than £830m of funding, according to the Premier League. The Manchester club have been found guilty of all charges related to serious breaches of the league's financial rules between the 2009-10 and 2017-18 seasons. City have appealed against the verdict and deny any wrongdoing.
With the threat of serious sanctions hanging over City, we wait to find out what comes next. In Rangers' case, entering administration in February of the 2011-12 season meant a 10-point deduction was triggered. They finished the campaign in second, 20 points behind champions Celtic.
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