Her Majesty's Revenue and Customs (HMRC) has announced it will appeal the outcome of 'the big tax case' involving Rangers.
HMRC is contesting the outcome of a tribunal which saw oldco Rangers win an appeal in principle against a bill over the use of Employment Benefit Trusts (EBTs) from 2001 to 2010.
The tribunal stated that the "controversial monies received by the employees were not paid to them as their absolute entitlement".
A spokesman for HMRC said: "HMRC will seek permission to appeal the tribunal decision."
Rangers argued that the payments, thought to be close to £49 million, were loans rather than wages and not subject to tax.
The oldco was consigned to liquidation in June after it failed to exit administration via a company voluntary arrangement.
On Monday, Rangers were drawn to play SPL opposition for the first time since their liquidation, after they were paired with Dundee United in the Scottish Cup.
However, Gers have announced they intend not to accept their ticket allocation for February's game, with chief executive Charles Green backed supporters' plans.
In a statement, Green said: "This is a unanimous decision by the board, senior management and staff at Ibrox.
"Everyone at this club is dismayed at the actions of certain SPL clubs, which were actively engaged in trying to harm Rangers when we were in a perilous situation and we are acutely aware of their attitude to us.
"Feelings remain very raw and it should be no surprise that we as a club feel this way. It is unsurprising too that there has been a reaction from our supporters to this particular fixture.
"The last thing we as a club want to do is to compromise security arrangements for any match. I therefore appeal to all fans not to travel to this match and to Dundee United not to sell tickets to Rangers supporters."
Rangers' announcement brings into question whether they will be entitled to share in the revenue generated by the fixture.
A Scottish Football Association spokesperson said: "The matter will be discussed at the SFA board meeting on Thursday."
Information from the Press Association was used in this report