GLASGOW, SCOTLAND – FEBRUARY 14: Fans raise a banner on the gates of Ibrox Stadium on February 14, 2012 in Glasgow, Scotland. HM Revenue and Customs lodged a petition at the Court of Session to put Glasgow Rangers Football Club into administration. This counteracts moves by owner Craig Whyte, who yesterday gave notice of the clubs intent to go into administration. HMRC is in dispute with the Scottish Premier League Champions over a £49million pound tax bill. (Photo by Jeff J Mitchell/Getty Images)