Judges have ruled in the favour of famous football club Rangers over its use of Employee Benefit Trusts (EBTs) to make payments to players, managers and other employees. An EBT is a discretionary trust set up for the benefit of staff. Former bosses Alex McLeish and Dick Advocaat are two who have benefited from an EBT, receiving £1.7 million and £1.5m respectively. International stars Tore Andre Flo (Norway) and Dutchman Ronald de Boer are others thought to have been included in the scheme.