Rangers visit off as Elgin City sell too many tickets The Highland club - in second place in the Scottish Football League's third division, two points behind Rangers - had been excited by the visit of the Glasgow giants and earlier in the day their safety officer, Martyn Hunter, said: "The 4,520 tickets have sold out and the stadium will be at its capacity for the first time in many years and it should be a great football occasion with both teams sitting at the top of the league." The call-off completed an eventful week for Rangers. On Tuesday a tax tribunal ruled that the Rangers oldco, then owned by Sir David Murray, did not improperly operate Employee Benefit Trusts between 2001 and 2011, a charge which could have triggered a notional tax bill which, with penalties and interest, could have amounted to anything between £50-£90 million. The tribunal judgement recorded that the trusts were confirmed by side letters which had not been registered with the Scottish football authorities. An investigation had previously been set up by the Scottish Premier League into the registration issue but yesterday Ally McCoist called for it to be abandoned in the light of the tribunal judgement. "I would be extremely hopeful that common sense would now prevail and they would drop it," said the Ibrox manager. That would be the ideal situation and we could all start moving forward again. If they did that there would certainly be closure on that point and we could start again. The SPL, though, revealed that the probe, chaired by Scottish High Court judge, Lord Nimmo Smith, will go ahead on Tuesday, Jan 29, 2013 and is expected to sit for the remainder of that week. Meanwhile, Murray International Holdings, owned by the former Rangers chairman, called for a criminal investigation into confidential information supplied to HMRC for the tax tribunal, but leaked to BBC Scotland and screened in a TV documentary. A statement read: "MIH's underlying concern is that there may have been criminal offences committed in connection with the provision of this material to the BBC. MIH therefore requests a formal independent police inquiry into how this documentation came into the possession of the BBC.