U.K. tax authority HMRC "has not received a single penny" of the £72M ($97.3M) in unpaid tax and interest "believed to be owed" by the liquidated company that owned Scottish Premiership side Rangers, according to Martin Williams of the HERALD SCOTLAND. While payments are being made to creditors, "no money has yet been paid into the bank accounts of HMRC" -- six months after a "landmark legal victory over the Ibrox club’s use of loans to pay staff in a tax avoidance scheme." According to the latest liquidation update, law firms acting for various parties in the tax dispute have been paid around £9.2M ($12.4M), while the "rolling bill" for BDO, the club's liquidator, stands at £3.4M ($4.6M). It "has also emerged" that BDO set aside nearly £3M ($4.05M) in case it loses an "on-off claim over the shrinking insolvency funds" of the former Rangers company, now known as RFC 2012 plc and commonly dubbed "Oldco." BDO has "agreed to pay an interim dividend" of nearly 4p on the pound to unsecured creditors, distributing more than £1.3M ($1.8M). Meanwhile, Rangers FC Group -- the company formerly known as Wavetower that was founded by former club Owner Craig Whyte -- which aimed to secure a £14M ($18.9M) liquidation pot, has reportedly decided to make a £2.8M ($3.8M) claim (HERALD SCOTLAND, 1/2).