The Scottish Premier League have appointed an independent commission to rule on Rangers' alleged use of employee benefits trusts from 2000-11, reports BBC Sport. The Ibrox club's use of the scheme was the subject of a tax tribunal, which has yet to deliver a verdict.
EBTs were administered by the company that formerly ran Rangers and is now in the process of being liquidated.
The SPL say the commission will determine whether Rangers acted "in breach of the relevant SPL rules".
And a spokesman added: "In the event that the independent commission decides that such breach or breaches occurred the independent commission will have powers to determine what sanctions, if any, are appropriate."