The reason there are bidders are that duff & phelps (craig whytes administrators & the people he used to do the takeover of rangers and other companys) have told them that HMRC will get 20 to 25p in the pound. HMRC will not except that, they may take that as a down payment, to be paid immedietly but will be looking at a minimum of 80p in the pound. They cannot allow a precedent to be set as there are other big cases on the horizon, and not all football.
If a precedent is set all businesses could effectively run up huge tax bills and then offer a 20p in the pound based on the rangers case.
The £135 million is apparently not all the debt, there is more to come, including another income tax and VAT from after the last small one. The assets Ibrox and Murray park are apparently owned by Whyte not Rangers to stop the tax man selling them, but under the new crime laws assets acrued through fraud, tax evasion etc can be seized by the crown to pay back the debt.
HMRC have apparently told Salmond to keep his nose out as the case is between the company and the crown and political bias cannot be used to predjudice it. There is alot of spin coming out of Ibrox about being able to wipe the debt, this is a stalling tactic which allows the admins to run up huge costs (Likely to come in at £3 million by the end, with only £2million coming into the club, another £1million in the hole).
Expect this to drag on another 6 weeks till close season in the SPL before the bombshell hits, or if a group buys see them file for admin or push through liquidisation then. My close relative who was pretty high in HMRC for scotland does not see a way out for Rangers except liquidation unless some crazy oil sheikh comes in with over £100 million to pay the debts.