HMRC has been given permission to appeal Rangers FC's employee benefits trusts (EBTs) decision.
In July an upper tier tribunal ruled that the EBTs should not be taxable, upholding the verdict of the lower tribunal.
However, it referred some of the issues back to the original lower tribunal, such as having termination and 'guaranteed bonus' payments re-examined.
Originally, the lower tribunal had upheld that the £49m in payments made to players from former owners the Murray Group, should not be taxable as they were not wages.
The Revenue said it was "pleased" that the application to appeal has been given the green light.
"We continue to believe that schemes using Employee Benefit Trusts to avoid income tax and National Insurance Contributions do not work," a spokesperson said.
HMRC's appeal will be heard at the Court of Session in Edinburgh.