the club held a ten-point lead over Celtic, and on 5 November the lead stood at fifteen points, and twelve over second-placed Motherwell. A draw with St Johnstone and subsequent defeats to Kilmarnock, St Mirren and Celtic, who then went on a run of twenty-one matches undefeated, saw Rangers slip to second place, where the club remained for the rest of the season. Rangers' European adventure began in the final week of July. They were defeated at home by underdogs Malmö 1-0 and crashed out of the Champions League with a 1–1 draw in Sweden in which both Steven Whittaker and Madjid Bougherra were both sent off. In the Europa League play-off round, they were knocked out by NK Maribor. In cup competitions, the club fared no better, with a third-round defeat by First Division side Falkirk in the League Cup and a fifth-round exit at home to Dundee United. On 13 February 2012, Rangers filed legal papers at the Court of Session, giving notice of their intention to appoint administrators. They officially entered administration the following day, and appointed London-based financial advisers Duff & Phelps as administrators. They had entered administration over an alleged non-payment of £9 million in PAYE and VAT taxes to HM Revenue and Customs. On entering administration, the team was docked ten points by the SPL, a move regarded as "effectively ending" its 2012 championship challenge. A failure then to submit accounts for 2011 meant the club was not granted a licence to play in European football in season 2012–13. In April, it was reported that the club's total debts could be as high as £134m. On 13 May, it was reported that Whyte had sold his controlling interest in The Rangers Football Club Plc for £2 to a consortium led by Charles Green. Green offered the creditors a settlement, in the form of a company voluntary arrangement (CVA), in an attempt to exit administration. On 12 June, it emerged that HMRC would reject the CVA put forward by Green. Green's takeover of the club depended on the CVA being accepted by HMRC, which would have seen £8.5m of the total debt repaid. The formal rejection of the CVA, two days later, meant that The Rangers Football Club plc entered the liquidation process. The company's business and assets were sold to a company called Sevco Scotland Ltd, a consortium led by Green, in a deal