The players of the Rangers did. The fallout from that wheeze and HMRC's pursuit of the club led to its demise in 2012 and replacement by the The Rangers, but HMRC never went after the players for the tax they'd evaded.
That was because the employer is supposed to deduct tax. As a generality, HMRC tends not to go for the employee except in fairly specific circumstances.
The former directors of the now defunct football club embarked upon a tax avoidance scheme using employee benefits trusts which saw players and staff pay less tax than they were supposed to. As I understand it, the scheme was sold to and driven by the directors, rather than the staff and players.