Former Rangers owner Sir David Murray was one of 12 business figures invited to dine with the First Minister at her official residence in March.

Sir David joined Nicola Sturgeon at Bute House, Edinburgh alongside other prominent Scots, including Hearts owner Ann Budge and Stagecoach chief Sir Briain Souter.

Deputy First Minister John Swinney, finance secretary Derek Mackay and economy secretary Keith Brown were also at the event.

There was no set agenda to the talks and no minutes were taken despite two civil servants also being in the room.

A spokeswoman for the devolved administration said: "The First Minister regularly holds meetings with a range of business leaders and stakeholders to discuss the economy in Scotland.

"Details of ministerial engagements are routinely published."

The Scottish Government says discussions concerned "general economic and business activity, related opportunities and challenges, both now and looking ahead, including the labour market and investment".

Sir David's invitation to Bute House after the Court of Session ruled in 2015 that funds transferred through a tax avoidance scheme, which operated for nine years during his ownership of Rangers, were liable for income tax and National Insurance contributions.

The scheme involved 81 Rangers footballers and senior staff and 27 other employees within the Murray group of companies being paid loans from a trust fund.

Sir David himself received £6.3m in loans derived from the scheme.

On Wednesday, the Supreme Court unanimously rejected an appeal on behalf RFC 2012 Plc (formerly The Rangers Football Club Plc), which is in the process of being liquidated, against the 2015 judgment.

Scottish Labour economy spokeswoman Jackie Baillie said: "This dinner is yet another example of SNP ministers meeting with business people, lobbyists and pressure groups with no official record taken.

"Labour has been clear that avoidance of scrutiny by the SNP government is not acceptable.

"We have also been clear that avoidance of tax is unacceptable - we have pledged to introduce a Tax Transparency and Enforcement Programme, and close down tax loopholes."

Following Wednesday's Supreme Court judgment, Sir David said: "The decision runs counter to the legal advice which was consistently provided to Rangers Football Club, that on the basis of the law and legal precedent at the time, the contributions made to the trust were not earnings and should not be taxed as such.

"It should be emphasised that there have been no allegations made by HMRC or any of the courts that the club was involved in tax evasion, which is a criminal offence."

He added: "The decision will be greeted with dismay by the ordinary creditors of the club, many of which are small businesses, who will now receive a much lower distribution in the liquidation of the club, which occurred during the ownership of Craig Whyte, than may otherwise have been the case."