As I anticipated, the BDO appeal failed. The rulings by the inner house of The Court of Session continue to hold sway. EBT were a means of disguising remuneration. Stewart Regan and Neil Doncaster, the architects of the kangaroo LNS commission, will now climb up Bill Nimmo Smith’s arse and hope that the storm blows over. Here’s a newsflash for the corrupt officials: it won’t. Justice will have to be seen to be done, including title-stripping, or Scottish football is going to hell in a hand basket. The SNP must intervene and insist that David Murray is stripped of his title.
£47m of evaded tax was used to attract players that Rangers could otherwise have not afforded to gain a competitive advantage and rack up 20 titles. Those who paid to watch games played on a level playing field had their eyes gouged by the following gallery of greedy tax-evading rogues:
THE LIST OF RANGERS EBT PAYMENTS
Alan Hutton, £364,000: Made debut in 2002 and played 94 games, before £9million move to Spurs.
Alex McLeish, £1.7million: Managed Rangers from 2001-06.
Alex Rae, £569,000: Midfielder arrived at Ibrox in 2004 and spent two years there. Played 34 games.
Andrei Kanchelskis, £145,000: Russian winger arrived from Fiorentina in 1998 for £5.5million.
Andrew Dickson, £33,000: Head of football administration since 2003. Previously financial controller at Ibrox.
Arthur Numan, £510,000: Dutch full-back arrived at Rangers from PSV Eindhoven in 1998 for £4.5million. Played 118 times.
Barry Ferguson, £2.5million: Former youth player who became Rangers captain. Played at Ibrox from 1996-2003 and 2005-09.
Bert Konterman, £300,000: Dutch defender signed by Dick Advocaat for £4.5million in 2000.
Bert Van Lingen, £65,000: Assistant manager under Dick Advocaat from 1998 to 2002.
Billy Dodds, £190,000: Arrived in a £1.5million deal from Dundee United in 1999.
Bob Malcolm, £125,000: Central defender started his career with Rangers in 1997. Played 88 games. Left for Derby County in 2006.
Carlos Cuellar, £448,255: Spanish centre-half arrived from Osasuna in £2.37million deal in 2007. Moved to Aston Villa in 2008.
Chris Burke, £55,000: Started career at Rangers, playing 96 games from 2002 to 2009. Left for Cardiff City.
Christian Nerlinger, £1.8million: German midfielder signed from Borrusia Dortmund in 2001 and left in 2004.
Claudio Caniggia, £1million: Argentinian signed from Dundee for £1million in 2001.
Craig Moore, £1.1million: Australian centre-half played more than 90 games from 1994-98. Returned in 1999 and stayed until 2005.
Dado Prso, £1.9million: Croatian striker was free transfer in 2004. Left for Dinamo Zagreb in 2007.
Dan Eggen, £68,000: Norwegian central defender signed in 2003 from Spanish club Alaves.
Sir David Murray, £6.3million: Owned club from 1988-2011, during which Rangers lifted 15 titles and 26 cups. Sold shares to Craig Whyte for £1.
Dick Advocaat, £1.5million: Rangers manager from 1998-2002. Spent almost £74million to win five trophies, including two titles.
Douglas Odam, £119,000: Finance director for 15 years. Left in 2003 to take up a role within Sir David Murray’s business empire.
Egil Ostenstad, £370,000: Norwegian forward signed from Blackburn on free transfer in 2003.
Fernando Ricksen, £684,225: Dutch right-back signed in 2000 from AZ Alkmaar for £3.75million.
Federico Nieto, £24,500: Argentine striker joined on loan deal in 2005 from Almagro. Scored once in three matches.
Gavin Rae, £376,000: Midfielder signed from Dundee in 2004 for a fee of £250,000. Moved to Cardiff in 2007.
George Adams, £30,000: Head of youth development between 2003-05.
Graeme Souness, £30,000: Received as a bung for buying players from Rangers.
Gregory Vignal, £173,000: French defender joined on loan from Liverpool in 2004. Moved to Portsmouth in 2005.
Ian McGuinness, £25,400: Club doctor sacked after Paul Le Guen left.
Ian Murray, £95,000: Midfielder was free transfer from Hibernian in 2006. Left in 2007.
Jan Wouters, £285,000: Former Dutch midfielder joined as a coach under Dick Advocaat, then Alex McLeish. Left in 2006.
Jean-Alain Boumsong, £630,000: French centre-half joined in 2004 on free transfer. Moved to Newcastle for £8million in a decidedly dodgy deal. Souness’ snout caught in trough again.
Jerome Bonnissel, £48,000: French left-back arrived in 2003 from Bordeaux.
Jesper Christiansen, £320,000: Danish goalkeeper signed in 2000 as injury cover.
Joel Le Hir, £28,275: Paul Le Guen-appointed physiotherapist from 2006 to 2007.
John Greig £40,000: Played for club from 1961-78. Managed Rangers from 1978 to 1983. Later became a director. £40,000 for keeping quiet on the corruption?
John McClelland, £225,000: Appointed a director in 2000. Chairman from 2002 to 2004.
Julien Rodriguez, £638,000: French centre-half signed from Monaco in 2005 for £1million. Left for Marseille in 2007.
Kevin Muscat, £1million: Australian defender joined from Wolves in 2002 on free transfer. Joined Millwall in 2003.
Kris Boyd, £215,000: Signed from Kilmarnock in 2006 for £500,000. Left in 2010.
Libor Sionko, £178,000: Czech midfielder signed from Austria Vienna in 2006. Played 18 matches before signing Copenhagen in 2007.
Lorenzo Amoruso, £639,000: Italian defender signed from Fiorentina for £4million in 1997. Moved to Blackburn Rovers for £1.4million in 2003.
Martin Bain, £249,000: Chief executive of Rangers from 2005 to 2011. Resigned after Murray sold club to Whyte.
Marvin Andrews, £316,025: Centre-half from Trinidad and Tobago joined from Livingston in 2004.
Maurice Ross, £120,000: Played 78 games for Rangers from 2000 to 2005, before moving to Sheffield Wednesday.
Michael Ball, £1.4million: Left-back signed from Everton in 2001 for £6.5million. Moved to PSV Eindhoven in 2005.
Michael Mols, £260,000: Dutch striker joined Rangers under Dick Advocaat. He arrived in 1999 and spent five years at Ibrox.
Mikel Arteta, £674,603: Spanish midfielder joined in 2002 and played 50 matches, scoring 12 goals. Moved to Everton.
Nacho Novo, £1.2million: Spanish striker joined in 2004 from Dundee for £450,000.
Neil McCann, £500,000: Winger joined from Hearts in 1998 for £2million.
Nuno Capucho, £970,000: Portuguese winger who arrived in 2003 for £700,000.
Olivier Bernard, £224,000: French defender arrived on a free transfer in 2005.
Paolo Vanoli, £592,000: Italian left-back joined from Bologna in 2003 and played in 28 matches.
Paul Le Guen, £201,250: French manager replaced Alex McLeish in 2006. Left in January 2007 after a string of poor results.
Pedro Mendes, £1million: Portuguese midfielder joined in 2008 for £3million. Joined Vituria Guimares in 2010.
Peter Lovenkrands, £902,000: Danish winger arrived in 2000 from Akademisk Boldklub for £1.3million.
Ronald De Boer, £1.2million: Dutch midfielder joined in 2000 under Advocaat.
Ronald Waterreus, £510,000: Dutch goalkeeper joined Rangers in 2004 from Manchester City.
Sasa Papac, £319,000: Bosnian left-back arrived in 2006 from Austria Vienna for £450,000.
Sotirios Kyrgiakos £532,200: Greek centre-half signed from Panathinaikos in 2005.
Stefan Klos, £2million: German international keeper signed in 1999 for £800,000. Join Bayer Leverkusen in 2007.
Stephane Wiertelak, £28,275: French fitness-physiotherapy coach joined Rangers in 2006 under Le Guen.
Steven Smith, £7500: Defender came through youth ranks and made debut in 2004.
Steven Thompson, £485,000: Joined from Dundee United in 2003 for £200,000. Went to Cardiff City in 2006.
Tero Penttila, £140,000: Finnish defender joined in 1999 for £300,000 from Haka Valkeakoski. Left in 2002 to join HJK Helsinki.
Thomas Buffel, £1.2million: Belgian midfielder joined in 2005 for £2.3million from Feyenoord.
Tore Andre Flo, £1.3million: Norwegian striker joined from Chelsea in 2000 for £12million. Sold for £6.75million to Sunderland in 2002.
Yves Colleau, £106,200: Former French midfielder served as assistant to Le Guen at Rennes, Lyon and Rangers from 2006 to 2007.
Zurab Khizanishvili, £405,000: Georgian defender joined on a free transfer from Dundee in 2003.
Walter Smith: Received £50,000 as a bung for buying players from Rangers.
Robert Reilly: was Rangers’ commercial director and helped generate income for the Ibrox club. £105,000 No side letter seen
Steven Davis: Northern Ireland midfielder and club captain. Played more than 140 times, scoring 17 goals for Rangers. £600,000 – side letter seen.
Campbell Ogilvie: At club from 1978 to 2005 as general secretary and later a director. £95,000 No side letter seen.