No further action to be taken over Rangers so-called "big tax case"

The Scottish Professional Football League will take no further disciplinary action against Rangers over the "big tax case'', it's understood.

But there is set be an independent review of how the Scottish football authorities dealt with the case.

Discussions on the controversial topic took place hours after the election of a much-changed SPFL board - including Rangers managing director Stewart Robertson - and one of its members, Hearts chairwoman Ann Budge, confirmed a statement on the outcome would be issued on Wednesday.

Budge spoke about the need to "keep looking forward and doing what's best for Scottish football'' and it is understood there is no chance of the league reopening the case following the 2013 ruling of the commission formed by the Scottish Premier League and led by Lord Nimmo Smith.

The SPFL has sought legal advice from several sources and concluded there is no scope to instigate any further action following calls to strip Rangers of titles and trophies won during the first decade of the century, following a Supreme Court ruling that Rangers should have paid tax on about £50million of payments to players and staff.

Rangers were fined £250,000 over a failure to disclose documents associated with the Employee Benefit Trust (EBT) payments but it was ruled that they had gained no unfair competitive advantage'' and should suffer no sporting sanction.

The SPFL - the body formed by a merger of the leagues later in 2013 - announced earlier this month that it would take time to consider the implications of the Supreme Court ruling and Celtic made it clear they expected a review of the ruling, but the only outcome of the talks is set to be a review of how the issue was dealt with and potential recommendations for the future.

As she left Hampden, Budge said: "We have discussed it at some length. You will get a full explanation on Wednesday.

"A new board has had to look at all of the facts thoroughly. It's a brand new board. I think for us to come out with something now would be quite a big ask.''

When asked if a decision had been made, Budge said: "A decision? No, there are recommendations.''

The Hearts owner gave several answers to similar questions on whether the statement would end the matter, qualifying her initial "yes'' by admitting it would be "difficult to satisfy everyone''.

The latter point was a massive understatement. Groups representing Celtic, Aberdeen and Dundee United fans have called for Rangers to be stripped of titles and trophies and there has been talk of a crowd-funded legal challenge to the SPL commission's ruling, which was issued before the second of four legal hearings over the case.

The latter two - in the Court of Session and Supreme Court - ruled against Rangers following two tax-tribunal verdicts largely in their favour.

The Scottish Football Association declared its position hours after the Supreme Court ruling on July 5, stating that its unspecified legal advice was that no disciplinary action should be taken "at this time''. The SFA quickly dropped an investigation into the big tax case in 2012 when the SPL took the issue on.

Meanwhile, the SPFL board will have six new members by the start of August with only Budge, SPFL chief executive Neil Doncaster and non-executive director Karyn McCluskey retaining their places when Topping is replaced by Murdoch MacLennan.

Robertson, who was previously on the SPL board during his spell as a Motherwell director, was voted as one of three top-flight representatives along with Budge and Hamilton chairman Les Gray.

Morton chief executive Warren Hawke, Martin Ritchie of Falkirk and Stranraer chairman Iain Dougan were also elected.

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