EBT architect Campbell Ogilvie resurfaced in midweek to hand out the Man of the Match award at the Queens Park v Ayr United Scottish Cup replay in midweek.
Ogilvie stepped down as President of the SFA in the summer of 2015 but is believed to still play a significant role behind the scenes at Hampden.
During the EBT crisis at the SFA Stewart Regan claimed that Ogilvie was heavily conflicted by the investigations.
Despite that comment he remained in office as a serious of strange decisions were made in regards to the Nimmo Smith enquiry, the 2011 licence given to Rangers, the Five Way Agreement and remaining a shareholder in Rangers while employed and representing Hearts.
In 1999 and 2000 Ogilvie set up the Discount Option Scheme payments used to recruit Craig Moore, Ronald de Boer and Tore Andre Flo to Ibrox- and withheld details of those payments from the football authorities.
Those deals resulted in the Wee Tax Case which Rangers pleaded guilty to attracting a tax liability of £2.8m which was unpaid as the club entered liquidation.
MATCH REACTION | @BryanWharton4 was Man of the Match tonight against @AyrUnitedFC pic.twitter.com/ok2e8KawCa
— Queen’s Park FC (@queensparkfc) January 24, 2017
In 2012 the SPL asked the Nimmo Smith enquiry to review all contract matters at Ibrox from 1998 when the SPL started and Ogilvie was a director responsible for contract matters and working with the football authorities where he was a respected committee man.
When the Nimmo Smith enquiry reported they reviewed contracts from November 2000, ignoring the wee tax case contracts that had been deemed illegal by the club and HMRC.
Ogilvie received a £95,000 tax free EBT payment during his time as a director at Ibrox, his assistant Andrew Dickson was in July 2015 voted onto the Scottish FA Football Regulatory Advisory Group.
Throughout his career at the SFA Ogilvie denied properly run tax paying clubs the opportunity of football glory by setting up and covering up the tax avoidance scams from Ibrox, bringing success, glory and bonus payments to one club that played by a different rule book..