3,483 player appearances, 663 games played- How Rangers cheated Scottish football pre-liquidation

Rangers fielded ineligible players in 633 matches before going into liquidation in 2012.

Other than a 10 point deduction for going into administration no punishments were served on the club by the SFA or SPFL.

In response to going into administration Rangers tried to sign Daniel Cousin on a short term deal while keeping 276 creditors on hold.

That tells you all that you need to know about Rangers, their attitude to administration and the Scottish football authorities.

On Tuesday the EPL published very detailed information of the charges against Manchester City.

Sham contracts and withholding information led to the club being found guilty of 115 charges.

City benefited by having £830m extra to spend over a nine year period.

No equivalent figures were ever produced for Rangers. Until now.

Fortunately one Twitter account has tallied up what was involved as Rangers cheated opponents under two tax dodges.

RANGERS CHEATED SCOTTISH FOOTBALL AND HMRC

The Discount Option Scheme was used for Tore Andre Flo and Ronald de Boer. The club finally admitted guilt on that, it generated a bill of £2.7m to HMRC and became known as The Wee Tax Case.

It was kicked down the road for years, it became public knowledge in March 2011 as Craig Whyte stalled and reduced his offer for the club.

The SFA would have read about that unpaid tax bill. They should have denied the club a UEFA license until that bill was settled.

As we’ve come to expect in Scottish football everyone panders to the needs of clubs from Ibrox.

The SFA granted the license in the hope that reaching the group stage of the Champions League would keep the lights on. Unfortunately Ally McCoist and Malmo scuppered that cunning plan.

Sheriff Officers for HMRC visited Ibrox in August 2011, following up on information picked up while investigating the transfer dealings of Jean-Alain Boumsong.

Still the SFA refused to act.

Failure to settle with HMRC resulted in administration, the rejection of a CVA and liquidation.

The Scottish football authorities did nothing.

All is well between Manchester City and HMRC, their problem is with the EPL who are applying the laws of the game to City. Exactly as they have in the recent past to Everton and Nottingham Forest.