SFA refuse to budge on a review over the Rangers ‘EBT’ saga despite Celtic criticism

Celtic had questioned the Scottish FA's decision not to support a judicial reveiw is "a failure in transparency, accountability and leadership".

The intervention comes after the SFA said it would not support a probe into the events that led to the Rangers oldco liquidation in 2012.

The SPFL called for a review after the Supreme Court found against the Ibrox club for its use of the EBT tax scheme between 2001 until 2010 to give millions of pounds of tax-free loans to players and other staff.

How SFA told Celtic chief executive Peter Lawwell, it's original decision over a review

But the SFA has said it is not for budging saying: "The Board of the Scottish FA has considered the recent requests from the SPFL and one of our member clubs to participate in an independent review in light of the UK Supreme Court judgment on the use of EBTs by Rangers FC and its implications for Scottish football.

"Notwithstanding the Board’s statement of July 5th 2017, it considered the request and explored the potential scope of any additional independent review in some detail. After a full debate, the Board’s position remains unchanged."

It reiterated confirmation that a further investigation would be carried out by an SFA compliance officer over the awarding of a UEFA licence to Rangers in 2011.

This comes after the SFA examined "new information" over what was commonly referred to as the Wee Tax Case.

"This information came to light in the recent Craig Whyte trial and concerns the testimony in Court of two former directors of Rangers FC regarding “overdue payables” to HMRC and relating to a Discounted Option Scheme," the SFA said.

It also repeated that the events over the past six years had "contributed directly to many amendments" to SFA protocols to "address key learnings".

The SFA said: It is also worth noting that all relevant Scottish FA disciplinary tribunals were undertaken with senior legal advisors. Indeed, all such cases were also chaired by senior legal figures.

"In summary, the Board of the Scottish FA has considered thoroughly the implications of the recent UK Supreme Court Judgement and, furthermore, has identified specific matters from the Craig Whyte trial that require to be revisited."

Celtic had said a review should be commissioned "to consider the events that led to the liquidation of Rangers Oldco and the governance issues arising from those events".

The club added: "This is exactly the same position as adopted by the SPFL board on behalf of all Scotland's 42 professional clubs.

Celtic said at the weekend that the  failure to carry out a full review of the events and issues at Rangers "which have been without precedent in Scottish football would represent a failure in transparency, accountability and leadership".

And Celtic chief executive Peter Lawwell in his letter to the SFA chief executive Stewart Regan said a refusal to review "to clarify the narrative and learn lessons for the future is both surprising and disturbing."

The Supreme Court  ruled in favour of HM Revenue and Customs (HMRC) in its fight with Rangers over the club's use of Employee Benefit Trusts (EBTs) in July.

More than £47m was paid to players, managers and directors between 2001 and 2010 in tax-free loans.

However, HMRC argued the payments were earnings and should be taxable.

Rangers' use of EBTs and the subsequent appeals by HMRC became known as the "big tax case".

Two tribunals in 2012 and 2014 had previously found in Rangers' favour, but the Court of Session found in favour of HMRC after an appeal in 2015.

Liquidators BDO were then allowed to appeal to the Supreme Court in London as the ruling has implications for future cases.