RANGERS fans are proposing to surround Celtic Park with a "wall of blue" during the Commonwealth Games opening ceremony.

Supporters on social media websites have said that chants should be heard from inside the stadium as part of a demonstration, and that with pictures of the event to be beamed throughout the world, signs should be created that will be seen from the air.

The proposal comes after HMRC lost its appeal in the so-called "Big Tax Case" this week.

Fans have said the club was unfairly targeted by the HMRC, setting off a chain of events which eventually saw Rangers liquidated and the club relegated to the fourth tier of Scottish football.

It is proposed that on July 23, fans will carry banners with messages including "Justice For the Rangers Support" and "We Demand Answers".

Chris Graham, a spokesman for the Union of Fans, said that while the plan had nothing to do with his organisation, he was not surprised to hear that supporters were looking to express their frustration.

He said: "Over the past four years, it's been open season on the club and its fans, with allegations of cheating and all the rest of it. It doesn't surprise me that fans want to vent their anger."

If fans wish to march as part of any demonstration, an application will have to be made to Glasgow City Council. However, they will not need permission for a static demonstration.

A spokeswoman for Police Scotland said: "We are aware of this event and officers are liaising with the organisers. The event will be policed appropriately."

A group of fans is also considering setting up a fighting fund to take legal action against the taxman for the damage done to the club by the tax case.

HMRC has a month to decide whether it will embark on an appeal to the Inner House of the Court of Session.

Fans maintain the case led to the sale of the club to Whyte, the operating company's fall into liquidation and demotion to the Third Division.

They are now questioning the taxman's motivation for chasing the costly case when there was very little chance of recovering any money.

There is also interest in why HMRC began to target the club in the spring of 2010, nine years after the club starting using the scheme, and as EBT loopholes were being closed.