STEWART Regan, the SFA chief executive, has poured scorn on Celtic's claim that they were acting on behalf of all 42 of Scotland's SPFL clubs when they asked for a fresh independent inquiry into the use of employee benefit trusts (EBTs) at Rangers and insisted the Parkhead side are the only one of the association's 108 members who has got in touch about the issue.

Peter Lawwell, the Celtic chief executive, said this weekend that the SFA's decision to ignore SPFL calls for a judicial review into the events which led to the liquidation of the Rangers oldco back in 2012 in the wake of the UK Supreme Court judgment on the legality of EBTs represented "a failure in transparency, accountability and leadership" on behalf of the national governing body.

Regan met the press yesterday to confirm that he felt a new inquiry was unnecessary. Having been advised by four QCs and three law lords during six years of lengthy and expensive court hearings, he argued that independent legal opinion had been at the heart of all the association's actions throughout the saga.

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“I notified the members last week of the decision and invited any comment from any member who felt there might be something they wish to discuss," said Regan. "Not a single phone call, not a single e-mail, not a single letter has been received from any of our members other than Celtic Football Club.”

While Celtic were the only club to get in touch about the matter, it should be pointed out that the request for a judicial review was signed off by the newly-installed SPFL board on July 24, 2017. That was the day Rangers' Stewart Robertson was elected, although according to former SPFL chairman Ralph Topping, "he sat in on the meeting but did not take part in the decisions, as per the rules".

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Rangers won 13 titles in all during their EBT period between 2001 and 2010 but the SPFL have already dealt with, and ruled out, stripping the Ibrox side of any titles, but they could yet face sanctions in the event that the SFA compliance officer can prove any breach of the rules in relation to the breaching of regulations relating to the granting of a licence to play in European competitions in 2011.

Under the controversial five-way agreement signed between the SFA, and the now-merged SPL and SFL to transfer the league share between oldco and newco Rangers, there is provision whereby 'new information' relating to oldco business could affect the newco.

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“The SPFL’s decision to call for an independent review was discussed in detail and approved by the SPFL Board on 24 July 2017," a spokesman for the SPFL said.

"The SPFL Board will consider the decision by the Scottish FA to reject the call for an independent review at its forthcoming Board meeting on 21 September 2017.”