Celtic legend Davie Hay has called upon the Scottish football authorities to seriously consider sanctions against Rangers after HMRC were victorious in the so-called ‘big tax case’, up to and including the stripping of titles.

A statement from Celtic on Wednesday called upon the authorities to review the case once more in light of the verdict, and Hay agrees that new punishments should now be considered for Rangers due to their use of EBTs.

And he has called upon the SPFL to show backbone on the issue, and not be afraid to put a line through the 14 honours gained by the Ibrox club during the period they used the payment scheme.

“I know that people might think I’m only saying this because of my connections with Celtic, but I think the SPFL have to seriously look at sanctions against Rangers now, even if that means stripping titles,” Hay said.

“If they have been found to have gained an advantage by foul means, then that is the only fair thing to do.

“Personally, I don’t really care if Celtic or any other side who lost out are given the titles or trophies that would be taken from Rangers.

“In the Olympics, if a runner gets the gold medal years later after the winner at the time is found to have cheated by taking drugs, then it is never really the same.

“For me, this amounts to a similar situation, so perhaps the most common-sense thing to do is simply to strike those honours from the record books.

“I try to be an impartial observer, and I think if anyone from outside this situation were to look at the facts, that would be the common-sense outcome.

“The Scottish football authorities need to be strong with this. When sides have been found to have breached financial rules elsewhere, then they have received those sorts of punishments. It happened to Juventus in Italy, so why not here?

“I’m not saying this through sour grapes, although Rangers supporters will probably see it that way, but from a position of trying to protect the integrity and fairness of our game.”

Hay was puzzled, if not surprised, by the statement made by the SFA in relation to the Supreme Court verdict on Wednesday, where they seemed to rule out any further action being taken against Rangers.

He feels that the findings of the independent commission chaired by Lord Nimmo Smith are now obsolete, and that the SPFL have adopted the right approach in taking their time to consider the ramifications of the verdict.

“It seems to me as if the SFA have jumped the gun a bit here,” he said. “I don’t understand how they can come to the conclusion so quickly that no further action against Rangers is possible.

“The ball is obviously in the SPFL’s court now, and with this verdict now having been made, they have to seriously look at all the facts and consider the implications of what they do next.

“Nobody wants to see such turmoil in the game, but the fact of the matter is that they must look at all of the options that are open to them, and if title-stripping is the most appropriate course of action according to the rules, then so be it.”