Chairman backs call for a review

in favour of HM Revenue and Customs as the lengthy legal battle came to a conclusion.

The SPFL decision has prompted an angry response from supporters of several clubs who have threatened to boycott matches and raise funds for their own court challenge.

But chairman Topping is confident with the position the Hampden board have taken after ruling that Rangers won’t face further disciplinary action.

He said: “There is a body of people who are interested in this, a whole tranche of individuals who are wealthy and who would be prepared to fund something like that.

“The generality of support through crowdfunding could do that. We’re not discounting that. We are comfortable with the legal advice we have been given.

“That legal advice has gone through the grinder at the SPFL. We met with Gerry Moynihan, it must have been about four times, including a meeting with the board where he was challenged on a number of areas. So we have been through the grinder.

“I’m sure there are a lot of smart people out there who may wish to go through some form of legal process but at this point in time I am comfortable with the advice we have been given. But that’s not to say it wouldn’t happen.”

The SPFL have also added their support to calls for an independent review into a range of issues concerning the Scottish game.

And Topping, who will be replaced by Murdoch MacLennan at the top table next month, hopes their Hampden colleagues follow their lead after they laid out their position and attempted to draw a line under the EBT saga.

He said: “If we are going to have a successful review we need our SFA colleagues to aid that process. I would be very surprised if there was not a demand for that from the press, public and football clubs.

“If they don’t that’s their decision. I think they would find it hard to have an Aunt Harriet approach and sweep it under the carpet.”