WALTER SMITH, the man who wished the new Rangers club ‘every good fortune’ back in the summer of 2012 after the old club died, has stoked up the fury of the follow followers ahead of this Sunday’s Scottish Cup semi final at Hampden between Celtic and the new club that he wished well, Sevco.
Smith, Gough, Traynor and many more commented on the imminent death of Rangers in 2012 as the club slipped from administration, through to a failed CVA and ultimately being placed in liquidation, thus losing its status as a football club. This is what happened to the likes of Gretna, Airdrie, Clydebank and Third Lanark in years gone by and Rangers, with stacks of millions outstanding to creditors, were no different. 
Had they achieved a CVA it could have been different. Hearts managed that and last night the Edinburgh club qualified for European football next season. Their history is intact. They were not liquidated. Hearts did not die, they were saved by their fans.
Rangers had other worries other than financial in 2012. The emergence of side letters, their admission of guilt in 5 instances in the still to be determined Big Tax Case and the their accepted wrongdoing in what is known as the Wee Tax Case, meant that they had won trophies out with the rules. Title stripping was on the agenda.
Yet for those remaining at Rangers (unlike Walter who no doubt seeing the writing on the wall had departed the scene), the problem was after the failed CVA, that Rangers (in liquidation) was the club with the history, the titles, tainted by cheating, a club tainted by bigotry and a decades long sectarian signing policy that prevented Roman Catholics playing for the club, and the new Rangers had none of that and no real right to a say.
The dead Rangers was the responsibility of the liquidator, as it remains to this day. The new club created by Charles Green, who had no involvement whatsoever with the old Rangers, had no say in anything that would happen retrospectively to the old club as the football authorities applied their own rules.
Titles would have to be stripped and it had nothing to do with Green’s new club. Green too was happy to play ball, provided there was something in it for him, and that meant being parachuted into a higher league.
But Green, the man who knew about pounds, shillings and pence, under-estimated the emotional attachment to the dead club’s history that existed within the support. He say pound signs and took his chance. 
So a myth was created. It happened AFTER Rangers died.
Before and at it’s death everyone knew that liquidation meant the end.
A shameful 5 Way Agreement, with two Rangers clubs and with two known Rangers supporters representing other parties out with the two Rangers clubs (one new and one old and in liquidation) created the myth. Rangers could come back from the dead.
In time the newly formed SPFL and the SFA would let it be known that they regarded the new club as the same club and they hoped the rest of Scottish football would swallow it.
On a recent BBC Scotland phone-in on Rangers’ ‘return’ to the top flight, the first three callers – all shouted down by a partisan and hostile presenter, declared themselves to be supporters of Falkirk, Aberdeen and Kilmarnock.
It is a regular occurrence for rival supporters to chant ‘You’re Not Rangers Anymore!” when in the same stadium as the new club.
And it should also be remembered that both Rangers clubs party to the Five Way Agreement signed up to the new club beginning life in the Third Division.
Charles Green was ‘delighted’ – he was able to keep his cheque book in his pocket.
One (Rangers supporting) administrator of the game in Scotland EVEN RECEIVED A BONUS as a result of the decision to make the new club start again in the Fourth Tier.
And it should also be noted that their own supporters forums were also delighted at all this. For the MYTH they were prepared, indeed happy, to go to the fourth tier ‘make friends’ and ‘enjoy the journey.’
So Walter, we know it’s a myth. Everyone knows it is a myth. You called it right in 2012 when you called them the new Rangers club. And just to remind you here’s a selection of what was said as the club you helped kill, headed towards its end and liquidation.
REMEMBER THIS WALTER – REPORTING OF RANGERS DEMISE BEFORE THE MYTH
“140 years of history is formally ended.” The Herald
“As a result of appalling mismanagement, Rangers fans “no longer boast an unbroken line to the past…The emotional ties will remain forever but historical strings are severed. ” Daily Record
“The current worst-case scenario has Rangers being liquidated and a new club rising from the ashes but being made to start anew from the fourth tier of Scottish football.” The Observer
“Rangers will exit either through an agreement with their creditors – a Company Voluntary Arrangement – or by liquidation. The latter represents a break with 140 years of history” Richard Wilson, Evening Times
“It’s more than two weeks since owner Craig Whyte plunged Rangers into administration — putting 140 years of history and tradition at risk.” Andy Devlin, The Sun
“Last night Group 9 Sports released a statement on their website indicating that, if successful, they’d aim to emerge from administration by setting up Rangers as a new company. Kennedy will not stand back and allow the club’s 140 years of history to be wiped out. And he insisted any such move could put Rangers out of existence completely.” Keith Jackson, Daily Record
“Administrators Duff and Phelps raised the possibility over the weekend of the current club being liquidated, meaning a new club could be formed to inherit Rangers’ assets” STV News
“…the shell that it used to operate from – and I understand the history of it – would be the thing that disappears.” Paul Clark, Joint Administrator
Ally McCoist will accept the end of 140 years of unbroken existence for Rangers, providing a new version of one of the world’s most famous clubs emerges in strength.” Roddy Forsyth, Daily Telegraph
“Liquidation is no good for Rangers. It will end 140 years of history.” Sky Sports
“The Blue Knights hope to avoid liquidation, which would leave any new club arising from the current club’s carcass facing a three-year ban from European football and open to further domestic sanctions even if they retain Scottish Premier League status.” Sky Sports
“Some Rangers fans believe the club’s history, which would end with liquidation, must be protected but there is a shameful part of that history which they should want to forget and any newco should make it clear a new beginning means exactly that. A new club open to all from the very beginning.” Jim Traynor, Daily Record
“A new club would be banned from Europe for three years and the Scottish Premier League clubs are meeting today to discuss points and financial penalties for such a club.” Daily Record
“Brian Kennedy and his Blue Knights have gone on the offensive and claimed their crusade to save Rangers is the only one on the table that will guarantee to safeguard 140 years of history AND AVOID LIQUIDATION.” Scott Burns, Daily Express
“On an ongoing basis the (old) company that continues to be in administration will be cleansed of all its former problems and will at a later date be reunited, after a CVA, with the new club Mr Miller is going to create.” Paul Clark, Duff and Phelps on STV
“Without Rangers the league would be knackered. I know a lot of supporters are saying they should be liquidated and come back as a new club in division three.” Stuart McCall in The Sun
“Charles Green attended the SPL meeting and has a £5.5m deal in place to form a new club should the CVA fail.” David Friel, The Sun
“The liquidator overseeing the current club’s extinction”…“Whether Rangers, as a new club formed by Green, are accepted into the SPL, and on what terms, is to be determined by the clubs.” David Conn, The Guardian
“Rangers in crisis: the final whistle sounds on Rangers’ 140 years of history.” Daily Telegraph
“The formation of Rangers in March 1872 was a walk in the park – its death in June 2012 a shambolic slide into the abyss…However, as a result of appalling mismanagement they no longer boast an unbroken line to the past. The emotional ties will remain forever but historical strings are severed. In time, they may weave a new history that might start with the Third Division title in 2013.” Gary Ralston, Daily Record
“The really sickening thing about all of this is it was avoidable. All it would have taken for that was for someone to be honest. Pay your dues; give the taxman what he is owed. Instead Rangers have died.” Richard Gough in The Sun
“They’ll slip into liquidation within the next couple of weeks with a new company emerging but 140 years of history, triumph and tears, will have ended. No matter how Charles Green attempts to dress it up, a newco equals a new club. When the CVA was thrown out Rangers, as we know them died. They were closed and a newco must start from scratch.” Jim Traynor, Daily Record
“…the reality is that in technical terms, the doors are closed on the history of Rangers…There will be plenty of pedants who feel the old Rangers are now gone, and technically they are right.” Kevin Drinkell in Daily Record
“Green is poised to push ahead with a £5.5million deal to buy the club’s assets and form a new club, which would need to apply for membership of the Scottish Premier League and be excluded from Europe for three years.” Daily Record
“I wanted to be able to confirm that, yes, their derbies really WERE the greatest game on earth, rather than tell the truth that they were bile-flecked re-enactments of centuries-old religious wars. It’s a cause of genuine sadness that this has never come to pass, so maybe that’s one of the things new owner Charles Green could look at as he rebuilds a new club from the rubble of liquidation.” Bill Leckie, The Sun
“Air of unreality as 140 years of history is formally ended in less than nine minutes…The Rangers creditors drifted in through Exit 50 at Ibrox Stadium just before 10am and by 10.09am they were on their way out. In those few minutes 140 years of history had been rubbed out”. Teddy Jamieson and Richard Wilson, The Herald
“Union reps at PFA Scotland believe the new club has no hold over anyone who doesn’t want their contract to transfer across from the now defunct Rangers.” Robert Grieve, The Sun
“We wish the new Rangers Football Club every good fortune” Walter Smith on BBC
“And I believe concern over the new club’s finances has prompted Brian Kennedy to make a £5.6million bid for a controlling interest.” Jim Traynor, Daily Record
“The uncertainty surrounding the new club, especially in terms of what league they’re going to play in, has been a major factor in my decision (to leave) …I have concerns about who is in charge of the new club…Will I ever come back and support the new club? I haven’t thought about it.” Steven Naismith in Daily Record
“With the new club unlikely to gain enough votes to allow them entry into the SPL by fellow clubs at the League’s AGM on July 4 uncertainty over their future is growing amongst players.” Sky Sports
“Of course a new club will rise from the ashes of Rangers FC.” Kevin McKenna, The Observer
“Rangers will not play in the Scottish Premier League this season. SPL chairmen met at Hampden to vote on the new club’s application to replace the old Rangers in the top flight.” BBC
“It was also revealed the new club had been preparing to apply to the SFL for a couple of weeks and stated the newco Rangers would play in the appropriate division.” The Sun
“We do not consider that the newco’s allegation of breach of contract will stand up to scrutiny and in the event of the players’ registrations not being issued to a new club, we’ll look to FIFA and/or the Court of Session for a speedy remedy.” PFA Scotland lawyer in Daily Record
“Rangers chief executive Charles Green says he will not challenge the vote by the Scottish Football League to place his new club in Division Three.” BBC
“Another unknown is how the footballing authorities – SFA and Uefa – would react to any new club while the old club still had outstanding debts to footballing creditors (other teams) totalling more than £3m. Mr Green’s ambitions for a new club may also be thwarted if liquidators from BDO decide to challenge the asset sale.” BBC
“Green bought Rangers and their assets yesterday for £5.5million, just hours after Smith revealed he was spearheading a group to buy the new club.” Jim Traynor, Daily Record
“Sevco are still waiting to hear if the new club have been granted SFA membership ahead of their entry into the Third Division.” Paul Hughes, The Sun
“And IF they are allowed to enter the top division an independent commission will decide if it’s the old club or the new club that has a case to answer over EBTs.” Paul Hughes and Robert McAulay in The Sun
“Coca-Cola, which signed a two-year deal with its sport drink Powerade to be the 54 times SPL champions official soft drink in December, says it will continue its relationship with “Rangers FC” but declined to comment on its future with the new club.” Marketing Week
“No other completely new club would have been allowed to enter the bottom tier. It is also true that no other new club would have been even considered for membership of the SPL.” Ewing Grahame, Daily Telegraph
“Rangers newco should apply to the SFA for admission and apply direct to the SFL in the same way that any other new club would do.” Stewart Milne, The Sun
“New club forced to start in Scottish Football League 3” CNN
“McCoist and Green are committed to opposing any move to have history books rewritten even though they accepted they had to begin again as a new concern after Rangers, the club with history, slipped into liquidation and closed. That should mean the titles aren’t really any of their business. But on the other hand, the SPL refused to hand over £2m, which should have gone to Rangers for finishing second last season, pointing out that the club no longer exists.” Jim Traynor, Daily Record
“Following the failure of the CVA the club is now following the Premier League and Football Association structure, where the assets of the ‘game’, such as player contracts, are transferred to a new club and the old club liquidated. ” Accountancy Age
“(Whyte) also added: “What other country in the world would deal with one of their biggest clubs in the way they have and demote them to the Third Division.” Wrong again, Craig. Rangers had to go there because they were a new club starting over. Jim Traynor, Daily Record
