Thursday 26 November 2015 12:18, UK
Ronald de Boer has rejected allegations of cheating by Rangers when the club used Employee Benefit Trusts.
The former Netherlands forward is back in Glasgow for another of his previous clubs Ajax's Europa League tie against Celtic on Thursday night.
De Boer spent four seasons in Scotland after signing from Barcelona and played a significant role as Rangers beat Celtic to a domestic treble in 2003.
During his stay, the Dutchman was one of the 72 people who received an EBT - payments through a controversial tax avoidance scheme which has since been outlawed - from the club.
Court proceedings between the Ibrox outfit and HMRC are still ongoing following the latter's successful appeal against the payments made between 2001 and 2010.
Earlier this month, the Court of Session ruled Rangers broke tax rules - a judgement the liquidators of the club's old company may appeal - and accusations of 'financial doping' remain.
De Boer is adamant that is something they are not guilty of - and revealed he turned down Manchester United to join Rangers primarily for football reasons.
Speaking exclusively on Sky Sports Now, the 45-year-old said: "I didn't feel like it was cheating. If you see the other teams, they buy other players and Celtic could also buy me.
"I don't think every player who played in Glasgow at Rangers was cheating. It didn't feel like that. As football players, we just wanted to win titles and win every game we played.
"For me, I don't get a feeling over me that we cheated, no. I am clean and I don't feel responsible for what happened.
"At that time, I could also have gone to Manchester United but I chose Rangers. That was with my heart and not only for the money. I played with all my heart for Rangers.
"It was the same (money at United) but I was afraid for my knee at that time and Rangers gave me a four-year deal whereas United gave me three years.
"The Dutch coach Dick Advocaat knew me and how I was as a player but I remember Ruud van Nistelrooy was sent back with his bad knee.
"I thought if I took a chance with Manchester United they might send me back to Barcelona with a stamp on my forehead saying I was not fit enough to play at the top of football.
"I thought I had more chance to succeed at Rangers and I'm glad I did because I had an incredible four years."
