SFA reject SPFL proposal review into use of EBTs by Rangers

Sky sources understand the Scottish FA has written to all 42 member clubs advising that it has rejected the Scottish Professional Football League's recent recommendation for an independent review into the use of Employment Benefit Trusts by Rangers.

The SFA are however believed to looking in to the awarding of a UEFA licence to Rangers in 2011.

In July, the SPFL ruled out stripping Rangers of league titles in the wake of a Supreme Court ruling in the 'big tax case'.

The Court ruled that 'oldco' Rangers, the incarnation of the club consigned to liquidation in 2012, broke tax laws with their use of an Employee Benefit Trust scheme between 2001 and 2009.

While the SPFL's view about further retrospective action against Rangers was broadly in line with the SFA, they did back calls from member clubs for an independent review into Scottish football's handling of non-payment of tax by clubs.

Speaking last month, Ralph Topping, independent non-executive chairman of the SPFL, said: "The Board of the SPFL has noted the calls that have been made for an independent review and report concerning the way in which Scottish football's authorities have dealt with non-payment of tax by clubs, application of their rules and regulations and the sufficiency of changes made to their rules and regulations in this area over the last few years.

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"The Board of the SPFL supports those calls for such an independent review and will seek to facilitate such review and the publication of its report with and to the Scottish FA. The SPFL will seek to agree terms of reference with the Scottish FA and the identification of appropriate independent reviewers."

However, it is understood the issue of Rangers UEFA licence in 2011 - which they needed to take part in Champions League qualifiers that year - may be re-examined in light of evidence which came to light during the trial of former Rangers owner Craig Whyte.

Whyte was cleared of a fraudulent takeover of the Glasgow club after a six-week trial in July this year.