Rangers are the same club, despite how much it upsets other clubs fans. Who to believe eh, Judges, UEFA, SPL, SPFL, HMRC, SFA, etc. etc - or haters? Tricky one that.
For the avoidance of doubt.....
Lord Nimmo Smith/Glennie/SPL:
http://tiny.cc/ojiipw - Extracts from NimmoSmith verdicts stating Rangers FC continues (JPG)
http://tiny.cc/4fgn9w - Lord Nimmo Smith's FIRST report, clarifying Gers as same club (PDF)
http://tiny.cc/fegn9w - Lord Nimmo Smith's SECOND concluding report, further emphasising Gers as same club (PDF)
http://tiny.cc/xn6kqw - SPL CEO Neil Doncaster: "It is an existing club, even though it's a new company" 1 minute in.
http://tiny.cc/0ko6xw - Lord Glennie - distinguishing between company and club
UEFA:
http://tiny.cc/ku8hdx - ASA describing UEFA position: "sporting continuity of club's match record" (JPG)
http://tiny.cc/2o8hdx - UEFA's email: newcoing is "a change to a club's legal form" (JPG)
http://tiny.cc/u8akpw - UEFA Rangers "Scottish Cup" squad (Elgin game) updated 8th Dec 2012 (LINK)
http://tiny.cc/r12kqw - UEFA's updated Scottish Cup squad (JPG)
SFL/SPFL:
http://tiny.cc/8h832w - SPFL Rangers home page - "Founded 1872" - Full trophy list (LINK)
http://tiny.cc/pyyzyw - Derek Longmuir, SFL CEO, congratulating Gers on 140 years.
SFA:
http://tiny.cc/otgn9w - Tom English ECA article stating "The SFA’s response was unambiguous. Different corporate entity but same Rangers"
http://tiny.cc/xn832w - SFA statement - Newco are "the new owners of the Rangers Football Club"
http://tiny.cc/b1kuyw - SFA 2013 Annual Review - RFC "entering liquidation and subsequently accommodated into SFL3"
http://tiny.cc/qdfjqw - SFA's Scottish Cup archive: Rangers FC record continuous into 2013. (JPG)
http://tiny.cc/gt3kqw - SFA Q&A: clarifying status of "Rangers FC" re. Div 3, 4 yrs of accounts, Scottish Cup entry (LINK)
http://tiny.cc/lu3kqw - SFA statement "full membership has been transferred". (LINK)
HMRC:
http://tiny.cc/cryzyw - "the liquidation route does not prejudice the proposed sale of the club. This sale [of Rangers FC] can take place either through a CVA or a liquidation." (LINK)
European Clubs Association:
http://tiny.cc/yw5kqw - "The organisation considers the club?s history to be continuous regardless of the change of company" (LINK)
Advertising Standards Authority:
http://tiny.cc/r3fn9w - Rangers' most successful club claim is rubber-stamped by the ASA (updated with UEFA clarification)
BBC - Independent report by Editorial Standards Committee:
http://tiny.cc/lezzyw - "where.. the BBC had made the distinction between an ?old? and ?new? Rangers.. club as opposed to the ?old? and ?new? company, ..due accuracy had not been achieved."
Malcolm Cohen - BDO Liquidator:
http://tiny.cc/z0u72w - "appointment of liquidators... only the end of the company that ran the club."
Neil Patey - Partner at Ernst and Young:
http://tiny.cc/x8u72w - "a newco in legal terms, but the club is a continution".
http://tiny.cc/0cv72w - Q & A with BBC, many quotes such as Green "bought the club", new owners etc.
Proof of post-liquidation survival precedents:
http://tiny.cc/5jnqqw - Leeds were liquidated/No CVA - KPMG source
http://www.mightyleeds.co.uk/pdf/sea...kpmgletter.pdf - Comprehensive account of Leeds liquidation/CVA failure
http://tiny.cc/7tpqqw - Arbitration case proving Leeds no CVA
http://www.theifo.co.uk/adjudication...llettfinal.pdf - Luton = No CVA (Same as Bournemouth/Rotherham/Leeds)
http://judgmental.org.uk/judgments/E...A_Civ_180.html Crystal Palace were also liquidated.
http://tiny.cc/9xp6xw (PDF) and
http://tiny.cc/8cq6xw (JPG) - Portsmouth were also "liquidated" in 2010
Hearts founded 1874? Oldco liquidated/newco formed in 1905.
http://i.cubeupload.com/A4vVCx.jpg - Hearts old company wound up in 1905, newco formed (from official website history!)
http://i.cubeupload.com/P9Cxoa.jpg - Liquidator of Hearts old company detailed in Edinburgh Gazette
And finally....Dermot Desmond:
http://tiny.cc/vqo6xw - "A fantastic club with great history"