Robshaw Hopes Fans Stay Connected

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England captain Chris Robshaw hopes the recent incident involving Chris Ashton does not force rugby players to be "locked away at home".

The Saracens and England winger was attacked with a glass during a night out with his girlfriend in London.

"What people love about rugby is that they can still see you after a game having a drink with some mates, or going out for dinner," said Robshaw.

"That's the beauty of the sport, that we are connected [with the public]."

He added: "It's about finding the right balance - as soon as you lose that touch and isolate the players, it wouldn't be great for the game.

"The amount of people who get pleasure from having the odd interaction with players from time to time, in the street or in a restaurant or in a pub, far outweighs the odd bad incident."

Ashton revealed the incident on Twitter writing: "Some bloke decided to spoil an evening out for me and my missus. No stitches needed."

His club immediately issued a statement praising his restraint in light of the attack."I think that as rugby players we need to be seen and that's what people love about the sport, and players love that they can still go out and enjoy themselves," added Robshaw at the launch of England's new home kit.

"You don't want to be locked away at home and told you can't go out with your friends or your girlfriend, that you can't go to the theatre or wherever because someone might do something."

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• Fans connection 'vital for rugby'
• Chris Ashton Attacked in London
• Live Sport Reports: Ashton attacked on night out
• Chris Ashton says he is fine after being glassed in nightclub incident
• The Ash smash: England rugby star attacked on night out in London
• Exclusive: No rest for Robshaw as he fights to stay among elite

McCoist Defiant on Rangers SPL Titles

Ally McCoist has sent a defiant message to the Scottish Premier League, saying Rangers will "never accept" being stripped of any of their titles.

The SPL is pressing for more sanctions to be handed out to the new Rangers before they are allowed to play in Division Three this season.

Rangers are being investigated for alleged undisclosed payments to players between 2001 and 2010.

"I will not be accepting any talk of stripping titles," said McCoist.

"That is something we will never accept and everyone at the club shares this view."

Rangers have indicated that they will accept a 12-month embargo and £160,000 fine imposed by the Scottish Football Association for bringing the game into disrepute during former owner Craig Whyte's time in control and that they will pay outstanding football debts.

But, despite the SFA and Rangers reaching an agreement, the club still does not have the SFA membership it needs to play competitive football because a deal must also be reached with the SPL on media rights and punishments relating to the oldco.

The SPL is investigating the Ibrox club's controversial use of Employee Benefit Trusts, which is also the subject of a first tier tribunal by Her Majesty's Revenue and Customs.

EBTs allow employers to pay money in to the trust, which is paid out to the beneficiaries as tax-free loans.

Payments from an EBT should not be made on a contractual basis because that would make them part of an employee's salary and therefore subject to tax and National Insurance.

HMRC claims Rangers' EBT scheme was a tax scam because it was contractual.

BBC Scotland has seen evidence that suggests 53 Rangers players and staff had side-letters giving undertakings to fund their EBTs with cash .

SFA registration rules state that payments received by a player solely relating to his playing activities must be fully recorded and declared.

If that does not happen, the player has been improperly registered and the norm then is for the player's team to forfeit any match in which he has participated.

Rangers won the SPL four times in the EBT period in question, in 2003, 2005, 2009 and 2010.

Meanwhile, McCoist has said he "strongly resisted" the SFA tribunal's year-long transfer ban on signing players of 18 and over.

On Friday evening, Malcolm Murray, chairman of the newco Rangers, which bought the old company's assets for £5.5m when it failed to agree a deal to exit administration through a company voluntary arrangement, said the club had reluctantly agreed to the embargo .

This will take effect on 1 September, giving McCoist six weeks to assemble a squad for Third Division football.

"The club is trying to get to a position where we can plan for the season, which starts in only eight days," added McCoist.

"We have had meetings with the SFA all week to discuss membership, but I had to leave the final meeting as I could not support the sanctions they were trying to impose.

"The decision has already been taken to place Rangers in Division Three and we have accepted that, along with many more punishments.

"However, operating with an embargo on an already depleted first team squad - even with a window to sign players - will make the task ahead an extremely difficult one."

And the manager added: "It is important to remember we have already had a 10 point deduction from the SPL, lost our Champions League place for finishing second last season, had a £160,000 fine, been refused entry to the SPL, been relegated to Division Three and lost the majority of our first-team squad - yet still the governing body has chosen to impose further sanctions.

"The transfer ban has been strongly resisted by me, the management team, the directors and supporters.

"From a business point of view, I can understand the position the board has been placed in and ultimately they felt they had no choice but to accept some sanctions in order to move forward - as one of the alternatives could have led to the extinction of the club.

"Talks will continue next week and we all hope common sense will prevail to allow us to get back playing football."

Rangers Sympathy for Claudio Reyna

Rangers have expressed their grief after the 13-year-old son of former midfielder Claudio Reyna died of cancer.

Reyna, a former United States international, spent two years in Glasgow from 1999, when his son Jack was born, to 2001.

The sad news was confirmed on the club's website on Thursday evening, along with a message of condolence from manager Ally McCoist.

"Rangers Football Club tonight learned of the tragic news that Claudio Reyna's son Jack has sadly died after a battle with cancer.

"The thoughts of everyone at the club are with Claudio and his family at this extremely difficult time," the statement read.

McCoist said: "We have just heard the sad news that Claudio Reyna's son Jack has lost his battle against cancer.

"On behalf of everyone at Rangers I would like to offer my sincere condolences to Claudio and his family at this difficult time.

"Losing a child at just 13 is a tragedy and puts football into perspective."

#JackReynaRIP

McCoist Uncertainty at Green Rangers

Rangers' creditors meeting began on Thursday morning amid increasing uncertainty over the future of manager Ally McCoist in Charles Green's new regime.

The meeting is a formality given Her Majesty's Revenue and Customs had already rejected Green's reduced payments offer and the Ibrox crisis shifted to the future of boss McCoist.

McCoist could be poised to resign due to uncertainty over his future once Green completes his £5.5million newco purchase of the club's assets.

McCoist arrived at Ibrox without making comment while Green briefly told reporters he wanted the manager to stay as he arrived for the creditors meeting.

Green has held talks with Scottish Premier League officials after it emerged his Company Voluntary Arrangement was doomed to failure but his plans to stay in the top league suffered a blow this morning.

Aberdeen updated their position on a potential newco vote by stating that 'integrity' was their central criteria.

Dons chief executive Duncan Fraser told the club's official website: 'Yesterday's announcement that Rangers FC will reform as a new co brings a degree of clarity to the situation.

'However there are a number of other investigations ongoing. Like everyone we wish to see them resolved as soon as possible.

'A large number of our supporters have made their views and feelings very clear and as a club I can assure everyone that these are being taken into account.

'The integrity of sport in general and football in particular must be central to any decision.

'This issue has our full attention and we will communicate any decisions we take in relation to this situation with our supporters in a transparent way at an appropriate time.'

However, fresh reports claimed that the SPL's broadcasting deal, which is due to be renewed this summer, would be in serious doubt if Green's Rangers are forced to start in the Irn-Bru Third Division.

Green would need seven other clubs to accept his application to acquire Rangers' share in the competition if he pushes through with his newco deal.

McCoist left Ibrox through the main door at about 10.45am and shook his head and said nothing when asked about his future by waiting reporters and fans, before driving away.

The creditors meeting is believed to have lasted less than 10 minutes with HMRC's decision to reject the CVA having already ensured Green would not receive the 75 per cent backing required.

Unsecured creditors are owed a confirmed £55million and the vast majority of Green's £5.5m payment will go to administrators Duff and Phelps and on legal costs, although liquidators will pursue other avenues to recover cash.

Some of the 26,000 small shareholders who have seen their stake in the club disappear with the failure of the CVA deal will also attend a subsequent meeting at 1pm, although the club have claimed it will last about five minutes.

Green has previously promised to name more of the investors in his Sevco consortium after the CVA meeting having so far confirmed only two - a Malaysian hotelier and Middle Eastern lawyer.

Rangers SFA Challenge Upheld

A judge has ruled that the Scottish Football Association (SFA) acted beyond its powers in imposing a year-long transfer ban on Rangers FC.

The ban was given, along with a fine of £100,000, after the club was charged with bringing the game into disrepute.

Rangers challenged the ban at the Court of Session in Edinburgh, on the grounds it was not one of the sanctions listed in the SFA's own regulations.

Lord Glennie said the ban should be reconsidered by the SFA appeal panel.

Rangers administrators Duff and Phelps said the club's position had been vindicated and that they would study the judgement and consider their course of action.

The SFA said it was surprised by the verdict and would consult its legal advisers.

BBC Scotland has learned that a number of SPL clubs are extremely disappointed with the ruling.

One club chairman said there was an "increased animosity" towards Rangers after they took the case to court.

One of Europe's leading experts in sports law has also told BBC Scotland there could be wider implications for Scottish football.

An SFA disciplinary tribunal originally imposed the fine and placed an embargo on Rangers signing senior players for 12 months in April this year.

The disrepute charge was handed down mainly over the club's failure to pay more than £13m in taxes last season.

That decision was upheld by an SFA appeals tribunal, including the judge Lord Carloway, earlier this month.

The club went to the Court of Session to challenge the decision on the additional transfer ban sanction in a judicial review of the tribunal decision.

Lord Glennie ruled that the SFA appeals tribunal was wrong in holding that it had the power to impose the additional sanction in the case and that in doing so they were acting outside their powers.

The judge set aside the decision and said he would send it back to the SFA appeal tribunal to look at it again in light of his decision.

He said the fact that he had found the extra penalty imposed on Rangers to be outside of the powers available did not necessarily mean the club would escape a lighter punishment.

Lord Glennie said that was a matter for the association.

The judge also rejected an argument made on behalf of the SFA that the correct venue for deciding any dispute was the Swiss-based Court of Arbitration for Sport.

Rangers counsel Richard Keen QC, the Dean of the Faculty of Advocates, told the court: "We are the victim of an unlawful sanction and we have had imposed on us a sanction that the SFA panel had no right to impose."

Mr Keen had argued that the transfer ban was outside its powers and said that under the appropriate rule a fine, suspension and expulsion were available.Original tribunal

Aidan O'Neill QC, for the football authorities, had argued that the tribunal sought to find a sanction which would fit the breach committed.

He said it was clearly thought that the fine was "simply not enough given the gravity of the issues here".

Mr O'Neill said that if their powers of penalty were restricted to sanctions such as suspension or expulsion then suspension would have to be looked at.

He added the current sanction allowed Rangers to continue to trade and play.

Paul Clark, joint administrator with Duff and Phelps, said: "We welcome the decision by Judge Lord Glennie today that vindicates the club's position that the original SFA judicial panel tribunal and the appellate tribunal acted beyond their powers in imposing a transfer embargo on the club.

He added: "Both we, and the SFA, will have to study the full ramifications of the judgment when it is published and either side has 21 days in which to decide the next course of action or whether they wish to appeal."

The decision now places Rangers on a possible collision course with football's governing bodies.

Prior to the court's decision, the world governing body Fifa said: "Fifa will ask the member association (SFA) to take action so that the club withdraws its request from the ordinary courts.

"Fifa will closely monitor the situation so that the issue is resolved as fast as possible."

In an interview with Newsnight Scotland, Dr Gregory Ioannidis, who has represented a number of clubs at the Court of Arbitration for Sport, warned the consequences of the judge's ruling could be damaging for Scottish football.

He said: "If the Scottish Football Association decides to not take action against Rangers, in relation to Rangers submitting the application to the Court of Session, then Fifa can actually penalise the SFA, and the individual club, and the national team of Scotland, and impose an international ban on all of them."

Murray Seeks Duff & Phelp's Probe

Former Rangers director Paul Murray has called for a probe of Duff & Phelps's handling of the football club's period in administration.

It follows a BBC documentary suggesting a conflict of interest over previous dealings with club owner Craig Whyte.

"Some serious allegations in this programme seem to be backed up by documentary evidence," said Murray.

"And I really feel that there has to be an investigation as a matter of urgency by the regulatory bodies."

Duff & Phelps and partner David Grier have strongly denied that his involvement with Whyte before the firm's David Whitehouse and Paul Clark were appointed as administrators included knowledge of the Scottish businessman's use of season tickets sales to fund his takeover.

Grier had said he was unaware of the Ticketus deal until August 2011.

But the BBC has seen evidence that he knew a deal was under way in April, before Whyte's takeover.

Whyte completed the takeover of Rangers on 6 May 2011, but it was revealed he had used the London finance firm Ticketus to fund the purchase of the club by selling off most of the next three years' worth of season tickets.

Duff & Phelps describe the allegations as highly defamatory and say they are likely to take legal action against BBC Scotland.

Paul Murray: "I really feel that there has to be an investigation as a matter of urgency by the regulatory bodies."

But Murray urged the Insolvency Practitioners Association to look into Duff & Phelps's conduct and the allegations of a conflict of interest.

"For Rangers fans to have confidence in the process over the last three months, this has to be investigated as a matter of urgency," he told the BBC's Newsnight Scotland programme.

"The problem from the club's point of view is that we don't have much time."

Murray's Blue Knights consortium had an offer for Rangers rejected, with Duff & Phelps granting preferred bidders status to a consortium led by former Sheffield United chief executive Charles Green.

Green is hoping to bring the club out of administration through a Company Voluntary Arrangement with creditors, but the process will not be completed before a players' agreement to take reduced wages runs out and some of them start to move out of contract.

"In their wisdom, they have given Charles Green's consortium preferred bidder status and I do not want to do anything to adversely effect the club," said Murray.

"I was involved as a director and been involved in trying to buy the club with others, but first and foremost I am a fan and want to see the club in safe hands.

"Duff and Phelps have been quite clear that the club will run out of money at the end of the month.

"But tonight's programme, if substantiated, suggests a lot of question marks over that process over the past three months.

"That process has taken a long time and a lot of people have questioned why it has taken a long time."

Murray hoped an investigation would clear up a number of questions being asked by Rangers fans and other observers.

"I am a qualified chartered accountant and some elements of the process have bemused me," he said.

"Why were Duff and Phelps appointed in the first place? I wonder why one of the four largest accountancy firms were not appointed.

"Why was Craig Whyte so keen to get Duff and Phelps appointed?

"And Duff and Phelps have to answer questions over David Grier's involvement in this."

Green Agrees Rangers Deal - BBC

Former Sheffield United chief executive Charles Green has agreed a deal to buy Scottish Premier League side Rangers.

The deal will be announced at the club's training base Murray Park on Sunday when the 59-year-old is due to outline his plans.

It is understood Green wants to form a Company Voluntary Arrangement (CVA) and he is backed with finance from Singapore businessmen.

He plans to watch Sunday's final SPL match of the season at St Johnstone.

Green joined the race to rescue the crisis-hit club last week before previous favourite Bill Miller withdrew his bid.

Since the American Miller pulled out, the Blue Knights, led by former director Paul Murray, and Sale Sharks owner Brian Kennedy had hoped to be named preferred bidder on Friday.

Kennedy said he had spent three hours at Rangers owner Craig Whyte's castle discussing the crisis at the club and that Whyte had agreed to transfer his 85% shareholding to him.

He had flown from New York to Glasgow overnight on Thursday expecting to get the nod from administrators Duff & Phelps to complete a period of due diligence and to proceed with the CVA.

However, Green's late bid proved to be more attractive to the administrators whose role is to secure the best deal for the club's creditors, of whom HMRC and Ticketus are the key players.

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No More Miller at Rangers

Bill Miller has withdrawn his bid for Rangers, blaming fan opposition and fresh information that revealed the seriousness of Rangers' finances. But administrator Duff & Phelps says three other bids are on the table - one from the UK and two from overseas.

Miller Rangers Bid in Preferred Status

Rangers' administrators have granted Bill Miller preferred bidder status and hope the club will be in his hands later this month.

The America-based businessman announced plans to form an "incubator" company that would see the assets of Rangers transferred to a new company.

Celtic Add to Rangers Woes

Celtic added to the woes of administration-hit Rangers with a superb 3-0 win over their Old Firm rivals in their final meeting of the season.

Goals from defender Charlie Mulgrew and midfielder Kris Commons, his first of the season, gave the rampant champions a commanding interval lead at Parkhead.

Striker Gary Hooper scored with a thumping drive soon after the break and it looked for a spell as if the home side were going to hand out a real hammering to the Govan men.

However, three goals were enough for the celebrating Celtic fans who can brag of a 21-point lead over their old rivals, an indication of their superiority this season, even in light of the 10 points Rangers were deducted in February for entering administration.

Celtic showed the strength of their squad by bringing back five of their star players.

Goalkeeper Fraser Forster, right-back Adam Matthews, stopper Glenn Loovens, skipper Scott Brown and striker Georgios Samaras all returned for the last Glasgow derby of the season. Out went Thomas Rogne, Ki Sung-yueng, Pawel Brozek, Lukasz Zaluska and Cha Du-ri, the latter two starting on the bench along with 18-year-old striker Tony Watt, who scored two goals on his debut at Motherwell last week.

Gers boss Ally McCoist named the same side which beat Hearts last week with Lee McCulloch leading the line.

It was a peculiar build-up to the game due to Celtic having wrapped up the title last month and the problems of the Ibrox club who are fighting for their very survival, amid a seemingly endless search to find a buyer.

But as Hoops boss Neil Lennon took his seat in the stand - he was serving the second of a two-match touchline ban for criticising referee Willie Collum following the Scottish Communities League Cup final defeat to Kilmarnock in March - the fans were in full voice.

Rangers looked decent enough in the early stages and in the 16th minute they missed a good chance when midfielder Rhys McCabe robbed Brown in the middle of the park with a crunching tackle.

He fed Steven Whittaker who in turned played in Andrew Little but the Gers striker failed to connect properly with his angled-shot from 14 yards and Forster saved comfortably.

A minute later Celtic were ahead through Mulgrew with their first corner of the match.

Commons' cross from the right missed the mass of bodies in the middle to find the unmarked Celtic defender rushing in to bullet a header past Allan McGregor.

The Ibrox defence had to hold firm as the home side went looking for the second, trying to stretch Rangers down the flanks through Emilio Izaguirre and Matthews.

However, their task became even more difficult just after the half-hour mark when Celtic went two ahead through Commons.

Brown's pass to Hooper was quickly moved infield to the Scotland international who took advantage of Rangers defender Kyle Bartley's missed tackle to go through on goal and delightfully chip the ball over the advancing McGregor.

The Ibrox side looked close to unravelling amid the din from the home fans. Celtic midfielder Joe Ledley got on the end of a Commons cross to head wide of the back post before McGregor made a great save from Hoops defender Victor Wanyama, whose drive from the edge of the box looked goalbound and it was a bedraggled looking Rangers who welcomed the half-time whistle.

Damage limitation may have been theme of McCoist's half-time team talk and certainly the early stages of the second half did little to suggest a comeback was on the cards.

Celtic were quicker and sharper, switching play from left to right with ease and no little confidence and in the 51st minute the tireless Izaguirre's lofted cross from the left just avoided Hooper, two yards from goal.

A minute later Rangers had to thank McGregor for a brilliant save from Ledley's dipping volley from 20 yards, and the keeper made another block from Wanyama following the subsequent corner.

However, it merely delayed Celtic's third which came in the 53rd minute when Samaras played in Hooper and he hammered the ball high past the helpless Scotland number one.

As the Light Blues fans sang non-stop in defiance, certain in their side's defeat, Celtic took a breather but remained well in control.

In the 73rd minute Rangers substitute Salim Kerkar, on for Little, had half a chance when the ball broke kindly for him in a challenge with Wanyama but his chip from a tight angle sailed over.

Two minutes later Bartley, suffering a wretched afternoon, was booked for a foul on Izaguirre on the touchline which had the home fans on their feet in understandable anger.

With seven minutes remaining and the game petering out, Forster made a decent save from Sone Aluko's free-kick at the expense of a corner which came to nothing.

Brown picked up a yellow card for a foul on Kerkar near the end but that did not detract from a convincing Celtic win.

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SFA Decision Could End Club

Ally McCoist says the Scottish Football Association's punishment of Rangers could "kill" the club.

Whyte Receives Life ban

Rangers owner Craig Whyte has been banned for life from any involvement in Scottish football.

The Scottish Football Association also imposed a 12-month transfer embargo on the club, who are in administration.

Rangers have been fined £160,000 while Whyte - who was charged with not being a fit and proper person to be a director - faces fines of £200,000.

"It doesn't affect my life, I'm just disappointed what it does to Rangers. It's an outrage," Whyte told BBC Sport.

He was charged with three different rule breaches, and found guilty of two, with the other "not proven". 

Rangers were charged with six breaches, with five guilty verdicts and one "not proven".

The transfer embargo means they can only sign players under the age of 18 for the next year.

Rangers received the embargo and £100,000 fine for breaching rule 66 - bringing the game into disrepute.

A £50,000 fine was handed out for going into administration and £10,000 for failing to ensure that Whyte acted within rules concerning fit and proper officials.

The Gers chairman failed to notify the SFA that he had been disqualified as a director for seven years in 2000.

An SFA panel met on Friday, with Whyte refusing to appear, but they delayed an announcement until this week.

The SFA adjourned the original hearing on 29 March after Whyte's lawyers asked for more time to prepare a case but the owner failed to attend a procedural hearing on 6 April which was set for him to "lodge a substantive response and for representations to be made as to state of preparation".

Administrators Duff & Phelps have been running the Scottish Premier League club since 14 February.

The SFA said their judicial panel would issue reasons for their findings in "early course" while both parties have three days to appeal following receipt of those reasons.

Whyte said: "It's a joke, a complete joke. They've never spoken to me.

"Stewart Regan (chief executive) and Campbell Ogilvie (president) had dinner with me in November they told me it wouldn't be a problem.

"Now they're just reacting to all of the publicity since February.

"Rangers fans can see where the SFA are coming from. We're Scotland's biggest club. They should be helping us, not kicking us when we're down. Rangers fans will remember this for a long time."

Asked whether the SFA could force him to pay the fine, he added: "Of course they can't. It's farcical."

A statement from Rangers' joint administrator Paul Clark, of Duff & Phelps, read: "All of us working on behalf of the club are utterly shocked and dismayed by the draconian sanctions imposed on Rangers in respect of these charges.

"It appears that on one hand the disciplinary panel accepted our central argument that responsibility for bringing the club into disrepute lay with the actions of one individual - Craig Whyte - as is evident from the unprecedented punishment meted out to him.

"During this hearing the club produced compelling evidence from a number of sources that following his takeover, Craig Whyte ran the club in a thoroughly unaccountable manner, rather than adhering to a long-established and proper form of corporate governance.

"The thrust of the charges against the club focused on non-payment of payroll taxes and evidence was produced that all such decisions in this area were taken by Craig Whyte during his tenure.

"Given this evidence, it is difficult to comprehend that the disciplinary panel has seen fit to effectively punish the club even more heavily than Mr Whyte. As everyone knows, it has already been decided he is not a fit and proper person to run a football club and any further punishment on him will have little or no impact.

"However, for Rangers, a ban on signing players will seriously undermine the club's efforts to rebuild after being rendered insolvent."

Earlier in the day it was announced that the administrators had yet to receive an offer for the club that will enable them to name a preferred bidder.

And they added: "Furthermore, we do not know how bidders for the club will react to these sanctions and what affect they will have on their proposals.

"The club has asked for full written reasons for these decisions and intend to appeal against the findings."

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Rangers Bid Deadline Looms

Rangers administrator Paul Clark has issued the Blue Knights with a deadline of Monday by which to make a decisive move to buy the club, or they will proceed with Bill Miller's "newco" proposal.

American businessman Miller on Friday unveiled plans for an £11.2million offer, explaining that he would form an "incubator" company to buy Rangers' assets and the existing club would exit administration through a Company Voluntary Arrangement at a later date.

Miller, who has confirmed he views Ally McCoist as the club's long-term manager, claimed the plan would preserve Rangers' history, as the two companies would eventually merge.

However, the towing tycoon left the door open for rivals by suspending his bid until Monday and Paul Murray's Blue Knights consortium on Friday held further discussions with administrators and potential backers Ticketus.

There is a huge amount of uncertainty about the feasibility of Miller's bid given he has attached the condition that he receives written guarantees that his new Rangers would not be hit with penalties next season.

But, as Singapore businessman Bill Ng earlier withdrew his bid and Sale Sharks owner Brian Kennedy had a revised verbal offer rejected 24 hours earlier, it appears the Blue Knights are the only potential rival.

Clark said: "If there is no better offer, we would be looking to proceed with Mr Miller very early next week."

The Blue Knights were set to be offered exclusivity seven days ago but could not immediately raise the £500,000 fee and stepped back from the process.

However, Clark on Friday said: "We have been in ongoing contact with the Blue Knights and they tell us they are back in and keen to pursue their interest.

"I have had discussions with Paul Murray and various Blue Knights advisors today and made it clear I would be prepared to continue those discussions over the weekend.

Pressure

"The door is still open but Monday really is the last day and we really will have to proceed one way or another. It really is a last-chance weekend."

Meanwhile, Steven Whittaker has challenged administrators to resolve Rangers' financial problems after claiming the players have done all they can to ease the pressure on the cash-strapped club.

The first-team squad and coaching staff in March agreed to wage cuts of up to 75 per cent until the end of the season in a bid to avoid widespread redundancies after the Glasgow giants were forced into administration on 14th February.

And, as far as Whittaker is concerned, that timescale should be long enough for Duff and Phelps to find a resolution as they continue the search for a new owner.

He said: "I think we've given them enough of a chance to try to sort it out. Three months is a long time and hopefully we can get it done in that three months.

"We got put in the situation where we took the cuts to give them the opportunity to get things sorted.

"We feel like we have done that and now it's up to them to do their part. We can only sit back and wait. The sooner the better."

Rangers supporters have campaigned against the end of the existence of the club formed in 1872 but Miller said he had no "plans for liquidation" and that there had been a "naive understanding" of the CVA process.

Miller decided a CVA would be too risky and prolonged, claiming major creditor Ticketus would block one, although he has never spoken to the investment firm, and declared he had found a new solution.

In a statement, he said: "If this process continued on for a long period without resolution, the inevitable result would be real liquidation.

"In order to preserve the club's history, records, championships and assets, I will put the heart of the club into an 'incubator' company while Duff and Phelps works to make the sick patient healthy through a CVA process that effectively works to radiate the toxicity of past administrations' sins out of the patient while the healthy heart is preserved and moves forward.

"Once the CVA process has been completed and the patient is on the mend, the administrators will return Rangers Football Club plc to me for a nominal sum.

"The healthy heart and the healthy patient (The Rangers Football Club plc) will then be reunited through merger."

Clark interpreted the situation in more technical language, as the joint-administrator said: "Mr Miller has made it very clear that the actual assets of the club he would be seeking to buy into a newco.

"He has also looked at the situation and very clearly taken on board the fans' concerns and the erroneous reference to liquidation. He would try to get the old company back at some later date."

Clark added: "Certainly it's feasible to deal with a sale of the assets. In terms of dealing with the CVA at a later date that is certainly something that could be achieved.

"I think that we would need to better understand how precisely he wanted to go through that process but that is a later date."

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Blue Knights Step Aside

The Blue Knights have announced they are taking a step back from the process leaving a Singapore-based group in pole position to buy Rangers.

The Blue Knights, spearheaded by former Rangers director Paul Murray, were offered the chance to enter into exclusive talks with administrators over concluding a deal.

But, during a delay in attempting to raise a £500,000 fee to do so, their financial backers Ticketus agreed a deal with the Singapore group that the Blue Knights cannot match.

They have now moved aside in the hope that Bill Ng's group can conclude a deal but they could re-enter the fray if no agreement is reached.

In a statement, the Blue Knights said they were taking "a step back to enable Duff & Phelps, Ticketus and the Singaporeans to conclude a deal as quickly as possible or not".

Ticketus have a contract giving them the rights to £27million of season-ticket money over the next three years after providing capital to the club since Craig Whyte's takeover in May last year.

The Blue Knights, whose bid was backed by fans, had agreed a new deal that would see the investment firm paid back only £10million of that money over a longer period in return for financial backing for their offer.

The Blue Knights revealed they had confirmed their offer on Thursday following a request by administrators Duff and Phelps.

"We reconfirmed our position and we believed that we would be awarded preferred bidder status on Friday morning," the statement read.

"As part of the process of awarding exclusivity, Duff & Phelps had requested a non-refundable deposit.

"During the course of Friday Ticketus informed us that they were not prepared to provide this deposit.

"During the course of the weekend individuals within the consortium offered to put up the deposit subject to a small number of conditions which were broadly agreed with Duff & Phelps.

"During the course of the weekend we were also made aware that Ticketus had been in discussions with the Singaporean consortium who, on Friday, had offered Ticketus a 'substantially' better deal to the one offered by us.

"We confirmed that we were not prepared to increase our offer to Ticketus which we believe to be in the club's best interests."

Rangers went into administration on February 14 and four final offers were received by the deadline on April 4, one of which, from a German group, was rejected.

The Blue Knights statement continued: "The consortium believes that the whole deal process has become incredibly complex and it is critical that a preferred bidder is appointed this week.

"As a consequence, and in the best interests of the club, the consortium has decided to take a step back to enable Duff & Phelps, Ticketus and the Singaporeans to conclude a deal as quickly as possible or not.

"We stand ready to complete our offer of 4 April which included a deal in principle with Ticketus.

"We still believe that a partnership with Ticketus represents the best opportunity of the club exiting administration via a CVA.

"We firmly believe that, in the best interests of the club, the whole process has to move forward as a matter of urgency.

"We are stepping back to assist with this but we stand ready to re-enter the process if a deal can not be reached."

Duff and Phelps soon responded by saying they hoped to announce a bidder in the coming days.

David Whitehouse, joint administrator, said in a statement on Rangers' official website: "It is disappointing the Blue Knights are withdrawing at this stage, particularly in view of the fact that last week it was made clear to them and Ticketus that their indicative bid placed them in a strong position.

"We were therefore surprised that their offer to pay an exclusivity fee was withdrawn and although discussions over the exclusivity fee continued over the weekend, no agreement was reached.

"At all stages of the process, the Blue Knights/Ticketus bid has been given the most serious consideration by us as administrators, particularly due to the fact that it was being encouraged by supporters' groups.

"We are aware that Ticketus has also been, at their own instigation, in parallel discussion with one of the other bidders over the last few weeks and it remains to be seen whether these discussions will be taken forward.

"We can reassure supporters of the club that we look forward to making an announcement on a preferred bidder later this week, assuming no further hurdles are placed in our path.

"While we as administrators have a statutory duty to look after the interests of creditors and to keep the business going, it is of paramount importance that the bid which is taken forward is the best on offer for Rangers Football Club."

Irrelevant

Whyte, who bought 85% of the club's shares for £1, earlier reiterated his stance that any preferred bidder would have to come to a deal with him too, although Duff and Phelps have previously described him as "irrelevant".

Whyte has not spoken to the other interested party, US businessman Bill Miller.

"I have spoken to two of the bidders, the Singaporean bidders and the Blue Knights," Whyte said.

"But I have not spoken to Bill Miller and I have no plans to speak to him. He has not made contact with me.

"I am happy to have a conversation with them or anyone who is interested, but it is my understanding, through third parties, that they (Miller's consortium) want liquidation and that is no good for the club.

"But anyone who is named the preferred bidder will have to talk to me and thrash out a deal."