Firstly I am not going to single out any particular player who was an EBT recipient, they all took the money and if they either banked it or spent it, the facts are that they received it and that was illegal.

We have heard the first rumblings from the recipients with claims of ignorance, language barriers and ‘fairness’ of all things as a defence for cheating the taxman.

On the first one, I actually have some sympathy, Footballers are not accountants and if you were in their position you would sign whatever was put in front of you.

The man who this should stop with is Sir David Murray, a man who received 6.3 million pounds in payments out of the 48 million, itself 13% of the entire bill.

That over 1 in 8 pounds was received at that time by one of Scotland’s richest men is an insight into the culture of greed that pervades the ruling classes, not merely happy to be head and shoulders richer than everyone else they still must put their snout in the trough at the expense of the taxpayer.

Now the liability of that 6.3 million is 2.52 million (before interest should HMRC charge it) which is 40% of the amount, should the same will ring true across those players who received money that wasn’t properly taxed it would mean a total bill of around 19 million (before interest).

We heard in the run-up to Craig Whyte’s acquittal that Murray was back in the money, that he his empire had recovered and that he was even touted as a potential owner for the Newco.

If he has money then surely he should be the first to pay, what is a couple of million for a man worth tens or hundreds of millions after all?

It is one thing to hate the players, fans and clubs, both new and old that emanate from Ibrox, but the facts are the blame for the entire fiasco known as my and many others adolescence and early adulthood whereby we watched Celtic robbed of trophies for following the rules lays at Murray’s door.

The players who won the trophies didn’t cook the books, the managers who took the acclaim didn’t contrive the scheme and the fans in the stand wouldn’t know shit from clay let alone understand the complexities of tax law.

They can’t fathom the term liquidation and have had to reach for the thesaurus to find terms like metaphysical, ethereal, engine room subsidiary, holding company among Kit Kats and Kumbya whilst endlessly chanting WATP, obsessed and the oft-heard Same club Timmy.

We live in a world where a comeback can transcend fact so long as the media agree, this however as we have seen with both Charles Green and Craig Whyte’s trials goes out the window when perjury is on the table for lying.

Murray too refused to lie under oath, he knows he doped the system, we know he doped the system, the players do too.

Should they be unable to pay back their millions which looks certain in many cases, they will have two options, bankruptcy or sue Murray for the outstanding debt.

It was his scheme, the bill surely must fall at his door.