FORMER Rangers owner Craig Whyte says he is confident any investigation into his time in charge of the Ibrox club will find no wrongdoing.
A year after the company that ran Rangers went into administration, Whyte said he would happily co-operate with any investigation looking into his takeover and the subsequent insolvency.
And he insists he can still sleep at night despite being disgraced over the club's financial problems.
Whyte has previously claimed representatives of former club administrators Duff & Phelps – under its previous entity MCR – were aware he was raising more than £20 million through selling off season-ticket income to the London-based Ticketus to facilitate his £1 takeover of Rangers from Sir David Murray in May 2011, and pay off an £18m debt to Lloyds.
Duff & Phelps subsequently negotiated a sale of the club's assets to a consortium led by Charles Green for £5.5m. It was thought at the time this was in the form of a loan, to be repaid by the club with interest by 2020.
Mr Whyte said he did not live in fear of arrest saying: "I welcome any fair investigation. And if I was a crook or a wide boy, do you really think I would be stupid enough to go in and do anything remotely crooked at a high-profile football club? The whole notion is utterly ridiculous."
Earlier this month, HMRC lodged an appeal against a tax tribunal finding in favour of Rangers' past use of Employee Benefit Trusts.
HMRC claimed the scheme, which was used from 2001 to 2010 to make £47.65m in payments to players and staff in the form of tax-free loans, was illegal.