CELTIC have reiterated their call for the Scottish Football Association to sanction an independent review into Rangers’ former use of Employee Benefit Trusts [EBTs], believing to not do so would represent “a failure in transparency, accountability, and leadership”.

The Scottish Professional Football League [SPFL] has called for an inquest into the issues surrounding the Ibrox club’s use of a tax avoidance scheme between 2001 and 2010 after the Supreme Court recently found in favour of HM Revenue and Customs who had argued that £47m of payments to players, managers and directors ought to have been taxable.

The SFA, however, have been reluctant to look further into the matter, telling clubs that doing so would be akin to “raking over the coals”. That stance has disappointed Celtic, however, who believe a review is necessary so that “a line can be drawn under the affair”.

The Celtic statement read: “In the light of all information that has now become available, Celtic has been in correspondence with the Scottish Football Association in pursuit of the Club’s belief that an independent review should be commissioned to consider the events that led to the liquidation of Rangers Oldco and the governance issues arising from those events. This is exactly the same position as adopted by the SPFL board on behalf of all Scotland's 42 professional clubs.

“The Club believes that such a review is essential if a line is to be drawn under this whole affair. On that basis, Scottish football could learn lessons and move on. The Club considers, however, that failure to carry out a full review of these events and issues, which have been without precedent in Scottish football, would represent a failure in transparency, accountability and leadership.

“Celtic was, therefore, disappointed to note that the Scottish Football Association board has confirmed that it does not intend to commission such a review. Throughout these processes, Celtic's consistent objective has been to establish the full facts, which is surely the least that all stakeholders in Scottish football - including the supporters of all clubs - are entitled to, and to learn the appropriate lessons. That remains our position.”