FORMER Rangers owner Sir David Murray said last night the timing of the appointment of administrators to the club was "surprising" given that no decision has yet been reached in the taxman's claim.

Sir David – who sold the club to Craig Whyte in May 2011 – said he recognised the HMRC proceedings stemmed from his time at the club, but claimed the tax liability was fully disclosed prior to the sale.

The businessman said: "The timing of the appointment of administrators is especially surprising given two facts.

"First, there has been no decision – and there is no present indication as to the timing of a decision – from the first-tier tax tribunal concerning the potential claim from HMRC of £36.5 million excluding interest and penalties.

"Second, legal opinion on the strength of the club's case remains favourable."

Sir David added that his firm, Murray International Holdings Ltd (MIH), sold its shares to Whyte's firm Wavetower under certain conditions, including the settlement of the tax liability.

He said he received assurances in January that this obligation was being met.

Deputy First Minister Nicola Sturgeon – whose Glasgow constituency includes Ibrox Stadium – said she hoped a solution could be found to allow the club to continue trading and meet its employment obligations.

She added: "Now that an administrator has been appointed, I very much hope that a way forward can be found that allows Rangers to meet its obligations, continue in business, and save jobs."

Minister for Commonwealth Games and Sport Shona Robison added: "This is obviously a concerning situation for everyone involved in Scottish football.

"Football is our national game and it is now for the administrators to take forward the process of assessing the business and securing an outcome in the best interests of the club, its staff, supporters and the game of football as a whole in Scotland."

Shadow Scottish Secretary Margaret Curran has also written to the Treasury, urging it to act "in a reasonable way" with the club.

She wrote: "The ongoing discussions between HMRC and Rangers are key to reaching a sustainable outcome for the club."

Fans last night raised concerns that the club could be put into liquidation and lose its name and place in the SPL.

Central Ayrshire MP Brian Donohoe, secretary of the Rangers Supporters Club, said: "It's absolutely devastating, the information that's come out, that HMRC would take such a silly decision.

"The worst case scenario is that Rangers could be put into liquidation."

Supporters also gathered outside Ibrox looking for answers.

Allan Thomson, 55, said: "It's a disgrace. It wasn't a shock that we were heading for administration, that was a long time coming. But it was a shock when it actually happened."

Robin Lowey, 56, added: "Fans want answers and Mr Whyte is not providing us with them. You would expect him to come out and face us."