POLICE who detained four men investigating the alleged fraudulent ­takeover of Rangers by Craig Whyte are also probing events before and after the purchase of the club by the consortium headed by former chief executive Charles Green.

Three of the four held by police are David Grier, Paul Clark and David Whitehouse from Duff & Phelps, the company that was appointed administrators after the business fell into insolvency under the reign of Whyte from May 6, 2011 to February 14, 2012.

Clark and Whitehouse, who were appointed as joint administrators, are alleged to have negotiated the purchase by Charles Green's Sevco consortium of Rangers assets in June 2012 with £5.5 million, believed to be in the form of a loan.

The Sunday Herald can reveal that a report sent to the ­procurator fiscal in Glasgow over the affair before the detentions related to alleged "incidents" between ­January 2010 and November 2012, a period which covers over a year before Craig Whyte took the reins at Rangers but also up to five months after the Charles Green consortium bought the assets.

Of the five identified in the report, Whyte is the only one not yet detained. A warrant has been issued for his arrest and he is believed to be abroad. Green is not one of the five named in the report.

Whyte is alleged to have completed the purchase of the club by selling off the rights to three years of Rangers season tickets to London-based agency Ticketus to raise £24m. It is believed that most of that was used to pay off the club's £18m debt with Lloyds Banking Group, a condition of the club sale.

In October last year, Rangers' auditors Deloitte flagged up Whyte's legal battle over ownership, saying it was a key uncertainty hanging over the Ibrox business. Rangers have consistently said Whyte's claims have no merit.

Duff & Phelps was at the centre of a misconduct and conflict-of-interest probe by the Insolvency Practitioners Association after complaints about its appointment as Rangers administrators.

But in June 2012, the IPA cleared them after a "thorough investigation" which concluded the company had "complied with the relevant guidance".

The former Rangers administrators said three of their staff were held for questioning over work done while they were employees of MCR Partners, before its takeover by Duff & Phelps in October 2011.

Duff & Phelps spokesman Marty Dauer said: "We believe that our work for Rangers was conscientious, thorough and properly performed in every respect. Duff & Phelps has actively co-operated with all relevant investigating authorities throughout this process. In addition, we have provided thorough reports on our role in the administration of Rangers Football Club to the Court of Session and the Insolvency Practitioners Association."