The Record cannot bring itself to say the word LIQUIDATION, but don’t worry, Celtic fans will clear that up for you
The Daily Record's Man City piece mentions liquidation once, in a bullet point, then spends the rest of the article calling it insolvent. We're not letting that slide.
Eric Knott 
GLASGOW, SCOTLAND - AUGUST 20: A General Stadium View of Ibrox during a UEFA Conference League Playoff Round First Leg match between Rangers and Jablonec, at Ibrox Stadium, on August 20, 2026, in Glasgow, Scotland. (Photo by Craig Foy/SNS Group via Getty Images)
Today, the Daily Record published an explainer on the Manchester City case and the “parallels” with the Ibrox club.
“Everything you need to know”, apparently.
Everything except the one word that actually explains it.
I’ve written about this twice already, so I’ll try not to repeat myself too much.
Yesterday, it was talkSPORT calling it a relegation.
This morning, it was the Companies House documents, for the benefit of the Ibrox fans who hadn’t taken yesterday well.
And now the Record has had a go.
To be fair to the Record, the word does appear once, but you have to go looking for it
It’s in the first bullet point, tucked into a sentence about “Rangers Football Club plc”.
That’s the one mention.
After that, it disappears.
Here is how the Record sums up the “one key difference” between City and the Ibrox club:
While the Etihad giants are facing the prospect of being demoted straight down to England’s lower leagues, that is technically not what happened to Rangers.
Technically.
And the very next line:
At the time of the failed vote to be accepted into the Scottish Premier League, Rangers were completely insolvent, with the new company then being forced to start again in the fourth tier.
Completely insolvent.
Not liquidated, insolvent.
Plenty of clubs go insolvent and come out the other side as the same club.
Rangers 1872 didn’t come out the other side.
The Record even writes “the new company” and “the new club” in the same piece, and talks about the “old Rangers” being replaced.
So they know full well what happened.
They just won’t say it where the reader might notice.
Liquidation is not relegation, and the SMSM still cannot seem to grasp that
Relegation happens to a club that finishes bottom of the league.
Liquidation happens to a company that can’t pay its debts.
When a club is relegated, it’s still the same club.
When a company is liquidated, it’s gone.
It really is that simple.
Yet the subheading on the Record’s piece talks about City “being sent packing to England’s fourth tier” and says that has “drawn comparisons with Gers’ plight 14 years ago”.
Plight.
Like they’d had a bad run of injuries.
Every pundit wants City sent down, as if that’s what happened at Ibrox
The Record rounds up the reaction from former players as well.
Paul Lambert has drawn similarities between the two cases.
Darren Bent wants City sent down three divisions.
I can see why they’d make that comparison.
City cheated, the Ibrox club cheated, so why not the same punishment?
But the Ibrox club wasn’t sent down anywhere.
A new company was formed, it applied for a place in the league, and the other clubs voted against giving it a place in the top flight.
That’s not a punishment for cheating, that’s what happens when you start a new club.
So how can you send City down the same road, when nobody ever sent Rangers 1872 down it in the first place?
You can’t.
The only way City end up where the new Ibrox club started is if City stop existing as well.
Nobody is suggesting that, and nobody should.
They had no problem using the word back in 2012
That’s the part that really gets me.
As I showed you this morning, the headlines from 2012 are still there.
The papers weren’t shy about it back then.
Go and look at those headlines yourself, they’re still sitting there in black and white.
Nobody at the Record back then was worried about upsetting anybody.
Fourteen years later, it’s the word they won’t say.
What changed?
The facts didn’t change.
The documents at Companies House certainly didn’t.
The only thing that changed is that somebody decided the story needed to be told a bit more gently.
Manchester City will be stripped of their trophies, and the Ibrox club got to keep theirs
This is the other bit the Record glosses over.
City have been found guilty of 114 of the 115 charges against them.
They’ve lodged an appeal, and they’re entitled to it.
But if that appeal fails, mark my words, the titles won in that period will be taken off them.
Liverpool and Manchester United will make sure of it.
Now look at what the Record says about what happened in 2012.
A £250,000 fine for Rangers 1872 from the Lord Nimmo Smith commission.
A finding that they had “not gained an unfair competitive advantage”.
And as a result, the titles stayed where they were.
So a club that paid over £47 million in tax-free loans to players and staff through the EBT scheme gained no advantage from it?
Seriously?
The dead club kept its trophies, and the new club was handed them.
City won’t get that deal, and everybody knows it.
That’s why they can call City’s situation a scandal, but the Ibrox club’s has to be a “plight”.
Of course, none of this is news to Celtic fans.
We’ve been saying it for fourteen years, and we’ll keep saying it.
If the Record won’t use the word, we’ll use it for them.
Rangers 1872 were LIQUIDATED.
No, not relegated.
Not demoted.
Not “technically” anything.
Liquidated…
Key Takeaways
- The Daily Record discusses the Manchester City case and its parallels with Rangers, but fails to clearly state that Rangers were liquidated.
- The article highlights that liquidation, not relegation, meant Rangers ceased to exist as a club, contrasting with the treatment of Manchester City.
- The author criticizes the Record for downplaying the liquidation and misrepresenting the situation as a mere plight.
- Historical context shows that the Record openly discussed Rangers’ liquidation in 2012, but now avoids the term.
- City faces severe penalties for misconduct, whereas Rangers retained their titles despite illegal financial activities.
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The cesspit of a cheating clud was liquidated and closed down because they couldn’t pay their bills as a result of all their cheating yet still they were allowed to start in the 4th tier when they should have been in junior football. Why? Because too many people were too scared of what the hoardes of orcs whould have done. Shameless cunts
James Traynor wrote an article in the record,that if Rangers 1872 were found guilty at the lord nimmo Smith commission they should be stripped of the trophies they won in the EBT period, that’s a fact.
“Lord Nimmo Smith” ; “Rangers – guilty”. A CLEAR CONTRADICTION OF TERMS.
Corruption personified.
Eric, keep fighting the good fight!!
L I Q U D A T I O N = D e a d !!!!!
So, if the new club, Sevco, have all the trophies, that must mean that anyone
writing the history of the old club, R4ngers, would have to say that they had no trophies.
Or am i havering as usual?
Re the new club..(.Rangers International
or such shite)
I vaguely remember McCoist outside (the back end) Ibrox reading a prepared statement thanking the authorities for allowing the NEW club ENTRY to the 4th tier….
I m no good at retrieving this stuff but it wouldve been July / August 2012.
Not to mention W Smith wishing the NEW club ‘good luck’ when he resigned.
Try the other side of the coin and imagine it was Celtic FC who was liquidated …God forbid ? The SMSM would still be celebrating and rejoicing in the deed 14 years later …and would never cease to print or say or punish anything to remind everyone of the fact ! They all would have field days re – iterating how and why Celtic FC went out of business was liquidated and remain a separate club from the original … unequivocally ! Without the slightest doubt whatsoever or demanding the club be regarded and believed as so . Every stone would be turned over …forensically examined for clues and slime by the scoops all competing to unearth another another major factor in the causes of liquidation. Unlike the tribute act limited scrutiny they pretended to do before being ‘warned off ‘ from Ibroxland with few exceptions ! How many organisations like our SMSM and other platforms and outlets print …debate and publish facts about a certain Glasgow football club being liquidated (as dead as a Dodo) ,to the entire planet ….then a short time later say ‘only kidding ? ‘