Coisty makes some good points in this BBC story
here. However the one that I question is him saying it's down to 10 months of mismanagement.
It isn't, although it kind of is.
The mismanagement happened under Murray's regime. He ran up massive debts (through tax dodges) and finally ran away by selling the club to someone he knew was a crook. That was what went wrong at Rangers, the 10 months of mismanagement was a direct result of that, not the cause of the problems.
However if we turn the clock back a year... Let's say Murray sells the club to Douglas Park, who is the head of a consortium of several Scottish businessmen. Let's say Parky (that would inevitably become his moniker) goes to Lloyds of London and takes out an insurance policy for 10mil against the tax case being lost. Problem solved. Rangers continue on, and none of this would have happened.
I can't help but notice that all the rest of the hostility toward Rangers is on the back of the administration/liquidation thing, without that the rest would stay buried.
Does that make it unfair? I'm not really sure. What I am sure about, however, is that you can't change history, and that going back in time looking at the contracts submitted to the SPL isn't worthwhile, it's not a massive deal in my opinion, and not only that but Scottish football leadership is trying to scam Rangers into agreeing to accept a punishment which may or may not be ridiculous (I wouldn't trust them either), starting the league and then slapping the punishment on later when it's too late to object. Which is just same way everything else has been done.
It boils down to the what Ally said about the SPL wanting Rangers' fan's money.