© Vagelis Georgariou | Scotzine

As a loyal Rangers supporter this of course managed to attract my attention and I became particularly intrigued when I discovered who the guest of the show was: none other than Phil Mac Giolla Bhain.

Phil’s popularity certainly seems to be growing rapidly, as reflected by his success in The Tartan Blog Awards 2011, and his website is becoming extremely popular with those like-minded Celtic fans who share his curious obsession with all things Rangers.

Celtic are a club with a proud history, indeed it is the second best in the country, and yet all outward appearances suggest that the vast majority of Mr Mac Giolla Bhain’s time is spent studying, researching and reporting on Rangers Football Club.

Given Phil’s football allegiances and bitterness towards my own club, I really struggled, and am still struggling, to find justification as to his suitability for an appearance on the website given the topic in question.

In his latest article on Scotzine, he refers to Rangers as ‘an embarrassing bit of baggage’ and rants about the anti-Irish and anti-catholic prejudices that he feels exist within the blue legions. It seems that if you want to know anything about Rangers FC or taxation then the most suitable answer is likely to come from somebody in a green and white hooped top. As such, I will ignore Phil’s choice of team from this point forth and examine some of the comments made during part two of Episode 22 of The Final Whistle.

Phil Mac Giolla Bhain refers to the ‘end of denial’ for Rangers supporters and to their growing awareness and perhaps acceptance of the financial difficulties that face their club. I will admit to possibly being one of the many who simply believed that because we would be fine simply because we are Glasgow Rangers.

Such an outlook was of course very naive but the amount of propaganda in the media recently has certainly seen that the facts – or should I call them rumours? – were no longer ignored.

I will deal with things in a slightly different order from the recorded episode and firstly talk about Whyte and the various allegations surrounding his tenure as owner of Rangers FC.

Firstly there is a debate around whether or not the takeover was paid by Mr Whyte via one of his companies or if the Ticketus money was used as his source of funding. The Rangers chairman claims to have lodged £33M into a bank account as proof of funding while his purchase of Rangers was still being processed and frankly I find it difficult to believe that his acquisition of our club would have been allowed to proceed without such a confirmation, although that is much of an opinion as Phil’s belief that it was funded by the mortgaging of future season ticket sales.

I am certainly no financial expert when it comes to businesses of this size and I don’t believe Phil will claim to be either, but to me it seems impossible that Rangers would still be running if the vast majority of the Ticketus deal was swallowed up in the funding of Whyte’s takeover, especially given our Euro exits this season. I would suggest that it would be better to wait for the facts to emerge although it certainly hasn’t prevented the media in their various forms from speculating as to the condition of the Gers’ finances.

The BBC’s Mark Daly has certainly managed to cause quite a stir with his latest ‘revelations’ regarding Craig Whyte. I have never known any owner of a football club in Britain to face such intense scrutiny from the media, an almost targeted and considered campaign that has affected Rangers’ ability to trade in the same fashion that they will have done in years gone by.

Personally I lost count to the amount of times Andy and Phil used the terms ‘allegedly’, ‘apparently’ and the likes when discussing the perjury claims against Mr Whyte and I think that frankly epitomises the problem surrounding such stories.

The latest BBC ‘documentary’ is based on the same case as they highlighted in their initial report dealing with an issue that occurred almost 17 years ago. It was claimed during the course of Episode 22 that Mark Daly had seen evidence that Whyte had lied in court and one therefore must question why Whyte has never faced trial for his actions. My cynical mind leads me to think that such proof does not exist or that indeed there is no case to answer. It should also be noted that my opinions are just as factual and correct as those you read in The Daily Record and such newspapers, although that doesn’t necessarily count for much.

As a Rangers fan I am not overly worried about the business dealings of our chairman at a time when I was due to start primary school and I don’t think my fellow Bears should be too concerned with it either. I am convinced that if you dig deeply enough, and trust me the media have in this case, then you would find dodgy dealings and goings on in the past of any successful businessmen but of course, those businessmen do not own Rangers Football Club.

There lies the difference.

Finally let us consider the possibilities that may result from the ongoing HMRC tax case in relation to EBTs used by Rangers during the Murray era and may I remind you that it is only a possibility.

Despite the sense of inevitability that the media seem to have created surrounding the issue it still remains to be seen as to whether the liability of £49M will ever become payable for Rangers FC.

Let us assume for now that it does and that Rangers via whatever process necessary are required to form as ‘Rangers Newco’. Although Mr Muirhead referred to Livingston as an example of possible punishment, I think the difference in the cases are such that it is almost irrelevant for the purposes of discussing Rangers.

Mac Giolla Bhain clearly indicates that he feels it would be unfair and unjust for Rangers Newco to gain direct access to the SPL, especially as there is the possibility that no penalties will result. Taking lessons on morals and ethics from a supporter of Celtic Football Club however may just prove too much for my principles and pride to handle.

I do however tend to agree with him in that I think that the statutory ten point penalty for current SPL clubs is likely to result if such a scenario ever comes to fruition. Phil of course feels that Rangers should begin in the Third Division and earn their place in the SPL and while that may be the moral and ethical decision, I think it is unlikely to ever happen.

This is not because the corridors of the SFA are filled with ‘Rangers men’ or because Rangers are ‘The Establishment Club’ but simply because it would be suicide for Scottish Football.

Phil suggests in his latest article on Scotzine that the SPL would survive just fine without the famous Glasgow Rangers following an immediate period of Celtic domination. I am not so sure. The current TV deal would be immediately withdrawn and all clubs in Scotland would be forced to sell their prized assets in order to compensate for the drop in revenue. Furthermore I think you can see from the mass obsession in all things Rangers that the rivalry is a must for those at Parkhead. It is as if they exist simply to try to beat Rangers, whereas Rangers exist simply to win championships.

Perhaps that is an unfair assessment of the situation but the hysteria and songbook at present from Celtic fans would certainly suggest otherwise. Either way I cannot see the SPL doing anything other than granting immediate entry to Rangers Newco, IF indeed such situation ever arises.

I am sure that Phil Mac Giolla Bhain and The Rangers Tax Case blog will be whipping the Scottish media and supporters of Celtic Football Club into a frenzy about the alleged impending death of Scotland’s premier club.

I am also sure there will be many more rumours, allegations and false accusations to be fired in the direction of Ibrox in the weeks and months to come.

For obvious reasons I sincerely hope the predictions, and perhaps hopes, of Phil are wrong and that we are spared the shortage of jelly and ice-cream that we have been promised.

I do however worry for the health and sanity of those in green and white if Rangers win the case against HM Revenue and Customs. I would advise the authorities to close all bridges and the Samaritans to dramatically increase their numbers of staff.

Seriously though, I am sure all will become clear in due course but until then, as Mr Whyte suggests, that won’t stop the media letting the facts get in the way.

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The opening weekend though kicked off with the French taking on Italy in what was a change in the management teams, but no real change on the pitch.

Despite Italy’s momentous win last time round, it wasn’t to be the same again; this time France claiming a 30-12 victory.

French centre Aurelien Rougerie darted through the Italian defence to score the first try of the game after both teams had kicked points on the board.

It was more like the Italy that everyone knew and half-expected. But in pre-match features on the BBC, new Italy coach Jacques Brunel claimed that in two years time he wants people to really believe that it will be “Italy’s year”…

One day Scotland coach Andy Robinson might have a similar mindset, but there is a more glaring problem at hand: basic errors. Even a makeshift England side still pose a threat in this tournament, but they weren’t in the best of form either.

It looked like it would be another try-less game until Dan Parks (who’s kicking for goal had been adequate so far) attempted to kick for touch only to be blocked by veteran Charlie Hodgson who piled on the misery over the try line.

And even though Scotland managed to amass an astonishing 238 passes to England’s 72, the one pass that could have swung the game was one that wasn’t made. Ross Rennie found himself running towards Ben Foden with players on either side that could have taken the ball over the try line, but Rennie’s efforts were too late and Scotland were left wondering what might have been.

As well as that, there were questions over whether or not Greig Laidlaw had actually put the ball to ground to score a try. Although video evidence was sketchy, it did look like Laidlaw had got a thumb on the ball – but with too much uncertainty the TV Judge advised the referee not to award the try.

So Scotland could not provide a comeback in what was a poor game of rugby. Polar opposites then of the Sunday game in Dublin where Wales notched a big win despite being behind at the interval.

Tommy Bowe’s try for Ireland stretched the lead before a late Welsh revival, something which could play in favour for Warren Gaitland if rumours are to be believed that he wants to be the next British and Lions coach.

Wales could have been reeling over missed chances of Rhys Priestland missing several kicks, but Leigh Halfpenny stepped up to the plate and – with the score 21-20 to Ireland in the dying minutes – kicked from right in front of the posts to win the game.

It can only be hoped that we have more enthralling games like that between Wales and Ireland, but it is only the first week. Five weeks to go, and Scotzine will be here each step of the way.

I do not know why this should be, other than the effect of the Daily Record “exclusive” on the Ticketus story.

Some of us had pointed the way in June of last year.

The story was always there for a sports desk to run with it. The unthinkable is now being planned for by the people who hold positions of power and authority in Scottish football.

Stewart Regan seems to think he can reach the nation through Twitter. The defence of the “Old Firm” brand is in full swing.

Should the “big tax bill” crystallise and the cash flow situation at Rangers deteriorate then the club established in 1872 (I know it has 1873 on the crest) will cease to exist.

It will, literally, be the end of “The Rangers” and the connection with the past will be broken.

A new company and new club could be set up and it could call itself Rangers, but it would not be the club established when Queen Victoria was on the imperial throne.

“Rangers 2012” would be a new club.

The movers and shakers in this are already positioning their ducks in the correct order for the “New Co” to be parachuted into the SPL without any penalty.

If Rangers (1873) go into administration then there is mandatory 10 point penalty in the SPL. If the liquidation occurs then the “NewCo” does not have any penalty laid down in the SPL rules.

The penalty could be draconian or there could be no penalty at all.

Given that Planet Fitba is considering the unthinkable (Rangers being liquidated) then perhaps you might want to consider this:

If Rangers were liquidated and, for the sake of this argument, were not allowed to come back straight into the SPL as a “NewCo” then what would happen?

I suspect that the “provincial clubs in the West of Scotland might benefit. Perhaps Chick Young might indeed become a St Mirren fan. Ok, perhaps not.

Certainly Motherwell would get some erstwhile patrons of Ibrox. The Ayrshire clubs, especially Kilmarnock, would get a lift. Hearts would probably get more people through the gates though I doubt Hibernian would.

Fairly quickly Celtic would start to find that they would be coming up against a clutch of teams capable of beating them.

It would be like having several clubs the size of Hearts in the West of Scotland. The financial disaster prophesied by people like Stewart Regan is shrill and fact free.

The backward multiplier effect of a Rangers free SPL is heavily over stated by these hand-wringing adherents of John Maynard Keynes.

Celtic would, for a while, dominate, but the Parkhead side would not be invincible and these provincial clubs would grow.

The model would be a self-sustaining one with most clubs fielding the product of their own youth systems. Rangers’ financial doping poisoned the well of talented Scottish youth. Murray Park became a training facility for foreign imports not an academy for home-grown talent.

Celtic was forced into a borrowing driven arms race under Martin O’Neill.

A generation after the tax-free steroid enhanced Rangers of the Advocaat years the SPL could see more and more players like James Forrest and James McCarthy breaking through into the top flight while still in their teens.

In the 1980s when Rangers were enfeebled the new firm was in their pomp and Celtic had real competition from Aberdeen and Dundee United and Hearts came within a whisker of winning the double.

Apart from the lifting up of several provincial clubs there would be a wider societal benefit from the extinction of Rangers.

What WOULD be gone in a landscape without Rangers would be a gathering point for anti-Irish racism and anti-Catholic hatred in Scotland.

Although there would be ex-RFC fans supporting these other clubs they wouldn’t be facilitated in their ethno-religious hatred which seems to define their very existence.

Ex-RFC fans attending these clubs would find Pepperamis in green wrappers, eggs Benedict on the lunchtime menu and, whisper it, a player from the Republic of Ireland in their first team.

Rangers have been the nexus for much of the anti-Irish racism that has characterised modern Scotland in my lifetime.
Without this grand central stain of poison Scottish football and Scottish society will be the better for it.

In fact I can think of no better bit of national housekeeping as the independence question is about to be asked.
Rangers, a creation of Imperialist North Britain, are an embarrassing bit of baggage that the new Scotland can do without.

Written by Phil Mac Giolla Bhain

Phil Mac Giolla Bhain is an author, blogger, journalist and writer based in Donegal, Ireland. He has broken some of the most high-profile stories in recent times regarding Scottish Football. From the Hugh Dallas email scandal to the Rangers tax issue, the Neil Lennon letter bomb attacks not to mention tackling the racist Famine Song. Phil has written for the likes of the, Caledonian Mercury, Celtic View, Guardian, Magill, Irish Independent and the Irish Post. Phil is an active member of the NUJ sitting on the Irish Executive Council and the New Media Industrial Council.

On 67 minutes, Lisa Evans (who was recently on trial with German outfit Turbine Potsdam) came on for Scotland and her introduction proved pivotal for Anna Signeul’s side as she gave Scotland the lead just eight minutes later.

The icing on the cake was provided by Beattie late on, scoring three goals in the space of six minutes.

Speaking to the Official SFA website national coach Anna Signeul said: “This was a much tougher game than the score suggests. I thought we were the better side, and scored some fantastic goals, but Northern Ireland were confident on the ball, fought hard, and prevented us from pulling away until very late in the game.”

Scotland will now travel to Cyprus at the end of the month to take part in the Cyprus Women’s Cup, after being drawn in Group B with Canada, Italy and Holland

Scotland: Fay (GK, Cpt), Jones, Small (Mitchell, 87), Dieke, L Ross (Evans, 67), Love (Dempster, 89) Lauder (C Murray, 79), Little, Beattie (Grant, 89), J Ross, Fernon (Brown, 83).

Subs not used: Lynn (GK), J Murray.

In their first match without Nikica Jelavic following his deadline day transfer to Everton, Ally McCoist made one change from the team that beat Hibs the previous weekend with new signing Mervan Celik replacing Gregg Wylde in the starting eleven.

But it was the visitors who started the better and in the opening fifteen minutes Rangers goalie Allan McGregor was twice called into action.

On 11 minutes he did well to save a deflected shot from Russell and then three minutes later he took no chances and punched away a swirling shot from Paul Dixon.

From the resulting corner Gunning gave his team the lead. Rangers never looked comfortable in dealing with it and after McGregor hurried away a cross from John Rankin, Gary Mackay Steven crossed the ball in for Gunning who sent his header past the despairing McGregor.

Rangers needed a response and almost got it immediately from the one bright spark on the day, Sone Aluko.

The former Aberdeen man once again opened his box of tricks on 18 minutes and lashed a right-footed drive which was well-saved by Dusan Pernis.

Midway through the first half Pernis was again United’s saviour. Aluko set up David Healy whose shot seemed to be heading for the bottom corner but Pernis managed to get down and guide it out for a corner with a glove.

Just as Rangers looked to be on the front foot, they lost a very cheap second goal on 34 minutes.

Dixon and Mackay-Steven linked well together on the left hand side and with Kyle Bartley out of position, Johnny Russell had all the time in the world to hit home past McGregor, to leave Rangers with a mountain to climb.

The only chance of note before half-time fell to Kyle Bartley after a clipped ball into the box from Steve Davis, but Pernis collected the ball easily.

The ineffective Celik was replaced at half-time by Salim Kerkar as McCoist looked for a way for his side to get back into the game.

On the whole the sparse Ibrox crowd of only 17,822 saw very little in the way of chances for the home side and indeed it was the visitors who had the better chances in the second 45.

Devoid of service, Healy was replaced after 60 minutes by fellow Northern Irishman Andrew Little who moved up front with Kerkar.

But soon after Garry Kenneth had a great chance to kill the game off, but his free header only found the arms of McGregor and soon after United captain Jon Daly missed a header from six yards.

A rare chance for Rangers came on 71 minutes as some good skill from Aluko found Little in the box but he scooped his shot over the bar.

By this time Gregg Wylde had come on as Rangers threw their last throw of the dice at the tie, on 75 minutes Maurice Edu fired a shot well wide from distance.

John Rankin then tested Allan McGregor with a fierce volley as Dundee United looked for a third.

In the end, a Sone Aluko free-kick in the closing stages of the match went well over the bar, summing up the day for Rangers.

After the match Rangers manager Ally McCoist said: “Our defending for the goals was very, very poor. We certainly could have defended the cross a lot better for the first. “It was far too easy for the second goal with Johnny Russell getting far too much space. Defending is part of the game that we take pride in but it was poor today.

“It’s been a really disappointing day but you have to give credit where it’s due and I thought United in the first half played well.”

He added: “I felt we attempted to push forward and the effort was certainly there to get balls in to the box, but there was a bit of guile missing in the end. I certainly don’t have a problem with the way the players went about things in the second half. We were trying to push forward with Lee Wallace on the left and Sone Aluko on the right and the effort was there but the wee bit of quality was missing today.”

With Rangers knocked out of both domestic cup competitions, all their efforts will now be solely focused on the league.

McCoist continued: “The players will be fine. We don’t have an option. We have to get our sleeves rolled up and get on with it. The players are disappointed, but on Monday we’ll get in to training and we’ll go ahead. This club has had problems in the past but there is determination and grit in that dressing room that will see us through this.”

A jubilant Peter Houston told BBC Scotland after the match: “The first-half performance, especially, was excellent, we created a lot of chances and scored two good goals. We didn’t play as well in the second half, but I’m maybe being a wee bit picky.

“We still looked dangerous on the counter attack and restricted Rangers to not a lot. Pernis had two good saves from Healy and Aluko in the first half and that’s where you need your goalkeeper to keep you in the game. We’ve got a nice balance between youth and experience. It’s taken a while to come together but this was always going to be a transitional season. We’ve still got a lot to do to secure a top six place in the SPL.

“But it’s nice to come to Ibrox and record a victory. We kept attacking and kept two up all the time.”

RANGERS: McGregor; Bartley, Wallace, Bocanegra; Goian; Edu, Davis, Papac (Wylde, 69), Celik (Kerkar, 46); Aluko, Healy (Little, 60).
Subs not used: Alexander, McCulloch.

DUNDEE UNITED: Pernis; Neilson, Dixon, Kenneth, Gunning (Dillon, 90); Rankin, Robertson, Mackay-Steven (Lacny, 88), Armstrong (Flood, 76); Russell, Daly.
Subs not used: Banks, Ryan.

Attendance: 17,822

An official statement on the club website read:

“Livingston Football Club has today parted company with first team manager Gary Bollan. Gary’s immediate departure, together with assistant Scott Paterson, ends his two and a half year association with the club.

“The board of directors would like to place on record its appreciation for Gary and Scott’s contribution to the club over that period. Both have given good service to Livingston and are departing with our best wishes for the future.

“Although initial success has been achieved on the field, it has become clear to the board more recently that a change of management is required to deliver our longstanding vision for the club’s football operations.

“Head of Youth Development Brian Welsh will assume responsibility for first team matters for an interim period whilst a suitable candidate for the manager’s position is identified.”

Bollan became manager of Livingston back in August 2009, after American goalkeeping coach John Murphy who was appointed manager by former owner Angelo Massone, left the club.

After his sacking was announced by Livingston, Bollan told BBC Radio Scotland’s Sportsound: “It’s very hurtful for what we’ve done. I’m extremely angry at how we’ve been treated. It’s come as a massive blow and I’m shell-shocked to say the least. We’re sitting mid-table. The last three games we’ve had have been difficult ones – Ross County, Dundee, Falkirk.”

He added: “We were told that the reason for the sacking was not having young kids in the first team. They see the future as having kids, the under-19 squad playing in the first team with a view to selling players on and continuing that conveyor belt.

“If you look through the first team, there’s five or six players who have come through the ranks at Livingston. Mixed with experience, we thought we had a good blend but others thought otherwise and myself and Scott have now suffered for that even although we felt we were doing a good job and have done a good job for the past two-and-a-half years.”

Livi striker Kenny Deuchar posted on his twitter account, after hearing the news: “Gaffer sacked! Never saw that one coming!”

Welsh, who takes over first team matters is set to move to America on the 15th February to take up a coaching position in Virginia.

Livingston have not won a game in 2012, with their last coming on the 26th December against Hamilton, 1-0 thanks to a goal from Bobby Barr. Livi currently sit in sixth place in the league 14 points behind league leaders Ross County, next up for Livingston is Partick Thistle at home on the 11th February.

In an open letter to the supporters, he said:

“To all Rangers supporters, I write to you today to address a number of key issues facing the Club. First, I would like to address specifically the latest attempt to undermine Rangers in today’s Daily Record which devotes five pages to trashing our efforts to get this Club back on a sensible financial footing.

“In the most lurid terms, the Record accuses the Club’s management and, specifically me, of using supporters’ money to help fund the buy-out of Rangers. Not true. The Club is accused of not paying £5million in VAT. Not true.

Once again Whyte failed to state which company the £18 million came from which paid off the bank debt.

He continued: “I can categorically assure supporters that when I launched a takeover bid for the Club it was funded entirely from one of my companies and that was demonstrated clearly to the satisfaction of the previous owner, Lloyds Banking Group and professional advisers.

“What is true is that Rangers, like many other clubs, has a financing arrangement in place with a company called Ticketus which enables the Club to receive revenue from a portion of season ticket sales in advance.

“There is nothing unusual or untoward in this arrangement which was put in place at the Club long before my takeover last year and was used by the previous management. For members of that regime to criticise the use of a scheme they put in place is, frankly, outrageous.

“This is a perfectly straightforward way of raising working capital for the Club. Money from season ticket sales goes directly to the Club and is used for the Club’s operations and that remains the case. In effect, all this financing arrangement does is release the revenue to the Club earlier.”

Whyte continued his broadside on the Daily Record, “The Daily Record’s approach to this story sought to distort and dramatise the matter. I for one will not be reading or buying the Daily Record again and I’m sure many other Rangers fans will share my disgust at yet another smear on this football club.

“It was, predictably, fuelled by accusations of former board members of the Club. I simply ask Rangers fans what these men did for Rangers in the Club’s hour of need? They were all talk and no action and presided over the Club as it careered to the brink of financial collapse.

“The overarching issue that affects Rangers financially is the HMRC tax tribunal, which has been hanging over the Club for many years and long before I became chairman. As I have said many times before, the sooner that is resolved the better.”

Craig Whyte then commented on the news that striker Nikica Jelavic is Everton-bound. He continued: “In terms of the playing squad, you may know the Club has agreed a fee with Everton for the transfer of Nikica Jelavic. We wish the player well and thank him for his contribution to Rangers.

“The reality of Jelavic’s departure is two-fold. One, the player wanted to leave and there is no point in trying to keep a player who no longer wants to be at Ibrox. Two, the Club is simply not in a financial position to turn down offers for players which give the Club a good return on its original investment.

In terms of the club’s transfer dealings, Whyte said: “Investment in the playing squad has been a thorny issue since I took over the Club in May and is the source of endless debate, much of it ill-informed. I want to set the record straight.

“In the summer transfer window last year we conducted 14 different pieces of transfer business, more than any other club in Scotland. This included new signings and improvement to existing contracts with key players, increasing the players’ wage bill significantly. We now have a first team squad of 30 which includes 18 full internationalists.

“Admittedly, there were transfer targets we did not secure but that is not uncommon. As chairman, I have supported Ally McCoist in his choice of targets and will continue to do so. The timing of Jelavic’s departure so late in this window is far from ideal and efforts to improve the squad will continue until the transfer window closes.

“That said, we must be realistic. Media coverage of the transfer window has bordered on the hysterical. As it stands at the moment Rangers has operating costs of approximately £45 million a year and revenues of around £35million – not including revenue from possible Champions’ League and Europa League participation.”

“As we know, European money cannot be taken for granted and it doesn’t take much to work out that without it there is a big financial hole to fill every year – regardless of who owns the Club.

“I’ve said many times that in Scottish football we have to move on from this mindset that you have to keep spending more and more money – that’s what got this Club into financial trouble before. We have to live within our means, continue to develop talent and spend wisely.”

“What I can say to you as a Rangers fan is that everything I will do as chairman will be in the interests of the Club and I thank you for your continued support.”

Source: Rangers Football Club official website

23.00

AND THATS THE WINDOW SHUT… Now turn the bloody heating!

22.58

MK Dons have signed Celtic midfielder Paul Slane on loan until the end of the season, subject to him receiving international clearance.

22.48

Hibernian confirm Matt Doherty joins the club on loan from Wolves until the end of the season

22.38

Hearts keeper Marian Kello has turned down a move to Austria Vienna, while Bristol City weren’t willing to meet David Templeton’s valuation.

22.35

Hibernian have confirmed that striker Akpo Sodje has parted company with the club by mutual agreement.

22.17

Speculation that Leon Best is in discussions with Celtic about a loan move until the end of the season, however the player has rejected a move to the club to fight for his place at Newcastle.

22.14

Hibernian have confirmed that defender Michael Hart has parted company with the club by mutual agreement.

21.51

No signings at Rangers as Ally McCoist has failed to persuade owner Craig Whyte into parting with some cash. So was that Grant Holt bid just smoke and mirrors to try and appease the fans into thinking that they were priced out of a move then?

21.12

Graeme MacGregor has just signed for Hamilton Accies on loan from Bolton until end of season

21.09

Nigerian Under 23 international Daniel Uchechi has become the fifth and final signing for the Dons during the January transfer window.

21.07

Kallum Higginbotham moves to Huddersfield Town after a six figure sum was accepted by Falkirk. Player moves with immediate effect.

20.52

Everton have officially completed the transfer of Nikica Jelavic from Rangers on a four and a half year deal. Transfer fee is around £5 million.

20.25

Conrad Balatoni has partied company with Hearts and is now a free agent. The defender was on loan to Partick Thistle in the first half of the season and his contract was up in the summer.

20.15

Dunfermline have signed Jordan McMillan joins from Rangers until May 2013, while John Potter has gone out on loan to Queen of the South until the end of the season.

20.13

Clyde Superscoreboard have stated that Rangers offered a mere £500,000 for Norwich City captain Grant Holt. Which was promptly rejected by City.

20.07

19-year-old striker Stephen Reynolds has left St.Johnstone by mutual consent

20.07

Rangers are ‘unlikely’ to add to their squad before the close of the January transfer window according to STV Sport

20.06

Craig Brown is busy trying to get the Nigerian FA to process Uchechi registration with a two-and-a-half year deal agreed with player.

20.05

Hibs have beaten Rangers to the signing of Honduran Jorge Claros and joins the Easter Road side until the summer.

20.05

18 year old Dyer returns to Ayr having previously played for the Ayr United Academy side before signing on at Murray Park in June 2010.

20.04

Dundee United Chairman Stephen Thompson confirms club do not envisage any more transfer activity before end of business tonight.

20.01

Kyle Hutton has signed a one-year contract extension but will go out on loan to Dunfermline for the rest of the season.

17.22

Rangers reportedly back in for Francisco Sandaza according to Sky Sports

16.58

Blackpool still interested in signing Paddy McCourt, but Celtic holding firm and stating that he is not for sale.

16.56

Celtic target Jamie Vardy has had a £1 million from an unnamed club for him rejected by Fleetwood Town

16.53

Fraser Fyvie has turned down offer of a contract extension at Aberdeen. Deal actually expires in December. Free to talk to clubs in summer according to Liam McLeod of BBC

16.52

St.Mirren have announced that they will not be doing any further business in this transfer window

16.49

Striker Roy O’Donovan has signed for Hibernian on loan from Coventry City

16.44

Jamie Murphy has rejected a move to Blackpool from MOtherwell according to Scott Burns of the Scottish Daily Express

16.39

Rob Ogleby has left Hearts on a free transfer and signed for Wrexham

16.31

Norwich have knocked back a bid for striker Grant Holt from Rangers

16.31

Austria Vienna interested in signing Hearts keeper Marian Kello.

15.05

Hearts youngster Jamie Walker has signed for Raith Rovers on loan until the end of the season.

14.43

Rangers have made a bid for Norwich City captain Grant Holt according to Sky Sports news, but Paul Lambert was adamant this morning that no first team player would be sold.

14.41

Huddersfield sign Murray Wallace from Falkirk for initial £300,000 rising to £700,000 and promptly returns to Falkirk on loan until end of season – Sky Sports

14.26

Efrain Juarez has returned to Celtic Park after his loan with Real Zaragoza was terminated by the Spanish club.

14.22

Jordan McMillan has left Rangers for Dunfermline for an undisclosed fee on a one and half year contract

14.08

St.Johnstone’s Steven Anderson has signed a two year contract extension taking him through to the end of season 2013/2014.

14.01

Partick Thistle defender Johnny Lindsay joins Brechin on loan until the end of the season

13.41

Derek Riordan in talks with Polish side Legia Warsaw

13.38

Looks like Falkirk’s 3-1 defeat to Celtic on Sunday in the League Cup semi final could be Kallum Higginbotham’s final game for the Bairns as he is en route to Huddersfield for talks, with clubs negotiating a fee currently.

13.33

St.Johnstone striker Sean Higgins has signed for Ayr United on loan for rest of season

13.23

Watford FC are looking to sign Motherwell centre-back Shaun Hutchinson

13.18

Sky Sports reporting that Hibs are set to sign Gambian defender Pa Saikou Kujabi

13.15

Watford are interested in signing Hearts’ 23-year-old winger David Templeton before the deadline tonight according to Sky Sports News.

12.46

Partick Thistle midfielder Iain Flannigan leaves the club by mutual consent

12.42

BBC Scotland’s Brian McLaughlin reports that Hearts have received two bids for winger David Templeton. One from Rangers and one from an English Championship club, believed to be Bristol City.

12.31

Sky Sports reporting that Jorge Claros has signed on loan for Hibernian following the collapse of Rangers securing the player due to financial issues.

12.27

Hearts captain Marius Zaliukas could be set to leave the Tynecastle club and move to the Championship – BBC Sport

12.24

Isaac Osbourne has agreed a contract extension at Aberdeen that will keep him at the club until the summer of 2013.

12.22

Ronnie MacKay of The Scottish Sun has tweeted that Murray Wallace of Falkirk has agreed to sign for Huddersfield Town.

12.20

Cameroon international Matthew Mbuta will arrive at Rangers for a trial period later – Sky Sports

12.15

Raith Rover’s striker John Baird has stated via his twitter account that he is staying put at Starks Park and not going anywhere.

11.37

Rangers hopes of trying to sign Grant Holt from Norwich City have been dealt a blow with manager Paul Lambert stating that no first team player will leave Carrow Road.

11.06

Bristol City are in the frame to sign Celtic defender Mark Wilson – Sky Sports

10.29

St Johnstone manager Steve Lomas insists there has been no bid from Bristol City for the club’s captain Jody Morris – Sky Sports

10.28

Rangers eyeing up a loan move for Fulham striker Marcello Trotta – Fulham & Hammersmith Chronicle

10.24

Dundee United manager Peter Houston has stated categorically that Johnny Russell will still be a United player come the end of the transfer window tonight. Also added that he doesn’t expect any more comings or goings from the club.

10.23

Aberdeen set to complete the signing of Nigerian Under-23 international Danny Uchechi – Evening Express

10.22

Hearts have slapped a £1million price tag on David Templeton with Cardiff City, Nottingham Forest, Bristol City, Blackburn Rovers and Rangers all swarming around the midfielder with a view to a move – The Scotsman

10.20

Hibernian have bid for Scunthorpe’s Northern Ireland defender Michael O’Connor, with Scunthorpe manager Alan Knill confirming this. – BBC Scotland

10.19

Inverness Caley midfielder Lee Cox has moved to Paulo Di Canio’s Swindon Town side for a fee of around £50,000 – STV Sport

10.17

Rangers striker Nikica Jelavic has agreed personal terms with Everton, with a medical pending ahead of his move to the English Premier League club – BBC Scotland

10.15

Livingston have announced that Mark Fotheringham and Maurice Ross are to leave now that their short-term contracts have expired and will become free agents.

10.12

Everton have agreed a fee with Rangers for top scorer Nikica Jelavic – Scotzine

Boyd has been signed as a designated player for the Timbers and will be added to the club’s squad pending the receipt of his P-1 visa and the successful completion of a medical.

Timbers owner Merritt Paulson said: “I’ve said from the beginning, that we are committed to winning and will the make a significant investment on the player front if it is the right fit for the organization. Kris perfectly fits the profile of the team’s needs and will make a huge impact.”

Former Rangers striker John Spencer, who is now head coach of the Timbers commented on the acquisition of Boyd: “Kris is a proven goal-scorer at the highest levels of the game, and we expect that to continue here in Portland. We’ve been looking for this type of traditional number nine player and are very pleased we found him.”

Kris Boyd commented on his move: “I’m delighted to be in Portland and hopefully I’ll be over as soon as the visa matches up to be in time to be ready for the season.”

Boyd made his professional debut with Kilmarnock in 2000 and during his time at Rugby Park he scored 63 times in 153 games, before earning a move to Rangers midway through season 2005-2006, where he scored 101 times for the Ibrox side. In total since his senior career debut he has scored 176 goals in 335 matches during his time in Scotland and England, however he failed to make an impact in England and could not muster 90 minutes in several months when he moved to Turkey.

He now looks set to resurrect his career in the MLS.