Apologies will Never Suffice or Atone.

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It's extremely easy to understand the feelings which have been sweeping through the Rangers community since we finally learned the result of the so-called 'Big Tax Case', but the true extent of the feelings can not and should not be underestimated.

Our club's great name has finally been cleared and with that knowledge there came initial feelings of joy and satisfaction, but I think it's safe to say that as we've all slept on it and properly digested the ramifications, there's a predominant and widespread sense of disbelief coupled with sheer anger at how our club, Scotland's greatest football club and greatest sporting institution has been treated.

I don't think the sense of disbelief is anywhere near as prevalent as the sense of anger though because I'm sure many of you, like myself, have felt all along that what was happening was by design and that the publication of the tax tribunal result was being delayed on purpose. How true that looks now, I must say.

I don't have secret insider knowledge illegally leaked to me from HMRC, lawyers, politicians or journalists like some of the enemies of our club have over the past couple of years, but I'm led to believe that the result of this tax tribunal is somewhere between twelve and eighteen months late in being delivered. Why is it that it was delayed to such an extent?

I genuinely don't think anyone worth believing will be willing to give us a credible answer to that question even if there's a thorough investigation or enquiry into the whole series of events. It's a question that will undoubtedly either be avoided (see - bodyswerved) or answered with a wishy washy blend of twisted truths and downright lies.

As much as we're all eager to hear a truthful answer to the question it has to be said that in all honesty we don't actually need to have it answered to have an educated guess at the answer. By all accounts it seems as clear as day that the tax tribunal result was delayed to allow certain parties enough time to try to kill Rangers Football Club.

The question which I really want answered and I'm sure it's one that most of us would like to hear answered, is who - and I mean specifically who - ordered the lengthy delay of a tax tribunal result which we should have had in 2011. The delay was no coincidence and it had massive implications including almost completely killing our football club, so I want to know exactly who was pulling the strings. We deserve to know.

Not only do we deserve to know who orchestrated the tribunal result delay, we deserve to know the specific details of the whispers, handshakes and deals. Let's say for example that we should have had the result a year ago in the final quarter of 2011 at the latest and it was delayed until the new year. Why and who ordered the delay?

Move into the new year and Craig Whyte put the club into administration in mid February. The question then becomes why did we not get the result of the tribunal at some point during February, March, April or May? Why and who ordered the delay? We deserve to know.

Some Bears blame David Murray, some blame Craig Whyte, some blame HMRC or Lloyds and some blame various combinations of these parties and others, but blame will never right the multitude of wrongs which have been done to Scotland's greatest football club.

The bottom line is that heads should roll for many aspects of what has happened, but I suggest that the delay of the tax tribunal result is a key and pivotal factor we must not overlook because I believe it to have been a delay by design; a delay which was part of an orchestrated attempt to kill and bury Scotland's greatest sporting institution.

Who would be party to such a corrupt and sinister plot though? Can you think of anyone? I'm racking my brain here, but I can't think of anyone. Wait a god damn minute, what if......... Nah, they wouldn't would they?

I can tell you one thing without pointing any fingers of blame at our previous Ibrox regimes or our club's enemies and that is we will never forget this and no apologies will ever suffice or atone.

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