The only thing the club did wrong was to have more money outgoing than ingoing thanks to the debt accumulated by Craig Whyte. Being sent to Division 3 is not a punishment, any team that has had their company liquidated is removed from the league structure and any new company has the right to apply to Division 3 and be accepted or denied based on what they bring to the league. We were financially the best option for the other clubs in that league so we were chosen. As for other punishments we did nothing to warrant them. EBTs were legal and widespread at the time and declared in our accounts so there is no basis for sanctions there. If they were against SFA rules then the SFA should have put a stop to them when we submitted them in our accounts for the first time. At worst they were administered incorrectly in which case we would have had to pay tax and penalties on them which would be a fair sanction but as the company has been liquidated the "big tax case" is irrelevant now. The charge of bringing the game into disrepute was based on media frenzy and the anger of the opposing fans based on false information. The disruption to the Scottish game is because they were over reliant on us to begin with and not because of any crimes of ours. Any transfer embargo or point deduction in my eyes is totally unfair and is based on rhetoric rather than judicial process.