As for those administrators: Meanwhile, it has emerged that David Grier, a partner at Rangers administrators Duff and Phelps, was centrally involved in Craig Whyte's takeover from previous owner Sir David Murray. As emails obtained by BBC Scotland show, he even assured the previous board that Mr Whyte's bid had already secured a "time to pay" deal with HMRC. This has led one academic to raise concerns over the appointment of Duff and Phelps as Rangers' administrators. Steven Morrow, senior lecturer in sport finance at Stirling University, said: "If there is evidence of a prior relationship between those involved in an administrative capacity and the directors of Rangers Football Club, then I think that would raise concerns among some of the creditors. "This is because the role of the administrator is to be independent, to look after the interests of all the creditors, not to be seen to have any particular interest in one group of creditors. "Their job is to try to make sure the organisation is a going concern but protect the interests of all creditors and that's what the process is about." Duff and Phelps has denied any conflict of interest in acting as administrators. In a statement, the firm said: "The appointment of D&P was approved by the Court of Session in Edinburgh and the appointment was agreed to by HMRC. "Indeed, HMRC withdrew their application to have an administrator of their choice appointed and are now engaging with D&P as the administration progresses. "There is no conflict of interest whatsoever as it is standard practice for companies to appoint their own administrators, who usually have provided advice on restructuring in the build up to an insolvency."