He was aware Rangers were operating EBT's which were perfectly legal, he was aware of the monies contributed towards them. Was he aware of who benefited from it or for how much? I doubt it. Muir? (I'll keep you right) Struggling to see what you're saying after that but I'll take a stab in the dark. Was Muir just as responsible as Murray for the debt reducing? Of course, even more so but then we're delving into the depths of what Smith achieved while the debt was being slashed and how much certain board members did to persuade it from being so severe. And that's before we touch on Muir shoehorning Whyte into ownership and perhaps abetting him in a fraudulent act.