THE Scottish Football Association says it will not take part in an independent review examining the response of Hampden chiefs to Rangers’ use of Employee Benefit Trusts.

The governing body has written to member clubs to advise them it has turned down a request from the Scottish Professional Football League (SPFL) to lead an inquiry into the handling of the Rangers ‘oldco’s unsuccessful tax avoidance scheme.

In its letter – sent on Thursday – the SFA urged clubs to move on from the fall-out from the ‘Big Tax Case’, insisting Scottish football would only suffer fresh damage if it continues “raking over the coals”.

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However, compliance officer Tony McGlennan is set to investigate whether Rangers should have been granted a licence by Uefa to enter European competition back in 2011.

That follows “contradictory” court testimony from two former club directors which cast doubt on claims made by the Glasgow club about a separate, smaller tax case at the time.

The SPFL made its call for a review back in July after the Supreme Court ruled Rangers should have paid tax on more than £47 million paid out to Rangers players, managers and directors between 2001 and 2010 in tax-free loans.

The SFA’s letter this week confirmed it had been invited to participate in the proposed review and that one unnamed club had also written to it individually calling for a review.

However, it went on to explain why it was turning down those requests.

“The image of the game in Scotland can only be damaged further by ‘raking over the coals’ of everything that has happened in the last six years for a further lengthy period of time,” the letter read.

“No one is complacent or insensitive to the issues. It will be impossible to satisfy every supporter, every club official and every member club.

“Nevertheless, the board of the Scottish FA is resolute. It has acted with integrity and in the best interests of Scottish football at all times.”

SPFL chief executive Neil Doncaster has already ruled out the league taking further action against Rangers after claiming it does not have the legal power to retry the big tax case.