Ibrox....

It would take a long time to tell how I gave this print by the talented young Adrian B Mcmurchie to #2 daughter on whose wall it hangs. Suffice to say that in an area nothing to do with football I had to do business with Rangers FC 15 or so years ago. They were very friendly too.

I am not a football fan - and I have no team to support. I remain as bemused as everyone else by the figures being banded about on the eve of Rangers' probable liquidation (yes, the noises being made in the paper today about CVA's etc are unlikely to become reality I think.).

My only point is this. As an average stakeholder in Her Majesty's purse as collected by HMRC, I fail to see why the taxman (actually that is us the public) should be vilified because he is not jumping at the possibility of accepting 10 or 11 pence in the pound - and writing off sums of money - quite hard to quantify but probably around £90 million. "The taxman is intent on squeezing us to death - how dare he!" Well, maybe because another 4,000 similar cases are in the pipeline.

I wouldn't probably mind so much if the said HMRC was happy to negotiate with me next month how much they would like me to pay of my PAYE!

I wish Rangers well - of course I do. They bring immense pleasure to tens of thousands. But not at the expense of our hard-pressed economy. You could build a good slice of a hospital with £90 million.