Rangers administration: Ally McCoist backs SFA's independent inquiry into Whyte's stormy tenure By ANDREW SMITH Published on Sunday 19 February 2012 00:00 RANGERS manager Ally McCoist last night gave his full backing to the Scottish Football Association's independent inquiry into "potential breaches of the articles of association" relating to Craig Whyte's ten-month stewardship of the club. The SFA stated on Friday that "new information" had come to light - following the appointment of Duff & Phelps as administrators at the club last week - as regards the investigation they opened in December into whether Whyte met their "fit and proper persons" requirements. McCoist, who said following his side's 1-0 defeat to Kilmarnock that he had still not spoken to the club's owner since Monday, welcomed the governing body's moves, irrespective of whether the outcome of any investigation brought repercussions for the Ibrox club. "Personally as manager of the club I would encourage it," he said of the SFA's inquiry. [I do so] because the amount of clarity which comes out in the whole issue is vital to everyone - the supporters, the media, employees, everyone. We want all the facts and figures, everything, disclosed. It's the very least the supporters and the staff deserve and obviously you would see that as a way forward too. Any investigation, I'd wholly support. We need clarity for us to move forward. We've already taken a right good few steps back. If there's any more to go back we're as well getting them now, because we've got a long way before we go forward. McCoist spoke as the club's administrators, Duff & Phelps, moved to reassure supporters that there is no intention on the part of HMRC to put Rangers out of business. If HMRC had been looking to close Rangers Football Club, then last week they wouldn't have issued an administration application, they'd have issued a winding-up petition because a winding-up petition would have resulted in liquidation and it's liquidation that brings the closure of a club. The message from HMRC is that they would like to work with us to make sure Rangers Football Club survives. The club is worth more as a club on an ongoing basis," said Paul Clark, the joint administrator. McCoist also reiterated that he sees the administrators" active involvement in the signing of Daniel Cousin as "encouraging" regarding the hope the entire Ibrox playing staff can be retained. Clark signed the paperwork on the contract for the striker, who did not feature yesterday after his registration was blocked by the Scottish Premier League. "I haven't spoken to them regarding Cousin but we'll talk," the Rangers manager said. What I would say is they totally backed us to attempt to get him to the club and it was the board of the SPL knocked it back. That would certainly support the administrators saying job cuts aren't inevitable, even if they are a possibility. I find that encouraging. It's not to say it won't happen but it gives us hope. Clark, meanwhile, yesterday defended the recruitment of Cousin. "It wasn't a decision that was taken lightly," he said, in response to questions about the morality of trying to sign a player on a reported £7,500 a week while other employees at the club might soon be made redundant. You will have seen it reported that it was me that actually signed the [Daniel Cousin] papers. We spoke to Ally McCoist and went through the whole issue and did our best to get him registered so he would be available today. We found it incredibly frustrating and disappointing on our part that, having gone through that process, Daniel is not available. We're going to look at the position again next week. The SPL said we have the right to appeal but we will only consider that in the early part of next week, whether there is any appeal to be made. It's a fine balance between getting the playing structure right and the staff right. At the end of the day it is a football club and we have to make this business work. We have to be very mindful of what Ally McCoist requires to take the club forward.