Rangers' administrators in firing line Duff & Phelps have subsequently launched a £25 million legal action against Collyer Bristow, the London law firm for whom Withey was a partner at the time of the takeover. The Duff & Phelps case is based on their claim that at a crucial meeting just days before the deal was signed on April 24, Collyer Bristow failed to declare that the money being used to complete the purchase of Rangers was coming from Ticketus rather than Whyte. Collyer Bristow have previously described the claims as "an outrage" and "groundless." On last night's broadcast it was stated that BBC Scotland had seen the minute of the meeting and that it demonstrated clearly that Grier was present. When the email was shown to forensic accountant and licensed insolvency practitioner Roger Isaacs, from the Institute of Chartered Accountants for England and Wales, he said: "Well, on the face of it this email seems to suggest that David Grier knew about the Ticketus arrangement. And therefore, in those circumstances, given that he was a partner of Duff & Phelps, I'm surprised that that involvement wasn't firstly disclosed, and secondly doesn't give rise to the sort of conflict of interest that I would have expected to have precluded Duff & Phelps from accepting the appointment as administrators. In respect of the minute indicating Grier's attendance at the meeting with Withey, Isaacs said: "So this suggests that David Grier was in attendance at the very meeting in relation to which his partners are now taking legal action - which if true, is one of the starkest conflicts of interest I've ever seen." In a statement responding to the claims, Grier said: "I categorically deny that at the time of the Craig Whyte takeover of Rangers, I had any knowledge that funds from Ticketus were being used to acquire the club. However we were party to discussions regarding Ticketus as a recognised source of short-term working capital. Material information was withheld to us. Grier and the Rangers administrators David Whitehouse and Paul Clark were part of a company called MCR which was bought over by Duff & Phelps. In a separate statement Mr Clark said: "I thought that MCR became aware of the full scale of Ticketus funding in July or August. I gave an honest answer to the best of my recollection as I had not been closely involved in the Rangers takeover work at the time. There is a world of difference between knowing that Ticketus was a potential source of working capital funding for the club... and knowing that funding from ticket sales had been effectively used to purchase the club. The programme also disclosed the scale of use of Employee Benefit Trusts within Murray's business, including Rangers. A ruling on the validity of the EBTs used by Rangers is awaited from a tax tribunal and has been pending since January. In a statement issued hours before the documentary was screened, the Scottish Premier League offered assurances that their investigation into alleged undisclosed payments by Rangers is progressing. An SPL spokesperson said: "The investigation into the EBT payments made by Rangers FC is being actively pursued on behalf of the SPL. All relevant documents, materials and information have been sought from Rangers FC and we look forward to receiving full co-operation from the club and its administrators in providing everything that it and they have access to and which is required for the investigation to be completed. The SPL launched their investigation into the matter on March 5, with the probe covering the period stretching back to the competition's inception in 1998. SPL rules prohibit payments to players that are not made "in accordance with a form of contract approved by the SPL." The league instructed their lawyers, Glasgow firm Harper Macleod, to investigate the matter. The club previously admitted liability to the tax authorities for a £2.8million scheme which benefited Tore Andre Flo and Ronald de Boer between 1999 and 2003, although they did not pay before going into administration in February over an unpaid tax bill of £13 million. Meanwhile, Aberdeen have refused to commit to a policy on a newco Rangers despite pressure from supporters. Chairman Stewart Milne released a statement yesterday saying only that they will act in the best interests of the club and Scottish football. Charles Green's consortium plan to form a new company, which would buy the assets of the current club, if creditors reject their Company Voluntary Arrangement offer to come out of administration. That newco club would need to apply to the Scottish Premier League to acquire Rangers" share with all clubs getting a vote on the matter from next Wednesday. Many Scottish football supporters do not feel a new Rangers should secure entry to the top flight and Milne responded to Aberdeen fans" concerns.