Former Rangers owner Sir David Murray is not celebrating the appeal ruling in the clubs tax case.
The Glasgow outfit has been granted the chance to appeal to Her Majesty's Revenue and Customs (HMRC) regarding a possible £75m bill for the use of Employee Benefit Trusts (EBTs) during Murray's tenure as owner.
Despite the win for the Rangers oldco, whom Murray sold to Craig Whyte for £1 in May last year, the ex-boss believes the club, who is competing in Scotland’s Third Division, has already been destroyed.
"Nobody has won, there is no point in me waving a big flag and saying we have won - Rangers has been destroyed. What I find amazing is we were guilty until proven innocent,” Murray said.
"This is the only case in history where awards were given to TV programmes when there hasn't even been a result.
"But I need to stand back at the moment, this is not a time for triumphalism because nobody has won, the taxpayer hasn't won and Rangers hasn't won. This should never have happened."