The Scottish businessman took over at Ibrox when he purchased Rangers for £1 from Sir David Murray in May 2011 but failed to deal with the clubs financial problems during his nine-month tenure.
Whyte did not pay around £15million in Pay-as-you-earn (PAYE) tax and National Insurance (NI) which contributed to the club falling into liquidation and consequently dropping to Scotland’s Third Division.
Last week, Rangers won a court injunction over Her Majesty’s Revenue and Customs and even though that is a plus for the club, McCulloch has blasted Whyte for the way he went about his reign in Glasgow.
“I’m delighted for Rangers that the tax case finding went in favour of the club. But it also leaves me frustrated, raging and hurt,” said McCulloch.
“Everyone connected with Rangers has been let down by Whyte – yet he appears not to be bothering about it all and still blames others. It’s disgraceful. Hundreds of thousands of Rangers fans have suffered.
“They have been taunted and ridiculed. I know what I’m talking about because I come from a family of Rangers supporters and many others stopped me in the street to talk about their concerns. It has been a horrible period and it all could have been avoided.
“When the club was in administration it was a difficult time. It was a stressful period that put a lot of strain on ourselves and our families.
“I was a difficult person to live with at that time. I feared losing my job and never being allowed to play for Rangers again.
“It took its toll on the dressing-room but the players, management and supporters never needed to go through it.”