man who saved them from Sir David Murray -- a man who they rounded on for causing huge amounts of debt at the club in a bid for glory domestically and in Europe. It was only near to the time that the club went into administration that the Rangers fans began to believe the worst, that these bloggers, the small band of journalists and twitterati were right about Whyte all along. One particular blogger, the Rangers Tax Case blogger, won the Orwell Prize over his investigation into the Whyte saga and the big tax case. His blog posts have now disappeared, but one remains, a statement released after the FTT decision was announced. It read: "The tax case result released yesterday afternoon was obviously a surprise. After reading the findings, it is still difficult to understand how two of the three judges arrived at such a decision. The third dissenting judge's opinion was clearly more in line with expectations. However, in the First Tier Tribunal it is a case of majority rule. "If an appeal is launched, it will take several more months before we get the next level of decision. Appeals are not automatically granted, but in this case- with a dissenting judge and where a dispute over legal interpretation exists already- it seems certain. At the Upper Tribunal, new evidence is not introduced and the case is not re-argued. The judges at the Upper Tribunal will hear legal arguments over whether the First Tier Tribunal judges made an