Why would a page on this website called Talk Rangers be the bearer of truth on the liquidation of the Club Because the term Old Firm was never official who has the final say on its existence because if its unofficial then surely anyone who uses it is doing so in an opinionated expression In all honesty you couldnt produce anything that declares the term Old Firm as an official description much the same way as what the New Firm is for Dundee Utd and Aberdeen Similarly what Nimmo Smith delacred the Rangers FC In Common Speech can be deemed a continuing entity He had to use that In Common Speech term because Lord Nimmo Smith knows that in Law Rangers FC formed in  are officially liquidated Theres your difference Thats what the Old Firm term is In common speech but not strictly official