Noel Whelan says that Rangers need to look towards the future rather than fretting over the past after a report suggesting they had been vastly overcharged for taxes on the way to their financial implosion.

Speaking exclusively to Football Insider assistant editor Russell Edge, the former Leeds United and Aberdeen striker says that there were clearly errors made by both parties which resulted in the Light Blues going into administration and eventually liquidation.

The Times report that up to £50million is set to be wiped off the old operating company’s tax bill, reducing the outstanding fees to £20million, after HMRC admitted they had claimed for too much.

Whelan says that HMRC were not the only guilty party during proceedings, suggesting that someone from the financial team at Ibrox should have realised that the fees were well in excess of what they should have been demanded to pay.

Whelan told Football Insider: “How you can get something so wrong, it’s actually quite bizarre how it could send such a huge club into such a position.

“I suppose you’ve got have someone else who looks into the financial side as well to query that. Why has no one from their financial department done their own maths? That’s what you’ve got to look at. If someone is doing their job and suddenly thought: ‘Hang on, this ain’t right,’ then you go back.

“You look back now but is there any point looking back? They’ve gone through it, they’ve got promotion every season, got back into the Premiership, they’re now in a good place, challenging, healthier than ever. I think it’s the time to leave it where it is and look forward. 

“It’s unfortunate but that’s just life at times. You’ve got to say someone’s not done their job right in the Rangers financial department either, because to allow it to happen without challenging is quite bizarre.” 

Following insolvency, the Gers were sent to the fourth tier of Scottish football but earned consecutive promotions to reach the Championship, where they played two seasons before returning to the top flight.

In other Rangers news, Jackie McNamara claims one Ibrox ace is looking “undroppable” after a Steven Gerrard U-turn.