Rangers firmly stuck in gloom

Rangers 0 Kilmarnock 1:IF THIS game is any guide, the process of administration demoralises the mind before it has had time to undermine a club itself. A crowd of 50,268 gathered at Ibrox, but the atmosphere was far from intimidating and Kilmarnock merited their second victory over Rangers this season.

In other days, the hosts could complacently regard themselves as pillars of the establishment. At present, they are more likely to be characterised as spivs who have lived far beyond their means.

The pursuit by HMRC, which claims £9 million (€10.8m) in unpaid VAT and PAYE, led to Rangers going into administration. That sum is overshadowed by the £36.5 million (€44m) sought in allegedly unpaid tax that arises from the club’s use of Employee Benefit Trusts to pay players. A finding in favour of the taxman would add interest and penalties. That, however, is an issue whose eventual outcome is unclear.

Amid the turmoil, the mental state of the fans is composed of rage and dogged allegiance. A series of banners were raised in the Broomloan Stand. One made a statement that was phlegmatic and high-minded: “Never fear, inevitably we shall have our years of failure. When they arrive we must reveal tolerance and sanity.”

Another damned the previous owner David Murray, the former chief executive Martin Bain, and the present owner Craig Whyte: “Your crimes against Rangers will never be forgiven or forgotten.”

Fans are bitter over the steady descent into jeopardy. That vulnerability was emphasised last year when Murray sold Rangers to Whyte for just £1 (€1.20). The latter made his contribution to public order by not attending this game. Apart from the possible culpability of any individual, Rangers have been slow to come to terms with contemporary reality.

At a subconscious level, the £9 million (€10.8m) sought by the taxman may still feel like a footling amount to a club that once came up with £12 million (€14.5m) to buy Tore Andre Flo.

The match with Kilmarnock showed Rangers undermined by their disbelief that they can be in such difficulties. Mood has a great deal to do with form. While the forward Nikica Jelavic was sold to Everton last month for £6 million (€7.2m), the line-up is little altered from the one that beat Celtic 4-2 in September. Those players, however, are now crestfallen and it is already sure that this will be a trophyless season.

There is scant nobility to be seen. Rangers, hurriedly seeking a new approach, pounced on the words of the manager and presented them as a defiant message to be embraced by the crowd. “We don’t do walking away,” Ally McCoist had said last week.

Even so, it was not quite the perfect slogan for a club that, by going into administration, has been “walking away” from the obligation to pay its dues to society.

Several others have done that, too, but a hint of remorse and shame would have been wise.

McCoist, in his first managerial post at the age of 49, is not accountable for Rangers’ plight and stuck to the simple truth that the display “wasn’t good enough”.

While emphasising a commitment to the welfare of “the club and the workforce” he knows that only improved results will bring a quick if superficial improvement. Meetings between manager and administrator are part of McCoist’s routine.

With the 10-point penalty for going into administration, Rangers now lag 17 points behind Celtic after their Old Firm rivals defeated Hibernian 5-0 at Easter Road yesterday.

Moroseness crept in as early as the 12th minute at Ibrox when Dean Shiels, son of the Kilmarnock manager Kenny, scored from a pass by Paul Heffernan.

There could well have been further goals for Kilmarnock, and a red card for the Rangers defender Sasa Papac, following a bad foul on Liam Kelly in the 43rd minute, was a hindrance, even if the home side were at least dogged.

McCoist could have been aggrieved when a leveller was disallowed for a supposed foul before Lee McCulloch’s header flew home. In practice, the manager will also have understood that Kilmarnock, for whom Mahamadou Sissoko excelled in defence, were entitled to the victory.

Towards the close, Shiels’s players were minded simply to be cautious, despite the feebleness of the opposition. There is a kind of inherited dread that afflicts teams who come to meet either half of the Old Firm, but that syndrome will not be enough to protect Rangers entirely.

If they hold off Motherwell to finish runners-up it may already be too late to secure entry to the Europa League. The Scottish Football Association will not be able to license Rangers if, as seems certain, they remain in administration at the end of March.

McCoist can concern himself merely with getting more out of the squad. His mentor and great friend, the previous Rangers manager Walter Smith, keeps in touch, although he has been travelling far from Glasgow. “He is as taken aback by what has happened as myself,” said McCoist.

Guardian Service

RANGERS: McGregor, Broadfoot (Kerkar 58), Goian (Perry 20), Bocanegra, Wallace, Aluko, Davis, Edu, Papac, Healy (Celik 45), McCulloch. Subs not used: Alexander, Wylde, Hemmings, McCabe. Booked: Edu.

KILMARNOCK: Bell, Toshney, Sissoko, Nelson, Gordon, Fowler, Kelly, Johnson (Dayton 74), Hay, Shiels (Racchi 90), Heffernan. Subs not used: Letheren, Silva, Kroca, McKeown, Kennedy. Booked: Toshney, Gordon.

Referee: Iain Brines (Scotland).