THE Scottish Professional Football League will not review the disciplinary action taken against Rangers over the “big tax case”, it is understood.

But there is set be an independent review of how the Scottish football authorities dealt with the case.

Discussions on the controversial topic took place hours after the election of a much-changed SPFL board – including Rangers managing director Stewart Robertson – and one of its members, Hearts chairwoman Ann Budge, confirmed a statement on the outcome would be issued tomorrow.

Budge spoke about the need to “keep looking forward and doing what’s best for Scottish football” and it is understood there is no chance of the league reopening the case following the 2013 ruling of the commission formed by the Scottish Premier League and led by Lord Nimmo Smith.

The SPFL has sought legal advice from several sources and concluded there is no scope to instigate any further action following calls to strip Rangers of titles and trophies won during the first decade of the century, following a Supreme Court ruling that Rangers should have paid tax on about £50 million of payments to players and staff.

Rangers were fined £250,000 over a failure to disclose documents associated with the Employee Benefit Trust (EBT) payments but it was ruled that they had gained no “unfair competitive advantage” and should suffer no sporting sanction.

The SPFL announced earlier this month that it would take time to consider the implications of the Supreme Court ruling and Celtic made it clear they expected a review of the ruling, but the only outcome of the talks is set to be a review of how the issue was dealt with and potential recommendations for the future.

As she left Hampden, Budge said: “We have discussed it at some length. You will get a full explanation on Wednesday.

“A new board has had to look at all of the facts thoroughly. I think for us to come out with something now would be quite a big ask.”

When asked if a decision had been made, Budge said: “A decision? No, there are recommendations.”

The Hearts owner gave several answers to similar questions on whether the statement would end the matter, qualifying her initial “yes” by admitting it would be “difficult to satisfy everyone”.

Groups representing Celtic, Aberdeen and Dundee United fans have called for Rangers to be stripped of titles and trophies and there has been talk of a crowd-funded legal challenge to the SPL commission’s ruling following the result of the ‘big tax case’.