Celtic say the SFA’s decision not to support a review into the Rangers EBT issue is “a failure in transparency, accountability and leadership”.

The SPFL called for a review after the Supreme Court found against the Ibrox club for its use of a tax scheme between 2001 and 2010.

But in a letter to member clubs, the SFA said a review would be akin to “raking over the coals”.

Celtic and the SFA have released all correspondence