the only one in denial here is you halfwit, no matter how much you trumpet this pish, the facts dont back you up , heres lord banntynes verdict from that case confirming club and company are seperate and the club was sold from oldco to newco, run along now halfwit
"During the 2011/2012 season of the SPL, the football team commonly called “Rangers Football Club” was owned and operated by The Rangers Football Club Plc, which was a member of the SPL Limited.
[21] The Rangers Football Club Plc ceased to be the owner and operator of a football team in consequence of the sale to SEVCO Scotland Limited by its administrators on 14 June 2012 of substantially the whole of its business and undertaking, including Rangers Football Club. "