Murray surprised by Rangers news

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The club's former owner - who sold his majority shareholding to Craig Whyte in May - believes Rangers' case in the dispute with HMRC, which prompted the dramatic development, "remains favourable".

Murray also confirmed - contrary to recent press reports - there is no legal mechanism for him to reacquire the club.

In a statement released to Press Association Sport, Murray said: "Words cannot express how hugely disappointed I am with news of today's appointment of administrators to The Rangers Football Club PLC.

"The timing of the appointment of administrators is especially surprising given two facts.

"Firstly, there has been no decision, and there is no present indication as to the timing of a decision, from the first-tier tax tribunal concerning the potential claim from HMRC of £36.5m excluding interest and penalties.

"Secondly, legal opinion on the strength of the club's case remains favourable."

Murray says his Murray International Holdings Limited company sold its 85% controlling shareholding in Rangers to Whyte "in good faith" on May 6.

He has revealed how he wrote to the club's new owner in August to seek assurances that a number of obligations imposed as part of the sale were being met and eventually received assurances from Whyte in January.

Murray also claims he is still awaiting a response from Whyte after requesting further clarity following recent speculation regarding the club's finances.