I agree with EDGE on this one (I'll shower with bleach later).
Whyte bought Rangers knowing the condition of the club. Yes, it was in a state but as part of the sale Whyte agreed to settle the small tax case and the big tax case when it arrived.
Of course he had no intention of doing so. His plan was that the big tax case would hit in November (as it was supposed to) and that the club would go into administration. He would then agree a CVA paying pennies in the pound and he would come out of it smelling of roses.
Sadly for him, the BTC was put back and because he had no money he didn't pay income tax and VAT, using it to run the club instead. This forced HMRC to act and put Rangers into administration in February, the very worst part of the year to happen as there was no real income coming in.
Whyte gambled with Rangers future and it didn't pay off, spectacularly so! And that's why they no longer exist and the phoenix company is being battered from pillar to post.
David Murray may have sown the seeds for the destruction but it was Whyte who rung the death knell for Rangers FC.