As D&P and rangers directors said in their letter of resignation from Plus Xchange said.......the club IS the company. So FIFA were right in their review of 2012. SEVCO are a new club. Congrats on first ever title when it comes.
I'm surprised more hasn't been made of the Lord Nimmo Smith result for this argument. He fined old Rangers as new Rangers are not liable - if he had of stripped titles then it would be stripping titles from old Rangers since new Rangers are not liable for those titles.
They don't actually believe it is the same club. That would be ridiculous. They like to pretend to whoever will let them spout their ****e but it means nothing. Clearly there is an emotional lineage from Rangers. It would be churlish to suggest otherwise.... But this new club are not on our radar.