Another shining example of honesty, integrity and fairness at the heart of Scottish football.
http://www.bbc.co.uk/sport/0/football/23536242
Rangers go into administration after not paying tax = Big fine, year long ban on signing players over 18. (Which was found to be illegal but Rangers were blackmailed into accepting)
Hearts go into administration after not paying tax = No fine, 6 month ban on signing players over 21.
We will see the difference in treatment when Hearts inevitably go into liquidation mid-season. Guaranteed they will be kept in the top league to avoid problems with fixtures rather than automatic demotion, assuming of course they actually have somewhere to play.