Charles Green has reiterated his frustration at the timing of the verdict of the First Tier Tax Tribunal and its impact on Rangers.
Last week, Rangers were cleared of tax avoidance over their use of the Employee Benefit Trusts (EBT) scheme, the tribunal ruling that the payments were loans that could be repaid.
Current chief executive Green told the club website: "The thing that turned many people against Rangers, quite wrongly in my opinion, was the spectre of EBTs.
"To have that case awarded in favour of Murray Group has been a substantial step.
"I think the question is when something was tried in January why did it take 11 months to get an opinion out there?
"If a CVA had gone through we would still be playing in the SPL and perhaps even be playing in Europe.
"We said from day one that the CVA was our preferred route. It does get you really annoyed to think that all of this hate and all the problems that the fans have had to endure were for no real reason.
"For me as CEO of Rangers I have to focus on the future and not on the past.
"We have said in our presentations that we will do what we said we would do - get promotion and work our way to the top division - whatever that top division is called."