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Scotland’s top referees believe they are being hung out to dry by their SFA bosses after a string of mysterious inconsistencies that have left them facing the fury of fans across the country.

A special Record Sport investigation has established, despite claims they are on the brink of a second strike in eight years, there is in fact little or no appetite among the officials to call for industrial action and wreak havoc on one of the most competitive top-flight campaigns in years.

But we have learned of serious unhappiness behind the scenes over the actions of recently appointed compliance officer Clare Whyte and in particular with her treatment of two of the most high-profile whistlers in the game - Willie Collum and John Beaton.

Collum came under furious fire earlier this season after sending off Rangers winger Daniel Candeias in the closing seconds of a dramatic late win at St Mirren. The Ibrox outfit then turned their guns on Collum by releasing a withering statement in which they referred to unexplained "underlying issues" which need to be addressed.

And Beaton and his family are currently under round-the-clock police protection after the fallout from last month’s Old Firm derby.

(Image: PA)

After going down to a 1-0 defeat, Celtic released a statement of their own demanding the ref explain why Rangers striker Alfredo Morelos stayed on the pitch despite being involved in a string of controversial flashpoints.

But Record Sport understands Collum and Beaton - along with a number of sympathetic colleagues - now believe both men have been made scapegoats by their Hampden bosses with Whyte’s handling of their cases now coming under the microscope.

And a number of major concerns have been raised regarding what appear to be blatant anomalies and discrepancies in the way both incidents were dealt with.

We have been told that, in the aftermath of Collum’s controversial decision in Paisley, the whistler admitted to Whyte he may have called it wrong when he issued Candeias with a second yellow card after an off the ball clash with St Mirren defender Anton Ferdinand.

(Image: SNS)

But, according to our sources, Collum was then shocked when the SFA subsequently claimed the ref had spotted Candeias making gestures to Ferdinand moments before the defender grabbed him in a head lock.

And Beaton is believed to have been equally bemused and let down by the fallout from the December 29 clash at Ibrox - and the SFA’s decision to announce that Morelos only escaped punishment because the referee had seen all three incidents when they occurred.

We understand Beaton did confirm he had a good view of the skirmishes between Morelos, Scott Brown, Anthony Ralston and Ryan Christie during the game.

But that Beaton was then denied the opportunity to retrospectively review those incidents despite having the chance to study them more closely on video replays.

One source said: “It’s fair to say Willie and John feel they have been badly let down by the compliance officer.

“Willie has had his impartiality called into question when, in fact, he was the first one to hold his hand up afterwards and admit he hadn’t seen the Candeias incident properly at the time of making his decision.

“He knew nothing about the statement which was later released in which the player’s gestures were used to vindicate that yellow card.

(Image: SNS)

“As for John, he and his family are now paying a horrendous price for the whole Morelos mess. When he confirmed he had seen the incidents during the match he also fully expected to be asked if he had any reason to change his mind having watched them all back on TV.

“Having said that, the SFA’s disciplinary department had already made it almost impossible for referees to deal with these incidents.

“Remember, it was them who rescinded the red card Morelos was given at Pittodrie for kicking an opponent on the first day of the season at Pittodrie and then failed to punish Steven Naismith for stamping on Celtic’s Jonny Hayes a week later at Tynecastle.

“Whether John would have changed his mind only he knows for sure. But it does look very much like he was denied that chance and, a result of that, the SFA were able to pin the blame back on him.

“Referees have to put up with a lot of abuse in this country and they realise that’s part and parcel of the job.

“Most of the guys would acknowledge also that far too many mistakes have been made over the course of the season so far, but what they do not expect is for their own employers to throw them under a bus whenever the heat is on.

“As a result, relations between the officials and the compliance officer are extremely strained at this moment.”

But reports elsewhere claiming the whistlers are on the verge of a walk-out have been roundly dismissed.

Another unnamed source said: “Going on strike is the last thing the guys are thinking about.

“There are always one or two loose cannons with more militant views but the general feeling across the board is there would be no appetite for such drastic action and no benefit.

“The refs expected things to become a lot more pressurised the moment the top flight became competitive again. We’ve got a genuine competition this season so the stakes have been raised accordingly.

“But can you imagine the levels of hostility towards them if they took action and interrupted the campaign at this stage when everything is still to play for?”

Our sources, though, have also revealed the officials feel let down by what’s been described a leadership vacuum on Hampden’s sixth floor.

Another source said: “With all the issues and high-profile incidents this season, they need a bit of guidance and coaching but it’s not been forthcoming.

“The last two video clips they received concerned the keeper moving off his line at Scott Sinclair’s penalty in the League Cup Final and another telling refs that, when a corner is being taken on the opposite side from the linesman, they must check first to make sure the ball is inside the arch.

“You’d have thought the SFA would have had more to worry about than that given the way the season has been going so far!”

Time Line Timeline of Scottish football’s mental season Aberdeen release stinging statement over SFA appeals process The Dons were furious when Mikey Devlin's fifth-minute red card against Kilmarnock wasn't overturned on appeal. A statement from Pittodrie read: “In light of recent decisions taken by the SFA, the club believes it is imperative for the country’s football authorities to establish consistency and transparency in the appeal and referral process and will engage in dialogue with the SPFL in this regard to seek their assistance.” Assistant ref struck by coin at Livingston vs Rangers Callum Spence was left bleeding from the head after being struck by a coin thrown from the Rangers end during Livi's 1-0 win over the Ibrox side in October. Stuart McGaughay admitted the offence in court and was fined and banned from every ground in Scotland. Bobby Zlamal struck by Hibs fan at Edinburgh derby Hearts goalkeeper was floored after being "punched" by a fan in the away end at the explosive Edinburgh derby at Tynecastle in October. Zlamal had gone to retrieve the ball for a goal kick when he appeared to be struck. It was the first of a number of flashpoints in the game. Neil Lennon struck by a coin versus Hearts Moments after the incident involving Zlamal, Hibs boss Lennon was decked after being hit in the head by a coin thrown from the Hearts support. Lennon had celebrated the Jambos' having a late goal disallowed before being hit by the missile leaving him sprawled on the track. 'Hang Neil Lennon' graffiti sprayed on wall near Tynecastle The aftermath of the derby wasn't much better as vile abuse was daubed on a wall near Tynecastle bearing the words 'Hang Neil Lennon'. It led to a passionate response from the Northern Irishman who said there was a big problem with anti-Irish racism in Scottish football. Rangers release scathing statement over Willie Collum The Ibrox club were left raging after Collum sent off Daniel Candeias against St Mirren. In the wake of a failed appeal they released a statement dubbing the decision "inexplicable" and adding "this is by no means the first time errors of judgment have been made in matches involving this official and clearly there is an underlying issue which requires to be addressed". Rangers were charged with inappropriate conduct and criticising an official and indicating bias and later fined £6000. Milne calls for summit over 'serious issues' Aberdeen chairman Stewart Milne hit out with a wide-ranging attack on Scottish football's authorities after the Betfred Cup semi finals shambles which saw kick off dates and times changed after initially being arranged for the same day and venue and his ongoing frustration at the appeals process in Scottish football. Milne said our game has "serious issues" to address. Celtic's Scott Sinclair racially abused Celtic striker Scott Sinclair was the victim of racist abuse in December's Betfred Cup Final win over Aberdeen. A fan in the Dons end was heard on camera shouting a racial slur as the player stepped up to take a penalty. Sinclair later slammed the "ignorance of the uneducated fan". Hearts' Clevid Dikamona targeted by racist fan Just a few weeks after the Sinclair incident, Hearts defender Clevid Dikamona was also the victim of an alleged racial slur as the Edinburgh derby was again overshadowed by an ugly incident. A 65-year-old Hibs fan was arrested after TV images appeared to show him hurling abuse at the player. Celtic issue no-holds-barred statement after Rangers defeat The Hoops were left incensed after Alfredo Morelos escaped any SFA punishment over three incidents in the derby defeat to Rangers. The SFA argued that match referee John Beaton had seen all three meaning there was no need to review the incidents. But Celtic responded with a statement demanding an explanation from Beaton saying the "issue goes beyond the result of the match". Sutton hits out at SFA stitch-up to stop Celtic Former Celtic striker Chris Sutton slaughtered the SFA over the Morelos decision, claiming in his Record Sport column the "ridiculous non-decision leaves the SFA wide open to accusations of corruption". Beaton calls in police after threats - refs union make statement Referee John Beaton was forced to call in police after receiving death threats and abuse in the wake of the derby clash. It followed his contact details being released online. Beaton received a police escort at his next match - Ayr United vs Falkirk a full week after the derby. The referees union Prospect stepped in and called on the SFA to do more for their members, describing the situation as the "worst in a decade". Sutton receives death threat As we revealed on Monday morning Record Sport columnist is to meet with police after receiving a death threat in the wake of the derby fallout. The sinister message was sent last week and it is understood officers are treating it seriously.