DAVID TAYLOR has denied claims he is a hypocrite over his decision to quit the SFA to join Uefa.

The outgoing chief executive was involved in a bitter compensation battle with Rangers when Walter Smith resigned as international manager to return to Ibrox.

Rangers eventually agreed to pay £400,000 in compensation, but now it's Taylor's turn to leave for what he considers a better job after being offered the £800,000-a-year post as Uefa general secretary.

But Taylor said: "It's a different thing altogether.

"Walter Smith had a fixed-term contract, while I do not.

"There are other differences in that, in my situation, my employers were made very well aware of my movements and had been kept informed.

"I could have picked up my briefcase, walked out and left other people to worry about what happened next.

"But we are currently working things out with Uefa and, as a result, I am still not sure when I will leave to take up my new post.

"Besides, Walter was worth compensation and I don't think I'm worth anything."

Taylor revealed he hasn't spoken to Smith since he quit the SFA, but hopes to do so in the future.

He said: "I have nothing but respect for what Walter did for Scotland.

"He was the architect of our return to where we are now and I have nothing but admiration for that.

"But business is business and, in seeking compensation, we had to stand up for the SFA's interests.

"I have not spoken to Walter since everything happened, but I'm sure, one day, we will sit down for a chat."

Scotland moved up to 20th in the Fifa world rankings yesterday and Taylor said: "I saw the ranking and I was very pleased to see we matched our highest ranking ever. We are now back to the ranking we were when I first arrived in the job and the SFA were still based at Park Gardens."