Lord Nimmo Smith headed a Scottish Premier League (now Scottish Professional League [SPFL]) Commission into the matters relating to Rangers EBT tax affairs, the Big Tax Case.
The Commission reported in 2013, finding that while Rangers failed to correctly register dozens of players employed from 2000 – 2011, as Rangers use of EBTs was legal, the methods deployed by the club were open to any other club. Lord Nimmo Smith therefore found that no competitive advantage was gained by this use of EBTs.
On 5 July the UK Supreme Court found that Rangers use of EBTs was not legal, blowing apart the basis on which the of the Commission came to its conclusion. Similar use of EBTs was not available to other clubs, there was not a level playing field.
Acknowledging this predicament, the SPFL board last week announced that it “supports the calls that have been made for an independent review concerning the way in which Scottish football’s authorities have dealt with non-payment of tax by clubs, have applied their rules and regulations”.
The League added that their senior counsel advised them they do not have the levers to investigate this matter. The only other body able to investigate the issue is the Scottish Football Association. However, within hours of the Supreme Court verdict, they hastily issued a statement to assert they would take no action.
A Judicial Review could provide the League with such a lever.
Instructing solicitor, senior counsel and senior junior counsel have been retained. Funding has been secured for the initial undertakings. No crowdfunding will be required at this time, although fans from many clubs have intimated support and a crowdfunding project may commence in the weeks ahead.
Support for this Review cuts across club colours and stretches the length of Scotland. Many fans paid into a sport and feel that they were watching a rigged game for over a decade. It is crucial for the future of Scottish football that wrongdoing, especially if it involved office-holders in the game, is properly investigated and has consequences.
As such, it is hoped the SPFL back the people who put money into the game by welcoming the opportunity for a Judicial Review.
I expect a period of dialogue will commence. This will be conducted in private, there will be no informed leaks until counsel have completed preliminary dialogue and reported their assessment of the Review. At that stage, a decision will be made on what course of action, if any, should be taken.
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Paul67 et al
“The SPL disputes that RFC ceased to be a club on June 14 2012 (when its’assets were sold) and argues that the relevant date is 03 August 2012. (when its’ share was allocated to Dundee FC) (LNS September 2012)
The latter date only days after the ‘five way agreement’ of 27 July 2012.
“This is not to say that a Club has a legal personality, separate from and additional to the legal personality of its’ owner and operator”
“We are satisfied that it does not and Mr McKenzie does not seek to argue otherwise” (same source)
“In the case of Rangers FC, it was a member of the SPL and it was owned and operated by Oldco until Rangers FC became owned and operated by Newco” (Which suggests that it did have a legal identity)
Question 4-4.2 SPFL legal advice
“The key here is that Rangers FC is not a legal entity” (Gerry Moynihan)
BOURNESOUPRECIPE. Well I suppose the positive and providing the balance are those posters predicting a 3-0 or 4-0 nil victory for the hoops.However, I dont think they were watching the same match as me last week. H.H.
That would have been my 11 (might have gone with Ajer), although I would have gone 3-5-2.
Griffiths can come on if we need him.
Auldheid
Before we get to kick off
Just a quick note of thanks for your longstanding tenacity and calm reflection on the blog.
Hope you really enjoy the game!
HH
Surprised Ajer didn’t make the bench means another midfielder at CB if Erik falters, any one of four from the bench.
Astonishing that James Forrest is playing as the main striker in a Euro qualifier
Who’dHaveThunkIt csc
THE EXILED TIM on 2ND AUGUST 2017 5:56 PM
‘With respect, the same club myth has already been legally demolished.’
###
The SFA and the SPFL regard them as the same club and entitled to the honours of the old club.
https://spfl.co.uk/clubs/rangers/
Celtic have said nothing about that.
They seem to have conceded the point.
Embramike,
No replacement CH….a gamble with what’s at stake….
GlasshalfemptyCSC
H.H.
Hope it’s more of a 4-3-3 than a 4-2-3-1.
Wouldn’t have been the team I would have gone with, I hope it works out.
Interesting team
3 wingers?
Alf Ramsey woukd have a fit…
Calum McGregor or Jamesy or Sincy up top …or constant rotating roles
We will soon know and I’m banking 1-1
Phew!!!
We bit worried about the lack of height in the team defending corners and crosses, but pace in the team which if they sit higher will help us.
Cultsbhoy
Fair enough comment on style of play.
However, the original point was on the effect of investment strategy on football achievement. With a bold spend under MON, we achieved a losing Uefa final. With the risk-averse downsizing approach we got 3 last 16 CL achievements, a rung above in terms of football achievements, though less satisfying to fans, it seems.
There was always going to be a wee boost to spending this year, with an Ibrox team in our league, whether it was Brendan benefitting, or a 3rd season under Ronny.
I agree about the style of football and, last year, Brendan repaired what was becoming a rapid slide down in terms of european effectiveness, but laudable as it was, he has not emulated WGS or Lenny’s achievement yet.
He will get, I hope, plenty of time, to work his magic. But, we have our work cut out, whether we are cautious or, in your phrase managing (How?) our risk, given our place in the scheme of things.
No matter how oftenm, we refer to ourselves as a Big Club, and we are so only in terms of fanbase, we do not become so until we do big things.
And that is a big ask, when we are still nervous of getting past the Rosenborgs. Malmoes and Ber Shevas of this world.
It has been clear for a considerable period of time that a judicial review is the only way forward.
The preparations for this were not started over the past few months.
There are numerous positive activities taking place at the moment and it would be an informed guess to state that the SFA Chief Executive has had better weeks and it is only Wednesday.
Recommended listening on Friday, the next CQN Podcast.
Ernie
They have indeed, but my point was about the legal thing, legally they are dead, end of, but when thick huns and gloating Tims are involved and needed to be parted from their hard earned, anything goes :-)
Not even close to the team I’d have picked. I guess that’s why I didn’t get offered the job as manager. GL bhoys….. only thing that matters tonight is qualifying…
CULTSBHOY SAYS HAIL HAIL TO HECTOR AND BRENDAN @ 5.56pm
I hope you are right.
The other possibility is that we have a Board that gave us two seasons of RD. The semi-final disaster and two failures at CL qualification.
Had we not of lost on penalties to Sevco maybe RD would have been retained?
Thankfully BR was available and whatever headhunters that were employed by DD conducted a selection process outside of Scotland and apparently without Plc interference?
That’s without re-hashing the misfiring player recruitment process under RD/PL and John Park.
So in summary an awful lot of money lost over the previous couple of years and given the performance of PL so far this season I don’t think there is much evidence of improvement (Linfield, GB, CL preparations, SPFL fiasco and PL’s move to the SFA).
With a box office manager in charge and the almost certain humiliation of Sevco at this early stage in their existence, who wouldn’t want to see that?
Almost like Giant Haystacks v Big Daddy :))
Having said that the Plc aren’t on the pitch tonight and it’s over to Brendan and the Bhoys!!
HH
Club has just been slaughtered on Reporting Scotland because of the brain dead bastards who misbehaved in Sunderland. Ashamed to be a tim after watching that.
LIVE UPDATES UP
Hoopy Birthday Jamesgang. Hope your day is blessed with a good result this evening.
HH
Paul67 et al
Down to the players now. We all want Celtic to do well. Only the players and coaches can deliver.
Hail Hail
James Forest must be one of the world’s best in training…
a good start and pass the ball well please celtic
Updates up Bhoys
TWC
Good news, hope that we have a number of hedgehogs for the corrupt cabal to perch on
Glad to see the young Ajer is out, I thought his playing restricted the freedom of KT, I keep forgetting KT is so young. I don’t think expecting KT to be looking after other youngsters (covering) is a goer yet.
Good on ye Auldheid…et al.
The work led by you guys i’m sure will reap its just reward.
I’m also heartened by todays message from Paul67, in harmony with the Club we will deliver the right result for Scottish fitba’
ScoddlandNoMore CSC
Jimmynotpaul
I’m sure he used to work for an independent rope access company.
Call of Juarez
I am never ashamed to be a Celtic supporter.
A few idiots do not represent the club or fans.
The hunnish mssm are rubbing their hands with glee at the behaviour of the few and trying to tar us all with the same brush.
The same mssm who could not find any of the horror stories about Celtic fans being attacked by racist thugs in England or who ignored the huns assault on a charity worker due to him wearing green.
They will never tell me what to be ashamed of.
The Green Man,
A very popular place in this town…gave me a laugh anyhow…:)
https://opening-hours-ireland.com/0186063/THE_GREEN_MAN_BARBER_SHOP
Whitedoghunch
Cheers mate. Sorted!
THE EXILED TIM on 2ND AUGUST 2017 6:47 PM
As far as the record books go, they are the same club.
And after five years, Celtic would look ridiculous if they said anything about it now.
As it is the Celtic just look, at best, weak.
Shortbread obviously think Hearts are more important…..
Cuktsbhoy
“James Forest must be one of the world’s best in training…”
Or, it is just that professionals in the game, his managers and teaam-mates, rate him much more highly than many on the terracings do.
Intae thum, the Ayrshire Messi!
AyrshireTimsCSC
Dexter P. Bampot on 2nd August 2017 10:29 am
TWISTS N TURNS on 2ND AUGUST 2017 9:22 AM
Different Counsel can reach different conclusions depending on- what information has been provided to them; what they have been asked to consider, and there own interpretation of the law/ precedent.
The opinion will remain privileged unless privilege is waived.
We do not know what body(ies) is(are) the subject of a potential JR- whether it is a JR of the SFA/SPL or the LNS commission.
However basic principles dictate that the findings of LNS could be quashed if, for example, same considered irrelevant or incorrect material or knowingly ignored relevant material. Similarly if the decision was one reached which no reasonable tribunal could have reached based on the evidence sane may be liable to JR.
=====================
I think based on the SPFL response to a journo regarding the inclusion or exclusion of the wee tax case in the LNS Commission, that a matter considered irrelevant and so not properly examined was excluded. It was not just the lawfulness of the ebts but the dishonesty actually demonstrated that was instrumental in Rangers accepting, on QC advice , that they were liable to pay the tax owed under that scheme, that is they lied to HMRC about holding side letters for two players whilst at the same time (in Apr 2005 ) having 16 players on the books and 13 who had left, all with side letters at the time of enquiry.
In the very act of passing the buck to the SPL to investigate the SFA avoided any charge under Article 5
5. Obligations and Duties of Members
5.1 All members shall:-
(a) observe the principles of loyalty, integrity and sportsmanship in accordance with the rules of
fair play
(b) be subject to and shall comply with:-
(i) these Articles;
(ii) the Judicial Panel Protocol;
(iii) the Challenge Cup Competition Rules;
(iv) the Registration Procedures;
(v) International Match Calendar;
(vi) Club Licensing Procedures; and
(vii) any statutes, regulations, directives, codes, decisions promulgated by the Board, the
Professional Game Board, the Non-Professional Game Board, the Judicial Panel, a
Committee or sub-committee, FIFA, UEFA or the Court of Arbitration for Sport;
(c) recognise and submit to the jurisdiction of the Court of Arbitration for Sport as specified in the
relevant provisions of the FIFA Statutes and the UEFA Statutes;
(d) respect the Laws of the Game;
(e) refrain from engaging in any activity, practice or conduct which would constitute an offence
under sections 1, 2 or 6 of the Bribery Act 2010; and
(f) behave towards the Scottish FA and other members with the utmost good faith.
Specifically a) and particularly f).
It has always bemused me why the Judicial Panel charged CW of bringing the game into disrepute for a number of reasons including non payment of PAYE and VAT but not non payment and failure to meet his undertaking to pay the wtc bill.
Further in the JP charge sheet Art 5.1 gets a mention but 5.1.a)and f) do not appear. What this means is that CW was found guilty by the JP, Rangers as a club and SFA member have never been charged with breaches of 5.1a and f.
What the wtc shows is evidence of dishonesty, but it is but one example of which Res12 evidence is so full there is even a map of dishonesty which would suggest to a criminal court was” previous” (behaviour.)
It is because dishonesty is denied (LNS says there was no question of dishonesty, personal or corporate, ) regarding registration, that the attempts to put the matter to bed (which is what LNS was an attempt at, have failed. The proper charge has been avoided but then again how could you allow any club with office bearers carrying that reputation into Scottish football, certainly without proper controls on it?
Ooops they just did.
==================================
The SFA or SPL would arguably be liable to JR if they deliberately stymied LNS or were procedurally incorrect in establishing LNS or acted wholly unreasonably.
========================
See my first comment. Although an SPL Commission that was no excuse to avoid SFA Articles. Indeed in recent interviews that has been the SPFL defence – as in that was not our job.
=============================
I should also add that the JR court would also look to whether any alternative remedy was open to the Applicant. I don’t know if UEFA or FIFA or CAS may have been approached.
========================
It was my view from the off that the SFA should have been the commissioners (it was their registration witness that swung things) and CAS the court of appeal.
I don’t know why they pay thousands for lawyers – we just made the case fur nuthin!
Evening Celts
Think this game will be tight with Celtic winning by the odd goal. The players coming off the bench in the 2nd half will be key and that’s the difference in quality between the teams.
2-1 the Celts
Hx2
Ajer has been sacrificed for experience.
Harsh but probably the right call.
If Erik struggles we can replace with Gamboa and switch Lustig.
Bitton could also fill in.
SFTB
Anyone who knows anything about football can see JF has top level quality. My point is it doesn’t come out in games often enough yet he continues to feature.
He actually must be an incredible trainer…
That said..he might ram it down my throat tonight..I hope he does.