A Judicial Review of the Lord Nimmo Smith Commission

433

Fans for Judicial Review
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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433 Comments

  1. PS I would swab a gubbing tonight if Celtic came out publically and announced they to challenge the cheating years and OLD club fiasco

  2. Good grief, there must some serious hurtin’ goin’ on at BBC Shortbread if they feel that the biggest news story in Scotland just now is about Celtic being ”appalled’ by fans’ Lee Rigby murder chant’.

     

     

    http://www.bbc.co.uk/news/scotland

     

     

    A sad story, indeed, but the main headline on the national news page?

     

     

    The best wee parochial country in the world …

     

     

    VIP

  3. Neil McCann has been appointed as official tailor to Celtic.

     

     

    Bet you are confused.

  4. GER57 on 2ND AUGUST 2017 1:26 PM

     

     

    With regards to the Resolution 12 requisition, at no time have I accused anyone of financial chicanery, by implication or otherwise. I would like to make that clear.

  5. glendalystonsils on

    A quick check of Newsnow Celtic, reveals that the singing of offensive songs by a small handful of fans is now headline news. Unlike the singing of offensive songs by half a stadium, including members of a certain newco’s board, which is , apparently, not in the least newsworthy. Indeed it is lauded by Police chiefs and Scottish government ministers as creating a ‘tremendous atmosphere’.

     

     

    Not an endorsement of the Lee Rigby song btw , just an observation.

  6. Dear oh dear, so Celtic come out and make a statement to appease some internet bloggers at the expense of progressing in Europe ,Celtic progressing in Europe for the foreseeable is enough of a statement for me

  7. Why do Celtic never issue a statement when our player is racially abused, our captain is confronted on the pitch, our greatest manager is besmirched, our stadium is wrecked, etc, etc?

     

    Why is it only to condemn our own fans? In this instance they are correct to do so, imo, but all it actually does is create a greater rift within the support and between the support and the board. If they are going to be continually offended then some consistency is required, otherwise best to say nothing.

  8. My friends in Celtic,

     

     

    I really don’t know what to think regarding Paul 67’s news. Indeed reading the excellent contributions I am frankly out my depth in the legal implications. eg

     

    How long can this take?

     

    What is the remit of the JR? and what power will it have. Will any outcome be binding?

     

    How much will it cost, and how will it be funded?

     

     

    My fear is that this could be enormously expensive, drag on for years and nobody will pay any attention too the outcome.

     

     

    Apologies for sounding negative, I’m not, it’s just so out my comfort zone now.

     

     

    HH and COYGIG.

  9. HRVATSKI JIM on 2ND AUGUST 2017 2:46 PM

     

    Neil McCann has been appointed as official tailor to Celtic.

     

     

     

    Bet you are confused.

     

     

    Makes sense. Wasn’t he one of those who stitched us up.

  10. I am not up to speed on res 12 and all the ramifications,details and possible outcomes.

     

    I do however know that Chill Ultra is authentic to a degree that would astound many on here.

     

    HH

  11. Rumour on HB that Griffiths and Rogic on bench, Forrest striker, Hayes on wing, McGregor in midfield and Sviatchenko back in defence

  12. traditionalist88 on

    The way this pre season has gone once we progress tonight we might as well book our flights to Warsaw asap, I can see them overturning a 3-1 deficit at home tonight…

     

     

    HH

  13. Good luck to the guys taking up the JR route.

     

     

    Auldheid/BRT&H/Canamalar

     

     

    Are you guys fully involved in this and is all the evidence collated by you in the last few years available and leading those who are taking this to the court? Are those laying out the funds from a cross section of football supporters or are they Celtic supporters?

     

     

    Paul67

     

     

    You say that Celtic PLC are much further down the road than those raising the JR. At what point are we likely to see some wriggling from the authorities due to PLC actions and are these actions in a legal format?

     

     

    MWD

  14. glendalystonsils on

    GARY67 on 2ND AUGUST 2017 3:02 PM

     

     

    I quite take your point ,but when the question is posed by a sleekit and malicious media, the board have to respond. Otherwise the media get the headline they really crave;

     

    ‘Celtic board refuse to condemn disgraceful chant by supporters’

     

     

    Why they don’t comment in the media on attacks on our players and fans is another matter.

     

    I note it was BR who commented on The hassle at the airport yesterday and not a club spokesman.

  15. Gary67

     

     

    If true then I’m struggling with the logic. Wouldn’t it be best to go at them hard and early, Griff and Rogic as attack-minded, score what is required and then invite them onto us with a much more solid defensive look (Bitton, Eboue on and Griff off).

     

     

    Griff coming off the bench has all the hallmarks of us chasing a goal in the last 25 minutes…

     

     

    Hope it’s pish to be honest….:)

  16. BRTH

     

     

     “At the outset, Celtic Park saw cycling and athletic competitions, and while I know that these are nowhere as near as popular as football, I really do not see the point in continued participation in a sport where absolute and real wrongdoing or rule breaking is deliberately manipulated, managed and facilitated by the governing body which is designed to ensure fairness and neutrality but which jettisons those standpoints to maintain the success or participation of one particular team.

     

     

     

     That is no longer sport at all and in the event of football not sorting this out I would want to end my support of football in Scotland. I would want to find a way whereby I can still support Celtic and the Celtic family if that is possible.”

     

     

    Unfortunately, not everyone agrees with your view on what constitutes sport.

     

     

    He said: “I don’t because I consider spending as much as

     

    pounds 5million on someone like Andrei Kanchelskis as a

     

    necessity. If a club like ours doesn’t do that then we fall by the

     

    wayside.

     

     

    “Look, I have many other businesses so I could find many other

     

    things to worry about, but I love sport and I want Rangers to be

     

    successful. I know this won’t be accepted by some people but

     

    this isn’t about making money.”

     

     

    Sir Minty,from the infamous ‘succulent lamb’ article, November 1998.

     

     

    We know what happened next.

  17. MWD not on here, data protection :)

     

    I would have to speak with him to find out as to whether i could do so privately. I’ll do so and get back to you though.

     

    HH

     

     

    0-3 to the good guys tonight

  18. What part of this do people not get?

     

     

    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.

     

     

    Some need to read this at least 3/4 times before the penny drops, talk about the Huns being thick, they just can’t help themselves, they’r like kids on Christmas Eve ffs.

  19. TD67

     

    I know it’s plenty, was just wondering how much plenty actually was.

     

    It must be worth it, I’m surprised our suits haven’t done the same and paid him more to get positive Celtic stories out there, it works for them, else they would really be dead :-)

     

    HH

  20. traditionalist88 on

    BRTH

     

     

    Cycling and Athletics…hmmmm… if they’re being held up as shiny examples of what sport should be then we are in trouble tbh :)

     

     

    HH

  21. traditionalist88 on

    gallagher on 2nd August 2017 3:44 pm

     

     

    0-3 to the good guys tonight

     

     

    ======

     

     

    22/1

     

     

    HH

  22. theBHOYfromU.N.C.L.E on

    Would imagine there have been a few incidents at Glasgow Airport which have gone unreported given that Brendan stated the club were already aware of his views on the practicalities of using said facility.

     

     

    magiccarpet csc

  23. TheTimReaper.

     

     

    “A draw in Cyprus would be enough for Aberdeen to reach the Europa League play-off stage – but boss Derek McInnes is going for goals and a win against Apollon Limassol.”

     

     

    Another theory oot the windae!!

  24. From Twitter:

     

    Celtic telling all and sundry that the SFA and SPFL want to make this an ” old firm” thing and that’s why they are quiet, silence is deafening! por cierto

  25. GARY67 on 2ND AUGUST 2017 3:09 PM

     

    Rumour on HB that Griffiths and Rogic on bench, Forrest striker, Hayes on wing, McGregor in midfield and Sviatchenko back in defence.

     

     

    =======

     

     

    I’m always a little surprised when managers leave an injury concern on the bench. I guess the logic is that you hope you don’t need him, but if you put him on with say 30 minutes to go and his calf goes again, then you need to make another sub to replace him, and now you’re without your 1st and 2nd choice options. With the Griff I think we go through, without him it could be a nervy night. Such is life in the qualifiers.

  26. It’s not about being thick, it’s about having limited knowledge of the legal framework that

     

    it will encapsulate .

  27. MWD just touched base with yer man there, let’s just say that he has been through a vetting process which would be upsides and equivalent to joining an organisation like MFI, if you catch my drift.

     

    HH

  28. DAVIDOPOULOS on 2ND AUGUST 2017 2:11 PM

     

     

    – kill ultra on 5th December 2016 6:21 am

     

     

    Hang on, are you sure that your letter was to Michael Nicholson?? Definitely Michael Nicholson?

     

     

     

    Not:

     

     

     

    “I did this (‘why I am not suitable to represent you’)in a recorded delivery letter marked Private and Confidential to Peter Lawwell, and no one else. The letter contains sensitive information, which is why I restricted it to one person.

     

     

     

    Incidentally, if the shoe was on the other foot I would (figuratively speaking) have been knocking down PL’s door by this time, and asking to see the letter.”

     

     

     

    Flip flop?

     

    ———————

     

     

    What are you on about? Is the above an excerpt of a post of mine?

     

     

    My first letter, dated 17th November, was to Peter Lawwell. I was then fobbed off- as expected. His secretary answered with a standard ‘dear blank’ letter. I wrote to him again, this time acquainting him with extra facts. He passed that letter to Michael Nicholson who immediately engaged. We exchanged emails for about two months, till February, I think, when I pulled the plug.

  29. mike in toronto on

    Not in any particular order, but having skimmed back ….

     

     

    BRTH …. thank you for taking the time to post your thoughts on JR. Appreciated.

     

     

    Jamesgang… happy birthday!

     

     

    BABASONICOS71 on 2ND AUGUST 2017 2:38 PM

     

     

    Having a differing opinion,no matter how anathema to your own,doesn’t mean needing ‘help’ or ‘treatment’ as I have read the past couple of days on here.And the reference to requiring mental health assistance is insulting,especially if someone has had to undergo that very same process themselves.

     

     

    Also,referring to someone as needing help assumes superiority on the part of the one suggesting such.Assuming superiority,apart from being wrong,is not something I associate with being a Celtic supporter.

     

     

    A good point will stand on it’s own merits without the need to resort to ad hominem attacks and puerile,flippant,ignorant references to the need for ‘help’.

     

     

    Rant over.

     

     

    ****

     

     

    Babasonico ….

     

     

    An excellent post. thank you for expressing your (and my) feelings so eloquently.

     

     

    If you dont mind, I may make it a point of copying and posting your post every day until some on here learn some manners.