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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P67…..thanks for the update…..I appreciate the need to keep the details to yourselves…..in these sleekit times ;-))
Auldheid et al….as a nutter once said to a psycho….I salute your indefatigability ;-))
A very Hoopy Birthday to Jamesgang…..hope tonight’s result tops of a brill day ;-))
MIT….forget the budgie-smugglers/banana hammock….you should strike yer pose in a mankini…..apologies to those eating their dinner ;-))
Narrow win for us tonight will do me just fine….hope the Thumb starts up front
FTSFA/FTSPFL
H.H.
http://www.celticfc.net/news/13012
thank you Izzy
ERNIE LYNCH on 2ND AUGUST 2017 5:44 PM
EMBRAMIKE SUPPORTING RES 12 on 2ND AUGUST 2017 5:29 PM
‘wouldn’t it be strange that as a consequence of any Judicial Review or related proceedings findings, the ’same club’ myth was legally demolished?’
###
You’re straying into the realms of fantasy.
We’ll see ….
Anywhere in St Andrews showing game?
“At that stage, a decision will be made on what course of action, if any, should be taken”.
Surley action is a must no ?
Anyhoo ,whatever the score hopefully it will be civil in here .
COYBIG :))
I hope I am wrong but I have not had a good feeling about tonights game all day so much rides on Celtic winning I dont think there is any chance of signing Patrick Roberts if we go out.I also think both Dembele and Armstrong will be for the off to the E.P.L. A.S.A.P. So winning is huge for the hoops . H.H.
With respect, the same club myth has already been legally demolished.
The media even had front page headlines telling the world they were dead and a new club had taken their place.
Oh and liquidation will have had something to on the matter as well, as has been legally confirmed in the courts.
I noted this blog with constant criticism of Lawwell when we failed to ram home our advantage over the him through cautious penny pinching …and PL performing as Director of Football.
I particularly disapproved of the systematic down sizing during WGS and RD eras. It was a self defeating strategy resulting in dwindling crowds and abject football.
It particularly irked that PL personally profited for handsomely during this time.
I always advocated a managed risk approach driven by growth and ambition. It was self evident that it would fill the stadium. It was an open goal when our only real competitor died.
I rarely complain about Lawwell and the board nowadays because I feel we are not only experiencing s golden era but I’m confident we have put clear green Watterson between ourselves and the rest. There’s only room for one European team in Scotland and it’s clear we’ve booked that spot.
We have full stadium, great manager, box office signings, a succession plan and we have just romped all competitions last year. We are gearing towards regular European football (whatever the result tonight) creating a financial gulf that probably don’t be bridged.
Importantly PL is focussed on his job..we have a football and transfer strategy led by a football guy.
Here’s a guess..maybe our Board are more focussed on delivering future continued success on and off the park..?
Maybe they don’t want to divert their energy from this objective because they know it will deliver the long term benefit that will secure Celtic as the single biggest force in Scottish football and consign all other teams to second fiddle at the very best?
If my flight conforms to schedule I’ll touch down five minutes before kick off.
Immediately look for a stream to watch in the taxi on the way home. Arrive in time to catch the second half.
Big win tonight. 4-0.
Mike
I have considered Enrico the greatest since I was about sixteen. I like Luciano but got a wee bit fed up with the radio stations here behaving as though he were the only tenor in the world !
Just had Caruso on in the background there singing Nessun Dorma to prepare me for tonight.
JJ
Just for you, Mike:
https://www.youtube.com/watch?v=Dy6u8VnttIA
nervous + gin = optimistic
nervous + tramadol = winning CL
SCULLYBHOY on 2ND AUGUST 2017 5:11 PM
Thanks and HH
67ECW
Tonight is the night for our quality to deliver.
Rosenborg are a well-disciplined team of mostly journeymen sprinkled with some capable of reaching a higher level for bursts in a game.
We spent big money on players to turn games just like this.
I expect those players to answer the call and show their class.
A couple of first-half killer goals to dispell their ambitions, deflate their support, then we can pick them off at will.
4-0 the Hoops.
Balls it up, and we can resignedly punt the underperformers to make room for others keen to prove themselves at this level.
ernie lynch @ 9:43 am
“SETTING FREE THE BEARS FOR RES. 12 & OSCAR KNOX on
The point is you can maybe get away with only two strikers in domestic competitions.
I doubt the same applies at a European level.”
ernie, there are choices to be made. We have to supply lists of available players and we have to leave room for players we buy or obtain after the first couple of qualifying rounds.
There are 4 strikers currently at the club, 3 of whom were registered and available for these ties. Ciftci, being earmarked for the off, was not included in our limited list. Aitchison was and is available but Brendan chose to go with a more seasoned pro that was not a specialist striker.
We have to countenace the possibility that, if we had registered all 4 in our squad list to Uefa, then our crisis position might have shifted to Centre back (which was thin too) or wingers or full backs or goalies.
Other clubs can afford to hoard players in their reserves on big wages- we cannot. I think a squad with 2 very good strikers- Dembele and Griffiths augmented by a promising youngster, Aitchison and some adaptable senior pros, Sinclair, Forrest or Hayes, is pretty much par for the course for teams outwith the super rich leagues.
We are not skimping on all of our european campaign, just the early qualifying rounds. We could, for exampleexample, get a Ciftci standard 3rd striker for these two rounds and have him mope, unused, for the rest of our season, or we could try to qualify with what we have and use that money to get a higher quality player, such as Paddy Roberts, who can fill in as back up striker too.
oh, fyi – 19th hole bar down Maspalomas/Meloneras front has the game on tonight for anyone in Gran Can Sud desperately seeking Celtic.
90 minutes till we come out in one of our 3 green strips ;-)
Wish I was as confident as some on here
2-0, 3-0 etc, imo this is a 50/50 at best tonight and if we get through then I feel this tie will be our toughest test in the qualifiers.
JOBO
Let’s hope we remember to remove any offending logos!
Evening champions…
Ooooooooo..tonight will be braw …Griff will be up for it…dinae like making predictions …but we will be one up after 12 mins(Armstrong left foot drive)….then we will knock it aboot (brawily)….coast into the second half…
Wee bit of defending,referee wobbling….then Celt da grace …quick quick quick from Griff and Sinclair…two up…fifteen minutes to go…then two more goals on the break as Norway ,s finest capitulation is complete..
Smiley glass ball thing
Braw
Ughaye … haven’t listened to that, but I certainly could do with something to get the BP down, so I i will give it a listen. thanks.
Lurkin
the thought of that is enough to scare me even! … now behave, or I’ll post pictures from my beach vacation!
Hot smoked ….
Like you, I did get a bit sick of LP for a while there (sort of like Bono … couldnt turn on the tv without seeing them) …., but with a bit of time, I have come back around … in his prime, he might be the greatest singer I have ever heard … him singing Nessun dorma or Panis angelicus … wow!
maybe just nips out Billie Holliday as my favourite voice
tonydonnelly67 on 2nd August 2017 9:28 am
If you were not meaning me I apologise. If you were meaning me why be sleekit about it?
What does that say about you?
Well! I didn’t mention anyone in particular But? It seems that you have taken up the the seat the head of the table to be the spokesperson for the ones I was asking the question about, I asked a simple question, I didn’t get personal calling people sleekit or anything like that it was a genuine question, I did say it’s a student thing right? Yes, I’ll put my hands up to that, but as many including yourself here know,that’s just my banter on here on the uni Ultras.
And the …”what does it say about you” ….quip, when a guy with a moniker asks me TonyDonnelly that kind of question, well I say, ” that’s what it says about me” sleekit? Think about it.
======================
I am glad that I apologised at the start of that post and will apologise again at my annoyance at Chill Ultra’s accusations spilling over to you.
BTW as an Ex Calton man who lived a short time in the Mulk and depended on it for a supply of good amateur players, is sleekit not more an attribute (on the pitch anyway) than a fault? :)
Cultsbhoy
“I always advocated a managed risk approach driven by growth and ambition. It was self evident that it would fill the stadium. It was an open goal when our only real competitor died.
I rarely complain about Lawwell and the board nowadays because I feel we are not only experiencing s golden era but I’m confident we have put clear green Watterson between ourselves and the rest”
And yet in that allegedly mis-managed, risk averse, down-sizing era, we managed 3 last 16 CL campaigns. We have yet to do that in this golden era.
Getting nervous….thanks Jobo…..;-))
Shoorly tae god we can’t hav an underperforming team twice in a row…..am sure BR has us well up for it…..although I’ve got to comment….if, as been reported, our management team has all levels of our squads playing the same system…..then surely it woulda been better to draft in Aitchison rather than play Rogic up front last week?
FTSFA/FTSPFL
H.H.
MIT….
go for it…..it’s a sure fire deletion ;-))
H.H.
Celtic Mac,
Thanks for your reply. Much appreciated
HH.
JOE FILIPPIS HAIRCUT @ 5.56
Any good news?
SETTING FREE THE BEARS FOR RES. 12 & OSCAR KNOX
I credit WGS with his due respect in terms of achievement. I HATED his football. I think we are seeing similar in his current role.
Lenny different kettle of fish and not a yes man.
Maybe I want it all success and playing the Celtic way. Why not?
Today’s starting line up v Rosenborg ko 7:45pm
Gordon; Lustig, Simunovic, Sviatchenko, Tierney; Brown, Armstrong, Hayes, McGregor, Sinclair; Forrest
Subs: De Vries, Ntcham, Kouassi, Bitton, Gamboa, Rogic, Griffiths
SFTB – hear hear.
Hail Hail to the Res 12 four (from a signatory, actually 2, me and my bhoy).
Auldheid: Like many others on here I appreciate the great work you do and your perseverance with your efforts.
James gang: Breithlá Dona dhuit.
For those going to the match on Saturday remember that the Kano Foundation are looking for volunteers to help with their bucket collection before the match.
Off to Timmys in Torreblanca for tonight’s match.
Cmon the HOOPS
https://twitter.com/celticfc/status/892800055945592832
Gallagher/ Chill Ultra/ The Green Man.
Have I got this correct?
Chill could be the ghuy on the banner, so not Pope Francis…..
but Brendan Rodgers. :-)))
Hail Hail
Griff coming on in the second half for that quick quick quick bit…
Smiley teehee thing
Braw
Looking at the team the intent to press from the front 3 positions is clear. Griff isn’t 100% and wont be able to press in the way Brendan would want and would also be unlikely to last the 90 minutes, Hopefully we wont need him to come on.
The Huddle Boar it spot on again
Board :((
Ah still don’t trust them….
empty the park and, get them oot
Oh, and,……given all the publicity today….
ah think that the smsm will have noticed…..
how lost Celtic looked last week, without….
the backing of the GB, so a campaign is underway….
to, blame the GB for the stuff at the weekend,…..
knowing full well that, Celtic, PLC have proven….
time and again that, they’ll go along with the smsm’s….
view of events, rather than the facts, so, my fear is….
if the PLC, kneejerk and, ban the GB from CP….
it’ll cost us the title – to the Hibbees !!!
Reporting Scotland have dug oot a group of Celtic fans….
in Norway with a tricolor that says -“Kevin Barry CSC”…..
deliberate ?….hmmmmm…?
Anyway,…..
Guid luck tonight Celts.
……off-oot.