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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And if those statistics are wrong, I’ll just say that’s what I was given to read out…or type in as it were…
Interesting developments.
I’ve stated previously..that on a personal level I’m satisfied that EVERYONE knows the titles in question were cheated. Reallocation or stripping officially would be good but if it doesn’t happen it doesn’t change the facts.
Re judicial review I’m supportive of this and I prefer that it becomes an all Scottish clubs v Cheats issue. It’s easier ( if slower) to get fan consensus on this than it will ever be to get all Chairman to agree. Therefore on this issue I support our Board’s approach. If this becomes a Celtic v Rangers issue it will dilute the outcome as it will be seen to be driven by historical rivalry rather than legal point of law.
As for those representing Celtic fans..I am grateful. Anyone questioning their integrity must possess a powerful conceit of themselves. Our guys are clearly know their stuff..both background and process…paying for this would be astronomical.
More importantly…as a a club, team, fans we hold our heads high..we continue to outperform them without cheating. We build a reputation as a European Club in the New world football order. Meanwhile they become just another small club.
Longer term that is what truly kills the hope for them.
This seems Ike a positive step. However lots of questions and considerations.
1. What involvement have Celtic had in the decisions leading to this point. The JR cannot ignore the roles played by members of SPL or SFA boards. This includes Celtic.
2. When Counsel report back on the ability or otherwise to bring a JR will more information be made available to fans on the instructions and information given to Counsel?
3. Are fans or representatives of other clubs involved at this stage?
4. If the terms of the appointment of Counsel and instructions given fall down at some stage, what opportunity is there for other fans to bring their own or further review? Could time bar be a factor for other fans to bring another JR on wider terms if this attempt fails?
5. Why are Celtic not considering appointing Counsel to look for a JR? The administrators of RFC did this with no action being taken by the football authorities.
6. What are the timescales?
I appreciate that those involved will want to keep a tight lid on these matters for obvious reasons. However, that is not to say that consideration of the above should not be dealt with in some manner.
I hope those involved are alive to press interest to discredit this.
Stay safe.
3 each tonight guys.
Nearly everybody happy,”
the we are through mob ( me)”.
The we ” will need to improve to make the group stage mob ”
and the “haun wringers of doom mob ” because we lost 3 goals.
Everyones a winner except the folk who backed us to win the away leg.
H.H
In Auldhead we trust.
If we want to be serious about competing (in relative terms ) on the european stage then tonights the night to start.
COYBIG
The green man
You may well be correct re the board, however for now, I’m happy to be in tent pissing out than the reverse.
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.
‘Judicial Review of LNS’
Does the JR only have the power to review the existing evidence or can it consider evidence that was mistakenly/deliberately withheld or incorrectly given. Will JR consider the Discounted Option scheme? There is some dubiety as to whether LNS did consider that or not.
Good Morning Bhoys from a dull but dry Central Scotland. A huge game for the hoops tonight and given our away form in Europe I am not to confident but wish the Bhoys well.A judicial review is in my opinion will be heard only by the Masonic clique which is the law in this small country im afraid the Masonic establishment will ensure the whole thing is glossed over. H.H.
A few days ago I suggested that in future Celtic could go to Scandanavia for pre-season and actually play some teams that are already halfway through their season, given that the likelihood of drawing a team that is in mid-season is quite high at this time of year.
Would you feel more comfortable having played a few games against teams that are at peak sharpness?
You cant trust the PLC, not when they keep silent about the cheating.
If they are not bothered and are happy for Celtic to be cheated, there is no point throwing money at lawyers.
It would be more honest for the PLC to admit that they are happy to be under the whip-hand of the blazers and the huns.
Then we would know where we stand.
Haven’t got a great deal of disposable income and have to be choosy when giving a donation to any cause. As I sang with gusto and pissed myself at the reaction of racist, sectarian bigots to a daft banner, it would be hypocritical of me not to donate what I can to the legal fund for those arrested for the hienous crime of holding up a banner. Good luck with the review though.
ERNIE LYNCH on 2ND AUGUST 2017 9:04 AM
SETTING FREE THE BEARS FOR RES. 12 & OSCAR KNOX on 2ND AUGUST 2017 8:59 AM
‘on the back of an Invincible season’
###
There was nothing invincible about Celtic’s performance in Europe last season.
Nowhere near invincible in Europe last year,but 3 defeats,3 draws,from a group containing Barca,ManCity,BMG,was a fantastic achievement considering BR was only months into the job.Well above most peoples expectations.Most thinking we would have been lucky to finish with 0 points.
You are a very strange person sometimes.
Celtic must come out with a proper statement of intent,and not hide behind leaking scraps to Blogs like CQN,with respect.I have said Crownfunding should not be an option on this matter,Celtic and other Clubs should be paying for this,or the SFA.How much has Scottish Football paid in legal fees,on the huns extra curricular activities? Hundreds of thousands I would guess,up till now.
Never mind the judicial review, just get PL to tell us he is happy to be cheated. That would save loads of money and people’s time being wasted with false hope.
Be honest with supporters, and stop stringing us along. Because that is all that is happening.
You will get nothing with a judicial review, but more masons and more lies, and a Celtic PLC who will hide.
DavidO- Great shout re pre-season games.
Neymar to PSG is happening ,£198 mil………
SFTB,
I echo your sentiments. I have nothing but praise and thanks for the efforts of the likes of Auldheid and the others. This haven of a site is sometimes full of folk who are so full of their own self importance they seem to have little interest in Celtic. Best ignored, imo.
Good Morning.
Jeezo, you come back from your holidays, run about catching up on work and the ageing parent and in the middle of the night up pops this from Chill Ultra:
————————————————————————————————————————————————————
Your fellow requisitioner BRTH was heavily involved with the Celtic Foundation. He pleaded ignorance about knowing Celtic Secretary Michael Nicholson, only to later change his mind when deniability was no longer an option. If it was to be a truly independent process, none of the people acting on behalf of the requisitioners should have had any connection with the PLC. With two-hatters like BRTH aboard it’s no surprise you were so easily persuaded to adjourn.
————————————————————————————————————————————————————
Now I have been called “Big Heided” in my time and been told that I am as “Mad as a hatter” but never been called a two hatter that is for sure. For the avoidance of doubt I don’t wear hats corporeally or otherwise.
Chill Ultra I repeat again my invitation for you to e-mail me personally so you can express your point of view, back it up with why you believe me to be some sort of board plant or third man or why you think I have any kind of conflict of interest.
I can assure you that had I believed I had any conflict of interest I would have walked away from any kind of advisory involvement long ago and would not have wasted hundreds of hours of my time.
Can I again repeat very clearly, and for the avoidance of doubt, that I do not know Michael Nicholson other than in a professional capacity and in the same way that I know many many lawyers, accountants, surveyors, architects, project managers, marketing directors and other professionals.
I had no idea that he had left his previous employment at Harper McLeod Solicitors when we went to the initial meeting at Celtic Park and had no idea that he had been appointed as Celtic PLC Company Secretary.
Even if I had known that, it would have made no difference at all to my thinking as I barely knew the man having met him maybe once or twice before that date.
With regard to my connection with the Celtic Charity Foundation, I have again repeated before that my involvement there is no more than as a part time volunteer and member of a fan committee where others play a far more active part than me in chairing meetings, and organising and promoting events.
My sole role is to support, help plan and organise certain events and attend maybe 6 meetings a year.
It is not a role which prevents me from having an independent view on PLC activity, nor does it prevent me being critical of PLC policy where I feel it necessary.
If I recall correctly, you previously alleged that either I was an employee of Celtic PLC and/or The Celtic Charity Foundation only to retract that allegation altogether.
You have also previously stated via these pages that you have written to Peter Lawwell about me personally and I asked you to send me a copy of any such letter which you have refused to do. Instead, you invited me to contact Mr Lawwell to discuss the content of the letter or suggested that if I asked him to he would forward the letter to me.
I have met Peter Lawwell 3 times in my life and only one of those could be described as a prolonged meeting with the other two being brief and chance encounters at Celtic related events at Celtic Park. I do not correspond with him or go to meetings with him, unlike many Celtic fans and bloggers, and he has never seen fit to write to me privately or officially about any matter presumably because he has better things to do with his time and because he has to deal with far more influential and important people than me in relation to the running of Celtic PLC.
I am honestly not that important and have absolutely no desire to hold any position of influence within Celtic PLC or in relation to any Celtic related business. Quite the opposite in fact.
I obviously have opinions on matters Celtic and I think it is fair to say that they are not always complimentary when it comes to the running of the PLC or PLC policy – but they are expressed only via the medium of a fan on a fan board.
There are times when I agree wholly with board actions, times when I agree partly and times when I don’t agree at all. The same can be said of the Labour Party, The SNP, various companies with whom I work and many friends and individuals whom I will counsel to change direction in business or support and help them plan a specific strategy or policy.
But at the end of the day that is their business and the decisions are taken elsewhere.
I hold no position of influence at Celtic Park and other fans, I believe, are used as sounding boards and are asked their opinion on this mater or that. Not me.
I don’t write letters, go to meetings, call up Celtic Park and demand an audience or answers or any of these things as I am too busy with my own personal and business life.
Only you seem to think I hold some sort of position or carry out some kind of role on behalf of or in furtherance of PLC policy. You are simply wrong on that front and I will always point that out when you raise it.
I am more than happy to correspond with you, speak to you or whatever and you will note that I never resort to calling people derogatory names or make accusations about anyone’s mala fides, bona fides or otherwise.
Like all Celtic fans you are entitled to a view and a range of opinion and like me you will not always be right or be in possession of all the information or the correct information.
The people who have pushed the Res 12 agenda along all have the interests of the resolution at heart and desperately want to see the wrong that has been committed put right.
For the avoidance of doubt, speaking personally, that must mean that it is made clear that no grace or favour is given to any football club, including any formation of Rangers, and where such favour has been given (and it has) the sporting records should be expunged and corrected and the policy of the SFA/SPFL changed.
Celtic should have an absolute stand alone policy and should not be involved with any other club other than through the national associations. Further, the Celtic board are the guardians, representatives and advocates within football who represent the Celtic support and it is their duty to represent that support through thick and thin and if that means calling out the SFA, SPFL, UEFA or even FIFA then they must do so with dignity, clarity and honesty of purpose.
That means you don’t shaft your own support in favour of any cosy deal with the league or the FA and you do not compromise the integrity of sport and competition in general in favour of a TV deal or a perceived marketing strategy that involves this “Celtic, Rangers, Old Firm Alliance” thing that is often propagated by the dilusioned and the misguided.
By all means contact me to discuss, disagree, argue, question and challenge but please don’t come on to a public forum and make incorrect and misguided allegations without giving me or anyone else the opportunity to answer your allegations privately and fully in the first instance.
I hope my position is plain.
2-0 to Celtic tonight.
HH
BRTH
!!Bada Bing!!
I just did a little check to see if I was just imagining that we had played lots of games against teams already well into their season, and came up with this:
Since 2012/2013 up to and including Rosenborg, we have played 16 teams for UCL qualification. Of those 16, 10 have been from leagues that are already well into their season:
Norway
Sweden (x3)
Finland
Iceland (x2)
Kazakhstan (x2)
Azerbaijan
Also through into the mix that we could face teams from Belarus and League of Ireland at this stage.
I think it’s an interesting question.
P.S. the Polish league is also a few weeks ahead of us as well…
AULDHEID
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.
HH
https://youtu.be/ePYujyIShQs.
Water / caffe freddo break . 40 degrees at 11 00 am.. Think I weigh less than I did an hour ago
The great Jackie Mittoo -Mash Down Babylon (Stinejac 7″) – 1979 .
Very apt for these times !.
Back to the grind !!!!
Paul67
If the PLC dont seem too bothered about challenging the blatant cheating. Why should the supporters?
Maybe we should ask DD or PL for the money for the judicial review. Or are they quite happy to be silent about it and move on?
HH
In other news, Friesdorfer advised the other day that he is withdrawing from the HCTS and I know many Celtic fans feel the same way.
I know it is a personal opinion and some will want to support the team no matter what but in all conscience, I cannot support the HCTS anymore and do not want my bank account automatically debited to support cup competitions being run by the SFA/SPFL so I too will be withdrawing from the scheme.
I also took a recent wee poll among some home friends all of whom are season ticket holders at Celtic Park.
All have season tickets for this season, however, all (including myself) would refrain from buying a season ticket next year in the absence of Scottish Football properly addressing the current issues.
Hail hail, Auldheid
Similar use of EBTs was not available to other clubs, there was not a level playing field.
It was available to other clubs. They simply chose not to use them.
What a joke. As if the PLC dont screw every penny out of Celtic supporters with outrageous ticket prices and facilities, now they want us to fund a judicial review while they keep silent.
You could not make it up.
HH
TURKEYBHOY on 2ND AUGUST 2017 10:00 AM
As I’ve already said my point is that two strikers might be OK domestically but not for European competitions. Not if there’s to be a decent run. Injuries, suspensions and lack of form take their toll over a season.
gooooooood morning all
1-1 tonight and our nerves shredded on the roller coaster that is Celtic
:)))))))))
BRTH
2 crackin’ posts to start the day. Well done.
Do you mind me asking: what’s your morning drink, that you can hit the road with such speed … ?
VIP
TWISTS N TURNS on 2ND AUGUST 2017 9:22 AM
Dexter
The SFA stated they would not hold a judicial review based on legal advice that there was no chance of success. If a judicial review IS held, which it now seems it will , and, that review determined that the initial findings of the LNS case was wrong based on evidence being withheld and the subsequent big tax case verdict which is irreversible, surely it forces the hand of the football governing bodies in Scotland to take action against Rangers?
Their last crutch ( legal advice suggests we won’t succeed stance) is surely removed?
———-
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.
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.
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.
SA from 23 yards into the left hand corner – just a premonition .
leftclicktic on 2nd August 2017 10:27 am
gooooooood morning all
1-1 tonight and our nerves shredded on the roller coaster that is Celtic
:)))))))))
========================
I’m not expecting a rollercoaster but you know Celtic.
Rosenborg dont score many goals, they are lucky to be in this round and got lucky last week with circumstances robbing us of strikers and our biggest threat from corners(Boyata). They are not a patch on Hapoel Beer Sheva.
We’re a week further on in training. They have a good pitch which will suit us and if you think about last season when we got going, some of our away performances were better than our home performances.
McGregor and Griffiths to start, 3-0 Celtic.
HH
Word of The Day(The scumbags singing the Lee Rigby stuff….)
execrable /ˈɛksɪkrəbəl/
adjective
utterly detestable; abominable
deserving to be execrated; abhorrent
of very poor quality
very bad:
Derived Forms
execrableness, noun
execrably, adverb
Word Origin and History for execrable
adj.
late 14c., from Old French execrable, from Latin execrabilis/exsecrabilis” execrable, accursed,” from execrari/exsecrari (see execrate ). Related: Execrably.
KTF
Posted on the last page of last blog, unaware that everyone else had moved on to the new ‘blog’
try to keep up, muppet :-(
Chill Ultra
I read through all of your post, and that’s not something i can say about all the ‘long’ish’ posts on here – just don’t have the time, unfortunately. Well-written, and well-considered, and worth reading if only to see things from a different perspective.
I don’t know Auldheid. Have never met him ( that I’m aware of ) and have only had brief contact with some of the other Res. 12 guys – all of whom i believe to be very genuine, honest guys, and unquestionably passionate about our Football Club.
No matter what you think of Auldheid’s motives ( and your opinion is as valid as any others here ) you surely can’t question that he wants what is best for Celtic, and Celtic fans, and has invested hours and hours and hours of his time in trying to get the club ( and Scottish Football as a whole ) to a better place than it finds itself now.
I know for a fact that most football fans in Scotland have little or no real idea about the train (crash) of events embarked on by SFA/SFL/SPFL and the various entities emanating from Ibrox which have led us to where we are now. Most of what they know comes from reading what are laughingly referred to as ‘newspapers’ and we know who controls that narrative. They are largely ignorant of the circumstances around ‘Rangers’ liquidation , LNS and Res 12.
The same can’t be said of a great number of Celtic fans especially those who read and contribute to this blog on a regular basis. In comparison to most fans of other clubs, thanks to Auldheid, BRTH ( who for me can do no wrong ) James Forrest, Paul, and many others, too numerous to mention, we are better informed about why we are in the situation we are.
Without these guys – Auldheid in particular, since he seems to be the one with the target on his back – we’d be like all the other ‘move-on’ lemmings, and we’d all be moving back to the back of the bus.
I think they deserve as much praise and support as we can give them, after what they’ve given us.
You think differently, and i don’t have a problem with that, and you obviously believe that he’s trying to lead (or mislead) people in the wrong direction, but i do think your criticism is unjustified…..for what that’s worth.
Apologies for missing a couple of WOTD entries this week; I’m moving house this week and have been unable to get on.
Looking forward to the game tonight!
KTF
Hoopy Birthday to our very own Jamesgang…have a hooptastic day.
Keep the Faith!
Hail Hail!
Trad-Without making too many excuses for last week,I don’t think our players trusted the pitch last week,seemed like a lot of sand underneath,very little 1 touch passing,and too many touches to steady the ball at times for me.