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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  1. Cultsbhoy says Hail Hail to Hector and Brendan on

    It’s near impossible to 100% follow the narrative on CQN such is the volume of comments. However it seems madness to me that posters are ripping into each other over something that there seems to be complete consensus on.

     

    For me the guys taking the lead seem committed and measured and have the correct experience to progress matters.

     

     

    Those ripping in to them do not strike me as having the capability required..yet can’t constrain their egos. They would love to be calling the shots but frankly nature didn’t equip them to do so.

     

     

    A bit of positive support for the guys that are capable and by all means exercise your right (duty) to influence by sharing your views to inform the guys leading on fan feelings…

     

     

    We all have a role and strengths so let’s just play to them as a united force against cheating..?

  2. Beware posters who come on here,only when a certain subject is being discussed,Level 5 muppets….

  3. embramike supporting Res 12 on

    THE GREEN MAN SAYS SACK THE BOARD on 2ND AUGUST 2017 10:14 AM

     

    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?

     

     

    You seem to have a huge chip on your shoulder about the conduct of the PLC but scant understanding of the conduct of all PLC boards across the country when it comes to dealing with their customers (in this case fans) and their shareholders. This applies to all PLCs whether they be financial, media, manufacturing, service or sporting concerns.

     

     

    There are codes of professional conduct which are expected and adhered to – they are not an amateur club committee arguing over a few pints in the pub. There is a time and place for professional comment and action on key decisions which affect the success or otherwise of the PLC business.

     

     

    They have a fiduciary responsibility to their shareholders and are answerable to them via the AGM. Any supporter with a share (currently £1.02 each) can come along and make their voice heard. Nothing stopping you doing that.

     

     

    Instructing solicitor, senior counsel and senior junior counsel have been retained. Funding has been secured for the initial undertakings.

     

     

    Hiring that kind of team costs thousands of pounds per day – we can only speculate where this initial funding is coming from.

     

     

    Also ‘the blazers’ can only ignore any JR decision at their peril and it may just open the door to further proceedings which again may have much further reaching repercussions.

     

     

    That’s why a team of legal minds have been hired – to determine which strategies can be employed with effect to reach a desired remedy. It took HMRC 7 years and a series of levels of hearings to get the result they wanted.

  4. Brogan Rogan Trevino and Hogan on

    Jungle VIP on 2nd August 2017 10:28 am

     

     

    Ha I am a tea jenny but often make the bloody stuff, or have it made for me, and then forget to drink it!

     

     

    I might hold some kind of record for undrunk cups of tea.

  5. Bada Bing and The Green Man.

     

    I’m with you ghuys.

     

    The PLC should be making a statement on on their thoughts. The recent statement is inadequate given how events have proceeded since then. Why should the fans be left to crowd funding it?

     

    Cultsbhoy.

     

    It’s not my experience that man fans know they cheated. The educated, in the course of events, ones do, a helluva lot of fans of other teams just read the tabloids and don’t think it was cheating, as” Ebts are not illegal” and it wasn’t illegal at the time, believe me that is what you are up against, it wears you down,Dallas will tell you similar from his work, both of us work in buildings were there are hundreds of staff.

     

    Hail Hail

  6. Roberttressell, I expect it will take a number of weeks before any public comment is made concerning this initiative.

     

     

    The Green Man, Celtic made a comment last month and I expect will keep fans in the loop as matters progress. They have a strategy for this matter and are pursuing it.

     

     

    They have also communicated this in private to fans groups (I have attended). Strategy has been discussed and correspondence has been viewed.

     

     

    While I appreciate this is frustrating to many outside these groups, I can tell you they are further ahead than this Judicial Review process, at this time. A balance between confidentially informing fans, and maintaining a private dialogue, is underway.

  7. traditionalist88 on

    !!Bada Bing!! on 2nd August 2017 10:42 am

     

     

    Agreed, its a huge factor and levels the playing field at times when we would otherwise be running away with games. A number of single goal victories last season and especially the 1-1 vs the new club spring to mind. The ball was taking some horrible bounces that day, including a simple kick out from Gordon to Tierney which looked good but flew right over his head after a dodgy bounce!

     

     

    Upsets the rythm and allows teams who are there to frustrate a better chance than they’d normally have.

     

     

    HH

  8. I can well understand TGMs less than favourable approach to the JR.That we have to have one is the height of farce itself.There can be no debate that the Huns are guilty.None.The highest court said so.The players taking part in matches were illegally registered,therefore,following SFA,SPFL rules,every result should read 3_0 to the other team.As has just been proved in the Ennis Gold Medal,in sport there is no time bar on cheating.There are plenty of precedents on teams suffering this rule.Plenty in Scotland.To me,this is the main point that defies any argument or obfuscation.I do not think we need to pay for a JR to tell us all that the Huns cheated.Its already been proved.

     

    For those saying ,Celtic getting involved would turn it into a Celtic v Huns thing,well,so what.Thats what it is.If no t other team that has been cheated wishes to come forward,then thats what it has to boil down to.

     

    In Formula 1,do you think Ferrarri would not take on Red Bull,if they were found to be cheating them out of the title?.Does anyone really believe that Man U would say nothing if it emerged that Man City were cheating them out of titles,CL places?Its a nonsense.

  9. The Green Man says SACK THE Board on

    EmbraMike

     

     

    Excuse me, but thats the same jargon i hear all the time.

     

    Droning on about legality while Celtic are being shafted by idiots.

     

    As ive said, the Law in this country is HUN Law, run by Masons. Now, i dont say that glibly or without any understanding, believe me.

     

    As for the Blazers. They have indeed ignored every law that does not suit their purposes, so the idea that they will heed any judicial review is laughable.

     

    Your jargon, is nothing but that.

     

    Im a Celtic supporter, and i know bs when i see and hear it, and ive no problem speaking out about it.

     

    Unlike others we could mention, like the PLC.

     

    Silence helps nobody.

     

     

    HH

  10. Paul 67. 10.47.

     

    Thanks for that, it would appear that things are happening in the background, hopefully they will keep fans in the loop as things progress.

     

    Hail Hail.

  11. The Green Man says SACK THE Board on

    Paul67

     

     

    Thanks for the reply.

     

    Im sure you get why im frustrated.

     

    I just feel that leaving everything to supporters while the PLC remain silent, is not on.

     

     

    HH

  12. THE GREEN MAN SAYS SACK THE BOARD on 2ND AUGUST 2017 10:59 AM

     

    Paul67

     

     

     

    Thanks for the reply.

     

     

    Im sure you get why im frustrated.

     

     

    I just feel that leaving everything to supporters while the PLC remain silent, is not on.

     

     

     

    HH

     

     

     

     

    Does this mean you’ll give this a rest until at least until tomorrow when probably the most important game of this season will be out the way?

  13. embramike supporting Res 12 on

    THE GREEN MAN SAYS SACK THE BOARD on 2ND AUGUST 2017 10:57 AM

     

    Im a Celtic supporter, and i know bs when i see and hear it, and ive no problem speaking out about it.

     

    Unlike others we could mention, like the PLC.

     

    Silence helps nobody.

     

     

    If as you say ‘silence helps nobody’, we can then expect to hear you address the board at the Celtic AGM ?

  14. Anyway,I hope Brendan plays Eboue tonight.He and the Broonster will make a formidable pairing in front of our ,shall we say,less than solid defence.Mc Gregor and Armstrong alongside.If we get a lead and with 30 mins to go,Biton to come on and calm everyone down,as he does.

     

    We need a big game from Scott tonight.Has not been sparkling as he was last year.Much more a threat when KT is bombing on with him.Thats not been happening as much.

     

    If we turn up and play,we will win.Thats all its down to.

     

    Delighted with 1_1 draw.

  15. The Green Man says SACK THE Board on

    EmbraMike

     

     

    Why would i be addressing the Celtic AGM, that is just silly.

     

    But if i did, im sure there would be many red faces by the time i was finished.

     

    As ive said before, maybe people think ive arrived on CQN on the back of a cart.

     

    However, you can be sure of one thing. If i dont feel that the PLC have defended Celtic in the appropriate manner, then you will really hear me. And so will the PLC.

     

    Make no mistake about that.

     

     

    HH

  16. PAUL67 on 2ND AUGUST 2017 10:47 AM,

     

     

     

    Many thanks for that Paul 67.If you tell me this is so,then thats good enough.

  17. The Green Man says SACK THE Board on

    CELTIC40ME

     

     

    Ive made my point.

     

    That will do for today.

     

     

     

    HH

  18. 67Heaven .. CHALLENGING THE LIE ..I am wee Oscar...... Ipox belongs to the creditors on

    Fantastic news / progress towards gaining truth and justice, Paul . …… if this corruption is allowed to prevail, Scottish Football will NEVER recover, and the decent / honest fans will wonder if it’s worth continuing to support football in this Country………slowly but surely drifting away from ‘Scotland’s Shame’ …. well done to you, Paul, and all others involved in ‘carrying the torch’

  19. THE GREEN MAN SAYS SACK THE BOARD on 2ND AUGUST 2017 11:09 AM

     

    CELTIC40ME

     

     

    thank you

  20. PAUL67 on 2ND AUGUST 2017 10:47 AM

     

     

    Thanks for your post Paul67 and very good to read that the club has not been idle.

     

     

    In light of that information will all the doubters and moaners now stop posting?

     

     

    Or will they find something else to bore the a*se of us with?

     

     

    C’MON THE CELTS!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

     

     

    I’m not stupid enough to predict football scores but I wonder who we will get in the next round?

  21. Great to see supporters taking positive action rather than just resorting to playing the whinging victim.

     

     

    A long road ahead I fancy but I would imagine a stack of work ( and a fair bit of cash ) gone on by a few folk to get things this far.

     

     

    Good also to see they are keeping things under wraps and not airing plans in public to give those, who would have us fail, any sense of strategy.

  22. The Green Man says SACK THE Board on

    EmbraMike

     

     

    Come down from your ivory tower.

     

    Oh sage of wisdom, who has the brass neck to use Wikipedia to back up his ‘cognitive abilities’.

     

    You need to do better than that. That’s kids stuff:)

     

     

    HH

  23. JIMMYNOTPAUL on 2ND AUGUST 2017 10:47 AM

     

    Bada Bing and The Green Man.,

     

     

    Your point about so few knowing about this scandal,is not lost on me.Every Friday a large crowd of us meet up here,mostly English guys,but mostly football fanatics.all various teams.We have spoken of this,and hardly any,know anything about it.As we know,this is not down to people not caring,its about the lack of coverage this scandal gets.Sky News.Can you imagine if this were Arsenal?.We would get 24 hours coverage.The biggest sporting scandal story ever,in Britain,and nothing being said.Just shows you what sort of PR we are up against.

     

    In Scotland we know The Fat controller runs everything,but in England?.

     

    Which is another thing that gets me fuming.Our PR is shocking.Level 5 walking all over them.

  24. I wouldn’t be surprised if we see Forrest start up front with Hayes and Sinclair playing off him. Leigh to come on and make an impact late on.

  25. Tim Malone Will Tell on

    Good stuff from Paul67 – and well done to Auldheid, James Forrest and others for keeping the fire lit when it would indeed have been a lot easier to simply “move on” even if that meant walking away from the game entirely.

     

     

    Can I suggest that Leigh Griffiths is given the duty of reading any official statements in future – with a wee bit of latitude to embellish the prose as he sees fit?

  26. embramike supporting Res 12 on

    THE GREEN MAN SAYS SACK THE BOARD on 2ND AUGUST 2017 11:23 AM

     

    EmbraMike

     

    Come down from your ivory tower.

     

    Oh sage of wisdom, who has the brass neck to use Wikipedia to back up his ‘cognitive abilities’.

     

    You need to do better than that. That’s kids stuff:)

     

     

    I was actually addressing Cultsbhoy and responding to his posted link, but now you mention it, did you say ..

     

     

    Why would i be addressing the Celtic AGM, that is just silly.

     

     

    So what would that say of the many from the 7/800 who attend the AGM and take to the floor to address points of concern to the board as is their right ?

  27. Paul67 10:47 well said mate. You do your bit, in your own way. The resolution 12 bhoy do not walk alone.

  28. The Green Man says SACK THE Board on

    Turkeybhoy

     

     

    That is why we need cage-rattlers, and posters who irk other posters, because they ask questions:)

     

     

     

    HH

  29. The Green Man says SACK THE Board on

    EmbraMike

     

     

    Ive no wish to argue with you, really.

     

    I made my point earlier.

     

    Wait till after the game, then i will be happy to spar a few intellectual round with you:)

     

     

    HH

  30. Thanks for update PAUL67.

     

    SFTB 9.48

     

    Well said mate.

     

    Despite being of limited funds at this moment and probably for the forseable future, I would gladly provide monies that I could afford to the Bhoys who are carrying our fight for justice.

     

     

    In recent years I have been victim of the legal system here in not so Bonnie Scotland simply due to the lack of money, whether it was to engage and pay a solicitor, or represent myself ?

     

    I have been denied ” Access to Justice” because I didn’t have have £7,000. Incredibily this amount was later reduced to “only” £3,000 by the very same Appeal Panel that I was facing just 6 months later when I returned to continue my particular fight ?

     

    Despite asking a simple viable question of the Appeal Panel which was ” Why was the amount of £7,000 that I had to lodge viewed as appropriate in the 1st instance ” ?

     

    That was May 2014……….I am still waiting for a reply.

     

     

    Needless to say I didn’t have £3,000 either due to being unfairly dismissed from my job some time earlier, so I was FORCED to withdraw my Appeal. This was about me suing The Law Society of Scotland, and a former solicitor of mine by way of a legal organisation based in Fife, The SSDT.

     

     

     

    I digress, as much as I wish to hear what Celtic have to say RIGHT NOW, about the corruption and cheating, I would suggest that with Paul67 update on a JR this morning, everyone should calm down a wee bit ? I only speak for myself but…

     

     

    In AULDHEID, BRTH PAUL67 CANALMAR…and anyone else involved on our behalf…..I TRUST.

     

     

    Right Celtic tonights game….let’s get busy !

     

    COYBIG

     

    HH

  31. BRT&H

     

     

    Is this you saying this or the other guy?

     

     

    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.

  32. Cultsbhoy says Hail Hail to Hector and Brendan on

    1-1 tonight will do me…but I sense a 2-1 win for the good ghuys..

     

     

    Griffiths and McGregor….these two know how to stick it in the net

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