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. South Of Tunis on

    JIMMY NOT PAUL @ 12 19

     

     

    ” non Celtic fans ” .

     

     

    A very small sample –

     

     

    My home and away since the late 50s Hertz pal has decided to boycott away games this season . Scunnered and opting to demonstrate how p’d off he is . He says he knows he is not the only one but also knows that the Hertz support is very split on the issue .He wrote to Mrs Budge and has yet to receive a reply.He intends to write again . If nothing happens he will walk away from Scottish fitba.

  2. BBC Shortbread News website,still leading with the banner arrests………hurting huns…..

  3. ERNIE LYNCH

     

     

    No I understood his stance and respected it, and I told him that, the thing is, I don’t have a lot of questions about CFC, on Scottish football yes, many I have, for me not to renew my season ticket, would have to be disastrously crazy, kinda like all the Celtic players wearing orange boots :))

  4. Off to the pool.Mrs TB demanding.She has her cocktail head on again.Pool then Cocktails.She is not bad at the old “Mickey Finns”.

     

    Later.

  5. Delaneys Dunky on

    BRTH

     

     

    Some great input from you this morning.

     

    I had a similar conversation last Wednesday on the train home to Cydebank, after the Rosenborg match. Three season ticket holders of long standing and myself, discussed the cheating and corruption in Scottish fitba. We all agreed that we would not attend any League Cup or Scottish Cup matches this coming season, and if the game is not cleansed, all four of us will not buy season tickets for season 2018/2019. I think many are coming to that way of thinking. Bent sport is not sport.

  6. !!Bada Bing!! on 2nd August 2017 12:26 pm

     

     

    BRTH- do you think if Celtic gave the required 2 Years Notice period to leave Scottish Football,would bear any fruit?

     

     

    >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

     

     

    Where could Celtic go?

  7. South Of Tunis 12.34.

     

    Thanks for that.

     

    I follow Matt Leslie on Twitter, he is a Jambo journalist and a has similar thoughts to your friend. He contacted Ms Budge andFoundation of Hearts about the cheating, which he reckon has cost Hearts more than 6 million. I don’t believe he received a reply from either. A lot of comments on his Twitter feed try and say it’s a Celtic v Rangers thing.

     

    Hail Hail

  8. We are all frustrated at the PLC’s lack of public statements on the issues of Hun cheating, EBTs, LNS etc etc. The 5 year old club issue statements at the drop of a hat to appease the hordes only to look like fuds a couple of months down the line. So perhaps a more measured response is more effectove. If PL was to state publicly that they cheated and titles should be stripped, the media would love the subsequent OF off field scrap and the world would dismiss the whole issue as a Celtic v Rangers matter. Provo banners at CP only reinforce this perception.

     

    Were Celtic complicit in the 5 way agreement? I discussed this with Morrissey the day after Res 12 was first proposed at the 2013 AGM. We felt then that the board may have something to hide.

     

    I have no doubt that PL is a 100% Tim. I think Celtic were caught on the hop by the 5 way agreement and the early Tax Tribunal decisions and the strategy since has been to await the higher court decisions and the other lagal cases (eg the Craig Whyte trial) being settled. Is the board simply kicking the can down the road or is there a way in which the SFA can be forced to confront the truth about olco cheating?

     

    Is Chill Ultra a troll? Who the hell is he to impugn solid Celts like the Res12 guys while he hides behind his keyboard?

     

    Hail hail to BRTH, Auldheid, Morrissey and Canamalar. Its been a rocky road but truth will out.

     

    2-1 Celts tonight.

  9. Joe Filippis Haircut on

    If we get knocked out tonight heaven forbid I believe all the good work Brendan achieved last season will count for very little. His standing outside of the Celtic support will plumit and many will say well what he achieved was against very poor Scottish teams and the first half decent team we meet in Europe put us out of the CL.So for everyone connected with Celtic Brendon the players the board the support tonight is huge also if we go out the lid will be firmly shut on the biscuit tin and there will be no further signings in this window. H.H.

  10. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    BIGJIMMY

     

     

    The Govt have been forced to refund money which they required to be lodged in order to proceed with Unfair/Constructive Dismissal cases.

     

     

    You are caught between two stools-unable to lodge that deposit.

     

     

    I think the Supreme Court decision will apply to your case also.

     

     

    Go for it,big fella!

  11. Delaneys Dunky on

    Jamesgang

     

     

    Many happy returns. Hope our Bhoys give you a lovely present tonight.

     

    HH

  12. macjay1 for Neil Lennon on

    `Mazin trivia.

     

     

    Local Oz fitba`

     

    Cameras in the dressing sheds after the game.

     

    Both Heidelberg last night and Blacktown Rovers tonight blasting out their versions of the ” Celtic Song ” as their celebratory anthems live to air.

     

     

    4.45 am K.O.

  13. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    MACJAY

     

     

    I’m gonna see sod all of the game again.

     

     

    Working straight from ko.

     

     

    Fingers toes and eyes all crossed of course,but…

     

     

    Never a wise move when you have about 320 miles in front of you!!!

     

     

    Hope yer swell,old bean. Get the tinnies in.

  14. South Of Tunis on

    JIMMY NOT PAUL.

     

     

    ” a Celtic v Rangers thing ” .

     

     

    Indeed ! My pal says that’s a big thing as is the fairly common -Ugly Sisters / Gruesome Twosome / Glasgow bias etc etc . He reports much apathy and much what’s the point cynicism . He was surprised by the reaction from a guy who sits near him @ Tynecastle — ” Yes -a sham / WWF etc etc but fitba allows me to escape her indoors , the do this do that ,the look after the grandweans while the weans go shopping , the boozer before ,the boozer after , the patter etc etc . It’s time out from crap -I ain’t giving that up “

  15. Brogan Rogan Trevino and Hogan on

    TD

     

     

    Hopefully, I am not a quitter in the sense that you mean, but in all honesty, I am finding it harder and harder to support football in Scotland as I see it as a blazered club which just has a real lack of integrity.

     

     

    I accept that people in all walks of life will make mistakes or have a different point of view but it is clear to me that football has been bent rotten in the sense of competitive sport — and I love sport, all sport. Going to any big sporting event gives me a real thrill and I love going to Celtic Park but boy it is tough when you are constantly looking at e-mails and documents which more than suggest that money means everything and the rules can go to hell.

     

     

    In Barcelona recently I watched a 20-minute film about El Clasico which made me feel really uneasy as the media company with the rights (MediaPro) produced a brilliantly shot film which boasted about how much the Spanish FA now relied on the income from Madrid v Barca and vice versa.

     

     

    The clear implication was that every league in the world (large or small) should have the localised equivalent of El Classico as this is what sells.

     

     

    The late Turnbull Hutton said some time ago that the likes of Doncaster and Regan had done the wrong things but for the right reasons. Basically, everyone in Scottish Football believed that economically you have to have a strong Celtic and Rangers because that rivalry, and all the crap that goes with it, sells and brings in money for all the clubs in Scotland.

     

     

    At a recent meeting with someone very much involved in Scottish Football, I was told to my face that all the other clubs, with the exception of Celtic, are just concentrating on balancing the books and staying alive.

     

     

    Whatsmore, many take the view that Rangers cheated, will always be tainted and that for the foreseeable future Celtic will rule the roost and get richer and richer. So, they say, why bother? What is it going to achieve? Let’s perpetuate the myth that the Celtic v Rangers thing is something approaching a match of equals, sell it to the TV companies and we all benefit. It is our Scottish El Clasico and it can’t be replaced by Celtic v Aberdeen or Hibs or anyone else.

     

     

    It is our big media earner and without it we can’t expect any more dough.

     

     

    They are also caught by the sure fire knowledge that it is very possible that this current Rangers will go bust and will end up back in division 3 yet at the same time they are annoyed that they run their businesses properly while Newco appear to achieve a modicum of success while trading while insolvent and with all sorts of financial irregularities.

     

     

    Would it be acceptable to these same people if it were seriously put to them that it was in their long term financial interests if Rangers (or Celtic) make it through to the league cup final or the final of the Scottish Cup and so you may just have to put up with some “big team” refereeing in games against Albion Rovers or Morton or whoever.

     

     

    Does the money and financial survival justify just ditching the sports element?

     

     

    Sadly, I think there are many within Scottish Football who actually believe in all of that and remember not all that long ago we did have serious debate about whether real sporting integrity should play second fiddle to financial stability and reality as perceived by parachuting new Rangers straight into the SPFL.

     

     

    Anyway, got to go and do some stuff that earns me a living.

  16. Cosy Corner Bhoy on

    Need JPs email address Can’t get up last section to seat as no rails so need to use lift at Kerrydale

     

    Last game jobsworth said could not go thro bars to seat(the game had started btw) so long argy before he escorted me

     

    Dont want any hassle Sat

  17. GER57

     

    Chill Ultra is a big time Celtic fan that I know for a fact, he also has an opinion like all of us, I myself like Chill Ultra had many many run ins with the Gang of Four (res12guys) and I myself was treated the same way he is being demonised as a troll (what ever the ..ck that is) on here not just by the Gang of Four? But by many others, but like me he’s big enough and ugly enough to hold his own, but anyone questioning him as being a Tim, let me just tell you this, you haven’t a clue, and I’ll leave it at that.

  18. !!Bada Bing!! on

    SCULLYBHOY on 2ND AUGUST 2017 12:43 PM

     

    !!Bada Bing!! on 2nd August 2017 12:26 pm

     

     

     

    BRTH- do you think if Celtic gave the required 2 Years Notice period to leave Scottish Football,would bear any fruit?

     

     

     

    >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

     

     

     

    Where could Celtic go?

     

     

    A lot of Clubs in smaller countries,frustrated at being left behind as bigger Clubs look to make the CL even more elite than it is now.A new League? Takes time and a lot of Red Tape.An invite to an existing League? I would give them Notice,to fire a warning shot across their boughs,I would love to play in a different League,than this Masonic cesspit we are in now HH

  19. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    DAVIDOPOULOS

     

     

    Cheers for helping my Dad out,bud. First rounds plural are on me in Wimbledon when you get the all-clear.

     

     

    HH

  20. BOBBY MURDOCH’S CURLED-UP WINKLEPICKERS

     

     

    No worries! I’ve been working on permission from my recently [self] appointed Director of Social Affairs…

  21. BROGAN ROGAN TREVINO AND HOGAN on 2ND AUGUST 2017 10:08 AM

     

     

    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.

     

    ————————————

     

    That didn’t happen. I said that you were name-checked twice in PLC Annual Reports. So much for your insignificant role. So spare me the false modesty, humble earth worm nonsense.

     

    ___________________________________________________

     

     

     

    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.

     

    —————–

     

     

    The letter in question was to Michael Nicholson. When in a later email to me he said that he hadn’t shown it to you I got back to him saying that he should have shown it to you; it was your business, after all.

     

     

    I’ll tell what though. If I thought that you had sent a similar type of letter about me to M. Nicholson, questioning my integrity,I would have been down at his door, or yours in a very short space of time. Don’t forget too, when you wrote on this blog about visiting Donegal I extended an invitation to my house where you could have viewed the material I have. You declined.

     

     

    For the record, my email correspondence with Celtic ended after an exchange of about a dozen emails. When it was clear to me that I was being played by Michael Nicholson, I quit writing, and told him why. He knew I was in a bind, and that I wouldn’t go public and have Celtic guilty by association. Celtic’s reputation meant more to me than pursuing you. If you’re wise I think you should agree to take our dispute off line.

  22. BRT&H

     

     

    I get your point and respect your your post, well put I made ad, .

     

     

    For me the games been bent against one club for over a century US, that’s why it’s all the sweeter to know that everything we went through was worth it and had a result at the end of it, The European Cup, The Lisbon Lions, The Invincibles, going for Ten In A Row, give up ma season ticket? You must be …kin kidden :))

  23. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    BRT&H 1257

     

     

    Got to be honest here,what you guys have been up against is eye-opening and eye-watering.

     

     

    You’ve effectively crashed a party-hey,who hasn’t?-and been clocked.

     

     

    You know you are right. All four of you do. And your perseverance is to be commended.

     

     

    Every fan of Scottish football knows you are right. So does the board of every club they support.

     

     

    Including ours.

     

     

    To have so many doors slammed in your face-you,CANAMALAR,AULDHEID,MORRISSEY and the forgotten hero of this,STEINREIGNEDSUPREME,and still say

     

     

    “Is that the best you can do?”

     

     

    takes some balls.

     

     

    Personally,I’d have given up and gone for the individuals,take them out. Sod it,only way I can get a victory.

     

     

    But it would have been a Pyrrhic one.

     

     

    Hail Hail to everyone who has got it this far.

  24. Paris St-Germain are reportedly ready to pay £198m for Barcelona forward Neymar.

     

     

    That’s £199m for one player. Just let that sink in.

     

     

    It is more than double the current world record fee of £89m paid by Manchester United for Paul Pogba and almost two and a half times that paid by Real Madrid for Cristiano Ronaldo in 2009.

     

     

    Neymar is expected to earn €30 million per year at Paris Saint-Germain after tax once the move from Barcelona is confirmed, having signed a new contract with the Catalan club only last year.

     

     

    It has also been reported in Spain that the player’s father will receive a payment of around €40 million if his son completes a transfer to PSG.

     

     

    >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

     

     

    The sooner we get our new Board installed the better – we can look forward to deals like this.

  25. What poer does an private Judicial Review have to get justice? None! SFA SPL will just ‘take on points’ and ignore it. Same as public enquiries that are a whitewash ” Lessons will be learned” For 5 years all Celtic had to do was bring all the clearly illegal decisions into the SFA/SPL meetings state them loudly and demand justice. Then make their statements public.

  26. Just read the article. Im a bit confused , WHO is organizing the judicial appeal ? Is it Paul 67 ? If so I would like to think its with Celtic coordinating it in the background ? If not that means Celtic are hoping it will all blow over or are happy to let other people do their dirty work. Dereliction of duty springs to mind

  27. Brogan Rogan Trevino and Hogan on

    Chill Ultra

     

     

    I never brought any dispute on line and have offered to correspond with you off line. That would always be my way.

     

     

    I never asked to be name checked anywhere and don’t think I have even read the annual reports you refer to. Even if I am that doesn’t mean I am of any importance.

     

     

    By the way, I never got the chance to go to Donegal and haven’t set foot on the island of Ireland in far too long (several years) so I couldn’t take up any offer.

     

     

    Whatever was in your letter Michael Nicholson has never raised it with me.

     

     

    Still more than happy to correspond with you if you want and I will try to answer all and any questions as honestly and fully as possible.

     

     

    jjoe88@hotmail.co.uk

  28. Neustadt-Braw on

    A very hoopy birthday to the wan and only Jamesgang… May your lofty view never diminish.

     

     

    Smiley “Dunaeblame” me thing !!

     

     

    Braw.