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. TD

     

    I dont know Chill Ultra and I accept he is, like you, a massive Celtic fan. However that does not give him the right to question the motives of the Res 12 guys. Or to imply that they are somehow involved in any financial chicanery. Do you think that?

     

    Yes we all have a point of view. So put forward your views and dont make it personal.

     

    I know that the main issue in all of this is the comlete lack of governance from the SFA amd the SPFL. Shouting from the rooftops wont help to bring them to book. Personal fueds amongst ourselves only help the blazers hide the facts and also allow them to dismiss us as haters.

     

    HH

  2. Very welcome article Paul 67, thank you.

     

     

    Jamesgang – Happy Birthday my friend, just a Bhoy really :) have a great day.

     

     

    HH

  3. Cultsbhoy says Hail Hail to Hector and Brendan on

    Brogan Rogan..

     

     

    Re your point of Authorities trying to Market Celtic v Rangers ( oldfirm) as some kind of clash of the equal titans…

     

     

    I have two thoughts on that. The more forward thinking we are become, the more we become a European player and leave Hunco behind the less viable and credible the idea of marketing old Firm becomes. It will hopefully reach a stage whereby Celtic are as akin to Liverpool as Hunco is to Tranmere.

     

     

    My second thought is how the other teams react to Hunco as they become part of the rest outwith Celtic. Credit must go to Aberdeen and hopefully Lenny’s Hibs can compound Hunco struggle in the coming season. Long may we nurture our player exchange with both of these teams. We need Hunco to at least be limited to mid table obscurity…ideally worse.

  4. I have already emailled JP Taylor re the Supreme Court decision/ Hun cheating etc.

     

     

    While delighted with the news from Paul67 and acknowledging the need for patience;

     

     

    I believe that as many season ticket holders as possible should let Celtic, ( via JP), know, that failure to address the current issues will lead to a necessity of Celtic having to recruit a whole new raft of ST mugs to fund their participation in the corrupt farce that is Scottish football next season.

     

     

    Hoping for a decent tie winning performance tonight. Celtic to score first please.

     

     

    Eurochamps67

     

     

    AnyonethatknowsmegotasausagefortonightCSC

  5. Scottish football is corrupt and bigoted to its very core. and Celtic are happy to go along with it

  6. At bet they have let them do it with NO objections in my opinion they have actively helped the cheating.. How many times did they ask for a vote of no confidence in regan/Ogilvie etc.? How the fuck did a non club get tinto the league? then suddenly were an old dead club.. Not a word from celtic.

  7. meanwhile we go into a must win tie with no fit forwards. Not great planning. I don’t believe BRs statement saying you can’t have 3 forwards at a club as you can’t keep them happy… look at every other BIG club in the world. I would imagine he must know 2 injury prone forward for the most important month of the year was foolish. A crazy policy of not having squad ready fro qualifiers every year saying we will buy ‘when’ we qualify. We have failed or struggled to qualify every year. and still they don’t plan for the qualifiers adequately

  8. TD67

     

     

    Have already drawn a blank with Google searches for a bank of the complete works. From memory they were all uploaded to Scribd but vanished some time ago.

  9. I think the media smell Celtic’s blood tonight, emphasis on must win , crunch game, injuries,confident Norwegians, fitter than us as they have played more games, BR handling the rubbish thrown at him very well again, no fear, concentrating on winning the game,respectful of the opposition, accepting we are not where we will be when up to full speed.

     

    Good Luck Celtic, millions of Celtic fans are with you all, leave nothing on the park, help each other throughout the game and keep the focus on your job always, no switching off at any stage.

  10. BMCUPW 12.48,

     

     

    I now have my internet back on at home since yesterday, thats why I didn’t post much using my mobile.

     

     

    Good to see your posts today mate. I should tell you that I was one of the lucky ones when it came to ” lodging” monies BEFORE my Employment Tribunal, as it wasn’t law at that time. It was that feckin Coalition Government that brought that law into play…feckin despicable !

     

    Soon after they did I was speaking to a woman in my local Jobcentre, and she was in tears. This woman was a complete stranger to me. She told me that she had just recently lost her job, and had to borrow money from her family to take her employer to Tribunal. She had just given a feckin lawyer £1,500 DEPOSIT the day before I met her and that the total bill was just over £3,000 !

     

    She had no idea where she was going to get the rest of the money from ?

     

    The £7,000 which became ONLY £3,000 that I was instructed to lodge, was not about an Employment Tribunal, although that recent Supreme Court Ruling has given me “food for thought” about my earlier claim that I was forced to withdraw from ?

     

     

    Also bear in mind mate, the possible many hundreds of people who lost their jobs when that feckin law was in place, who COULDN’t take their employer to Court/Tribunal as there was no way they could raise any money ? They too have been denied ” Access to Justice”, not just the folk that did pay monies.

     

    That Coalition Gov sure has a lot to answer for. Those folk NEVER even got the chance to fight their case.

     

     

    Dont get me started on the complete lack of MORALS from any Gov Minister who was happy to introduce that feckin law in the 1st place ! BASSA’S.

     

     

    Anyways, I will leave it there for now, as I am not feeling too good today and need a lie down for a wee while.

     

    Here’s hoping the Celts do the business tonight, and I might need to rely on the radio especially if I still dont feel too good ? I had yet another medical last week, waiting for report.

     

     

    JAMESGANG…..Many Happy Birthday wishes today mate, hope the Celtic bring you even more joy ?

     

     

    HH

  11. GER57

     

     

    Hold on here, so no one has the right to question the motives off the res 12 guys? If I remember right it was on behalf off the shareholders who put them there, and Chill Ultra was one of them, he has/had every right don’t you think?

  12. BMCUWP,

     

    I sent you a text the other day with my new mobile number on it. I’ll send it again very shortly case you didn’t get the text ?

     

     

    Im away for a wee lie doon.

     

    God Bless.

     

    HH

     

     

    Hope all Celtic fans on their travels today stay safe.

  13. Snake Plissken on

    Been busy for the last month. Not going to get into all the controversial stuff but just tonight’s game and sadly I think this will not go our way.

     

     

    Too many factors work against Celtic tonight and I cannot see us winning the match. I am aware that a 1-1 sees us through but with no forwards or at least one who may or may not be fit I simply cannot see it.

     

     

    Money has been spent but on the midfield again when a forward and a centre half was needed. I simply cannot get over how every season we leave these things to chance.

     

     

    If we get through then it will be a minor miracle in my opinion. I am prepared for the worst so I am not getting my hopes up unless Rosenborg decide to defend like Sunderland.

  14. DESSYBHOY

     

     

    I doubt the media here could smell a hooker in a Marrakesh brothel, useless shower of ….ards they want us to get beat yes, but that’s not happening tonight, oh no.

  15. Our cheerleader lol.

     

     

    SNAKE PLISSKEN on 2ND AUGUST 2017 1:56 PM

     

    Been busy for the last month. Not going to get into all the controversial stuff but just tonight’s game and sadly I think this will not go our way.

     

     

     

    Too many factors work against Celtic tonight and I cannot see us winning the match. I am aware that a 1-1 sees us through but with no forwards or at least one who may or may not be fit I simply cannot see it.

  16. BABASONICOS71 on

    Tricky one tonight but I think we’ll score and that should be enough to see us through.

     

    Still think it’s a bit shabby we are going into the game with only one striker and he might not be (isn’t) 100% fit.Why can we keep 154 midfielders happy but not 3 strikers?

     

    Anywho,pointless dwelling on that now,it is what it is and we go with what we have.

     

    No predictions,i’m Brad at them.Hope Leigh has a blinder though.

     

    COYBIG

  17. Cosy Corner Bhoy on

    Thanks to Davidopolos and TNT for info

     

    On phone so later for use

     

    HAPPY BIRTHDAY TO JAMESGANG COYBIG

  18. chill ultra on 2nd August 2017 1:14 pm

     

     

    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.

     

     

    ———————————————————————————

     

     

    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.”

     

     

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

     

     

    ?

     

     

    Flip flop?

  19. Maradominic

     

     

    I would seek help. Seriously playing the victim is something many people tag to celtic for. Some folk like yourself and the Green Man take it to another level.

     

     

    Celtic is in an amazingly strong position domestically and yet your seem to be unhappy and searching for every bogey man you can to feel bad about them.

     

     

    Seriously look after yourself.

  20. macjay1 for Neil Lennon on

    BOBBY MURDOCH’S CURLED-UP WINKLEPICKERS on 2ND AUGUST 2017 12:57 PM

     

     

    Hi , Bobby.

     

    I think I might prefer not to be watching the game , old son.

     

    I simply feel that Brendan deserves success so much , but I seriously feel this is a real big ask.

     

    4.45 am KO , pal.

     

    Bit early for the grog.

     

    Unless of course we get a win.

     

    Rapidly followed by a beer brecky .

     

    Kip time.

  21. traditionalist88 on

    You see what you caused Macjay?

     

     

    ========

     

    Moderator 2 on 1st August 2017 7:34 pm

     

    macjay1 for Neil Lennon Submitted on 2017/08/01 at 1:41 pm:

     

    I get that you have different views from others and you are entitled to them and free to post them so long as you are respectful of others points of view. However, today you attributed your views to one section of our community; you cannot point the finger at one section, whether that it is within or outside the Stadium. The section of our community are not the only ones who occupy the standing section; therefore you cannot apportion blame to an individual or group. Additionally, you cannot apportion blame to a section of our community for songs sung in a public place.

     

    I have deleted those posts and of those who replied.

     

    Any problems e-mail P67 celticquicknews@gmail.com

  22. Don’t you just know it, spent the morning penning a letter to our CEO urging the board to take a postive lead in efforts to clean up our game, then log on here to see that things are moving forward.

     

    Like many I will support any appeal for crowd funding it it comes to it. I would prefer our club to be in the vanguard of a movement to see the corruption at the heart of our game removed.

     

    Like many others it is a matter of genuine concern. I have no appetite to continue funding a bent sport and that’s what Scottish football will be if there is no further action taken over the biggest scandal in Scottish sporting history.

     

    When the Celtic movement is united we can do tremendous things. Allied with postive elements in other clubs we have a real chance of saving the game that we all love!

     

     

    Tonight we can get through if we put in a decent performance but without quality strikers the third qualify tie will be very difficult!

     

     

    HH

  23. starry plough

     

     

    It could be an easy mistake – I, too, often forget to whom I have written Private and Confidential letters about matters I find so important that I devote significant amounts of time to…

     

     

    :)

  24. Cosy Corner Bhoy

     

     

    I don’t know where your seat is specifically however there is a lift in the North west corner executive entrance which does not necessitate you having to negotiate the Kerrydale suite. There is usually a queue for it well before kick off

  25. glendalystonsils on

    BABASONICOS71 on 2ND AUGUST 2017 2:14 PM

     

     

    Thanks for post, I missed it first time. Boy spoke with great perspicacity. I would hope we haven’t lost our soul yet but it’s hanging in the balance.

  26. I am nor t playing the victim it is Celtic. Come back on when Huns win 55… don’t think it wont happen….remember they cannot go bust! Ever. They can do anything they want. I take it you are happy with Celtic allowing the cheating to continue.

  27. Celtic were the victim of sporting crimes and done nothing to get justice.. I seejessica Ennis picked up another Gold medal after the winner was stripped of the gold. I didn’t hear her say that she didn’t deserve it as she lost it on the track. She just complained about the cheating and the delay in the award

  28. BABASONICOS71 on

    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.

  29. PS the case was open and shut case. not complicated at all. All 0-3 results. When we played Sion and drew 0-0 people were booing… I didn’t just told thewm we had won 3-0 which is what duly happened. That’s what should have happened straight away….5 years ago. in one afternoon.. just go through team sheets and amend results and tables

  30. BABASONICOS71 on

    GLEN…

     

    Aye,the lad spoke passionately,could tell he loved his club but sees it slipping away in front of his eyes.

     

    Plus it was worth it just to see ‘perspicacity’ used in a post. ;)

     

     

    HH