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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Traditionalist
I’ll get the young fella to sort that out online for me now
Luddite CSC
:)
Its some coincidence that a media campaign to discredit Celtic supporters happens just when the calls to punish the tax cheats is getting off the ground.
gallagher on 2nd August 2017 4:25 pm
Hope it comes in :)
HH
Paul67 et al
A JudicIal Review would need to be initiated in the Outer House of the Court of Session, could be appealed in the Inner House and could end up at the Supreme Court in London. For this reason I do not expect the SPFL (or the two bodies which make it up) to involve itself in any meaningful way. It is part of the problem, a decision maker which failed to live up to its’ responsibilities following the administration and liquidation of one of its’ member clubs, failed deliberately to appeal the LNS findings, and more recently briefed a QC, that, despite a ruling by the Supreme Court re said club, it was not within their remit to re-examine LNS. No point even mentioning the SFA, another failed organisation where rules are either broken or ignored, if not invented. The member clubs of both the SPFL and the SFA are parties most directly affected, Celtic FC included and it is beyond shame that not one is prepared to challenge either the SFA re the five way agreement or the SPFL re its own contrived legal advice following the SC decision in favour of HMRC. In short, (I know), the Judicial Review can only be through a third party intervention, ie not one involving our own club’s Board. That said I would still welcome all efforts to end up In London, let as many judges as possible examine the whole process.
!!BADA BING!! on 2ND AUGUST 2017 12:33 PM
EmbraMike- If we get through tonight,who are the unseeded teams we can get in the Play Off Round? Thanks.
Of the 10 ties, the top 5 feature the teams with highest coefficients. These would likely be the seeded teams in the Play Off round draw [Celtic ranked 2].
The bottom 5 ties (Champions Route unseeded) would likely produce the 5 unseeded teams – and our possible opponents.
Tonight’s fixtures (*except Qarabag played last night) – 1st leg scores in brackets :
Champions route – Seeded
Olympiacos (GRE) v Partizan (SRB) – (3-1)
Rosenborg (NOR) v Celtic (SCO) – (0-0)
Rijeka (CRO) v Salzburg (AUT) – (1-1)
København (DEN) v Vardar (MKD) – (0-1)
Ludogorets (BUL) v Hapoel Beer-Sheva (ISR) – (0-2)
Champions Route – Unseeded
BATE Borisov (BLR) v Slavia Praha (CZE) – (0-1)
Legia Warszawa (POL) v Astana (KAZ) – (1-3)
APOEL (CYP) v Viitorul (ROU) – (0-1)
FH Hafnarfjördur (ISL) v Maribor (SVN) – (0-1)
*Qarabağ (AZE) won through last night 2-1
Obviously if ‘seeded’ teams go out the list may change
Play Off draw Friday 4th August
I’VEHADTOCHANGEMYNAME
Fabulous performance
If you dont mind, I may make it a point of copying and posting your post every day until some on here learn some manners.
GIRFUY:))
Embramike-Thank you HH
CELTIC MAC
Good post mate.
Traditionalist88
Whilst the money’s always handy i just want us through, not a great lover of these qaulifiers.
HH
GALLAGHER on 2ND AUGUST 2017 4:22 PM
“MWD just touched base with yer man there, let’s just say that he has been through a vetting process which would be upsides and equivalent to joining an organisation like MFI, if you catch my drift.”
Can’t you furnish us with a bit more information than that??
Celtic, miles ahead of everyone in Scotland, are playing a massive game tonight. I decided to see how the impartial BBC would preview this game on their website. I feel it is not presumptious to expect stories to appear in order of importance. That being so, here is what the BBC think:
1) Stokes in talks with Hibs;
2) Adam Rooney has not travelled to Limassol for TOMOROWS game;
3) Caixinha is pleases with the team spirit at Ibrox;
4) Jon Daly is in temporary charge at Hearts;
5) Motherwell sign Plummer:
6) Scott Sinclair would like an early goal (!) ;
7) Preview of Rosenborg V Celtic.
Bless `em !
JJ
Sometimes you see what you want to see…
https://www.theguardian.com/world/2017/aug/02/bus-seats-mistaken-burqas-anti-immigrant-group-norwegian
Hopeful rather than confident tonight – In Brendan we trust (fingers crossed)
Expect Griff on the bench to start
On the terrace we will win easily by 3 flares to 0
Is he a tall boy ?
HOTSMOKED
Reckon we don’t pay our licence fee or summat?
BMCUW
At least they’re not at the back of the bus!
Wee Jamesie up front ……..keep the high baws low
Celtic Mac @16.28 hrs.
Very informative. By the sounds of it, this could take years and I imagine at considerable cost.
Still don’t know if any eventual outcome would be binding to all parties, or could it simply be ignored or even appealed.
Thanks and HH
gallagher on 2nd August 2017 4:35 pm
Totally agree, potential for early embarassment against minnows, step up in class in next round to play sides at peak fitness halfway through their season, trips to Kazakhstan, all he while going into the games without a finalised squad list.
Great when it all goes to plan though!
HH
tonydonnelly67
Thanks TD! Oh and good luck with your bet, a ton away from home, you’re a braver man than me!
Don’t get me wrong I’ll be backing the Bhoys to win, so I’ll go for a scorecast once I know the team. If we take the same professional approach as we did away to Borussia and City last season I’m confident we will go through.
TD
I can see that I may have to post it twice a day!
:)
MiT
And right on cue!
I would rather have an Aulheid than an empty vessel
Beatbhoy
I am vouching for Chill Ultras authenticity and integrity as i 100% know he is most definitely not a troll and most definitely not a hun. I honestly don’t know if his arguments/conversations with some on here are on the money or not.
It could quite easily have been his face on the banner at CP 2 weeks ago, i’m trying to allude to his credibility without bluntly coming out with personal info, that any good? Are you with me yet?
Gallagher
You are not telling us that Chill Ultra is Pope Francis, surely:)
HH
Traditionalist88
Indeed HH
BROGAN ROGAN TREVINO AND HOGAN on 2ND AUGUST 2017 1:23 PM
Chill Ultra
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.
—————————–
Your posts of that time gave the impression you were in Donegal regularly. You actually turned down my invitation to my house, and the opportunity to see the material I was sending to Celtic. You said that when you are here in Donegal you like to relax and get away from all that stuff. Presumably, any football-related controversy.
_____________________________________________
Whatever was in your letter Michael Nicholson has never raised it with me.
——————-
BRTH. You knew there was letter containing highly sensitive information about you in the hands of the PLC. And you didn’t ask to see it? That really does stretch the bounds of credibility.
BRTH. I think it would be better for everyone if we called a halt. The Rosenberg adrenaline has started to kick in with me. Not comfortable from behind the couch.
HH
______________________________________________
The Green Man says sack the board.
Does the pope wear a french hat, a beret even?
Chill Ultra
I for one think you have the right to ask questions, dont see the problem.
Im sure you can all sort it out peacefully.
HH
greenpinata
Without a European dimension the Judicial Review could not be appealed beyond the Supreme Court. The Judicial Review, could simply quash the LNS verdict but what it could not do is make the decision for the Commissioner, ie the SPL in 2012. Could therefore refer it back to the SPFL.
Gallagher ….
I know this one! I know this one!
Nope … he wears either a zucchetto (the skull cap one) or the mitre (the big pointy hat) …
Ha! and they said that all those years studying religious studies at university would never pay off …
bet they feel pretty silly now.
:)
TD 67 3.46,
SPOT ON MATE !
HH
BROGAN ROGAN TREVINO AND HOGAN on 2ND AUGUST 2017 11:50 AM
Thanks for the usual eloquent and comprehensive post which highlights why there is so much more to it than just “saying something” – hopefully folks now understand why it takes a long while to get legal ducks in a row.
On the subject of time bar, could there be an issue in that the LNS commission’s central tenet (legality of EBTs) was still subject to appeal when the commission sat, and so surely any challenge or appeal could not then logically be made until all appeal avenues to EBT legality had been exhausted (as with SC decision 5th July) ?
Seems that SPFL were somewhat opportunistic in their timing of the review and and the consequent relatively short window of appeal ?
BMCUW
It would be good to have the choice !
I think the main BBC is Ok ish but the Scottish part is often dreadful.
JJ
Judicial review sounds as if it could turn into a jarndyce v jarndyce
GALLAGHER on 2ND AUGUST 2017 4:22 PM
MWD just touched base with yer man there, let’s just say that he has been through a vetting process which would be upsides and equivalent to joining an organisation like MFI, if you catch my drift.
HH
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Thanks Gallagher. Though with the state of my clobber I don’t think I would qualify for an organisation like MFI (Men’s Fashion Ireland mfimagazine.com). :)
HH
Hot smoked@4.37
There were TV cameras from every nation but none from the…………
You guessed it …BBC.