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Background for Nimmo Smith decision

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Will Lord Nimmo Smith’s SPL Commission report this week?  I’ve no idea, but as the day draws near it is perhaps worthwhile reminding ourselves of the relevant matters already established by the First Tier Tribunal, which, reportedly, Rangers ‘won’.  We will have more excerpts as the week progresses.

The decision was anonymised, so names, such as Mr Black, Mr Violet and Mr Gold are not the actual names of the people involved.

Excerpts from The Decision:

“159
The suggestion made on behalf of Rangers that Mr Black’s involvement did not extend beyond concluding an outline agreement and a specific overall figure, was not borne out in evidence. Given that the burden of proof rested on the Appellants, there was a dearth of evidence available to support the Appellant’s contentions about the nature and stages of the process of agreeing “deals” on the engagement of footballers. Mr Thomson referred to specific individuals. All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.

The side-letters, while not disclosed to the SFA, were in reality part of the player’s contract with the Club.

The players expected to receive the monies paid into trust. Mr Violet believed that the purpose of the Trust was to suit Rangers. So far as he was concerned, his lawyer had reassured him that the arrangement was legal. However, according to Mr Thomson, given that the burden of proof rested on the Appellants, it had not been shown that the side-letter benefits were other than part of the contract of employment of the players.

When recently the tax advantage of trust payments had ceased for Rangers, remuneration due to Messrs Maidstone and Mr Guildford was made via payroll. Rangers had promised to ensure that even if the trust arrangements ceased, alternative arrangements would be made to give the players their agreed net pay. That crucially was the underlying reality.

160
Mr Thomson complained that it was difficult to ascertain whether the player’s contract of employment started with both the disclosed contract and side-letter being signed, or at an earlier stage and then reduced to formal terms, since the taxpayers had disclosed only limited documentation.

The over-arching contract was the contract of employment and the side-letter was part of it. No explanation had been advanced for its being a separate document. The inference was obvious: it was secret and not to be disclosed.

161
Side-letters, of course, had not been registered with the football authorities, the SFA and SPL. The spirit of their rules was that the whole contract terms should be registered.

Suspiciously, no evidence was led as to who decided that the benefits in terms of the side-letters should not be registered.

Non-registration of side-letters was incompatible with both authorities’ policing and disciplinary powers. For example any fines imposed on players would customarily reflect the disclosed wage.

Nondisclosure would thwart the authorities’ powers.

163
On any view, Mr Thomson argued, Rangers could have sought a ruling from the SFA or SPL about disclosure of side-letters but, clearly, they had chosen not to do so.

There was a conscious decision to conceal their existence, and that extended even to the Club’s auditors.

This evidence clearly establishes the conduct by Rangers in relation to side-letters and player contract registration, the SFA and SPL rules, and Rangers detrimental action on the football authorities powers.

More than this, the matter of concealment is addressed, from both football authorities and the club’s auditors.

While “suspiciously, no evidence was led as to who decided that the benefits in terms of the side-letters should not be registered”, the SFA president, who was a Rangers director when EBTs were introduced, declared himself “somewhat vindicated” by this decision. You may feel otherwise.

We are busy pulling the next issue of CQN Magazine together.  If you would like to write an article, or take out some advertising , get in touch, article@cqnmagazine.co.uk.
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  1. The decision was anonymised, so names, such as Mr Black, Mr Violet and Mr Gold are not the actual names of the people involved.

     

     

    Maybe Mr Green and Mr Whyte aren’t their real names either.

     

     

    Who’s Mr Pink? (thumbsup)

  2. Buffalo Bills Bhoy on

    “The decision was anonymised, so names, such as Mr Black, Mr Violet and Mr Gold are not the actual names of the people involved”

     

     

    Are you sure these are not the actual names? I’m sure there was a Mr. Whyte involved and a Mr. Green subsequently ;-)

  3. jude2005 is Neil Lennon \o/ on

    Phils

     

     

    You need to get out more. Tho with all the gadgets out there you might already be out!!

  4. philvisreturns

     

     

    12:40 on

     

    25 February, 2013

     

    May the odds be ever in your favour (thumbsup)

     

     

    I have worked out one of your it’s to podium chasing. You phone my taxi company ordering a taxi I get sent and am obviously distracted and hey presto.

  5. Enlightening article Paul

     

     

    This sticks out for me

     

     

    “The over-arching contract was the contract of employment and the side-letter was part of it. No explanation had been advanced for its being a separate document. The inference was obvious: it was secret and not to be disclosed”

     

     

    Secret and not to be disclosed !

     

     

    Sir Murray denied the sideletters existence were they that secret even he did not know….ahemm

     

     

    There is enough in the above quoted paragraph for one decision only from LNS.

     

     

    I expect all that matters now is the level of punishment

  6. cqn

     

     

    drum rolls………..the accused who is now deceased

     

     

    all stand for LNS………judgement

     

     

    no matter the outcome the sfa with roll on

     

     

    the stench will always be there at ibrokes and hampdump

     

     

    jam67

  7. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    The return of the mighty PHIL is obviously most welcome.

     

     

    His podium chasing is a delight.

     

     

    But can I remind my fav poster that while we all love a piece of ass,nobody likes a smart ass.

     

     

    Naw?

  8. NatKnow

     

     

    I stand corrected, every day is a school day :)

     

     

    Although I would rather get naked with you than stand with bears

     

     

    cantbelieveIjusttypedthat.CSC

  9. jude2005 is Neil Lennon \o/ – Who needs to get out when you have electronic consumer goods? Apart from E-Lites™, buying gadgets and gizmos aplenty is my main vice these days.

     

     

    Just got one of those Kindle Paperwhite thingies. Now I can annoy the wife through the power of nighttime reading.

     

     

    Top tip for anybody buying a Kindle – create an account on the Amazon US store. There’s a wider selection of books and, I believe, you avoid VAT. Can you believe they don’t have “The Fountainhead” on the UK store? For shame.

     

     

    I can’t wait till Google Glass comes out as a consumer product, I’ll be able to assume podia while driving. In fact, if you don’t hear from Philvis after Google Glass comes out, you’ll know why. (thumbsup)

  10. Buffalo Bills Bhoy – I’m guessing there’s no Nice Guy Eddie involved with Ibrox though, maybe a Beeling Billy. (thumbsup)

     

     

    googybhoy ♥ Celtic – Usually it’s other people saying “taxi for Philvis”… (thumbsup)

     

     

    BOBBY MURDOCH’S CURLED-UP WINKLEPICKERS – Me are smart. (thumbsup)

  11. Monteblanco –

     

     

    I just hope I am not in the same group as you at this year’s CQN Gowf Open! Too many trees and bushes on the course for my liking . . . . . .

     

     

    Yurcl

  12. Horsemeat found in Ikea meatballs

     

     

    And there I was thinking I had dodged eating anything with horseys in it

  13. philvisreturns

     

    12:56 on

     

    25 February, 2013

     

    “you avoid VAT. ”

     

    __

     

     

    Poor judgement with those three word. Amazon are already in line for not paying there fare share of tax, much like our now deceased neighbours; and you’re suggesting we compund the situation the Tory party have us in with their dogmatic focus on debt reduction at the expense of everything else, by making sure there is even less money in collected.

  14. The answer to Phils podium success is simple:

     

     

    He has created a Sub-Routine linked it to the CQN Server which automatically sends out his post when a new story is posted.

     

     

    Scan the Server Paul, you will find it lurking away in the lower depths of the mainframe!

  15. Awrite Curly

     

     

    I know you and your North Sea pals do your bit for the environment…

     

    and then auction it off on e-bay ;)

     

     

    #messageinabottle

  16. NatKnow - "We welcome the paper-chase..." on

    monteblanco

     

    12:55 on

     

    25 February, 2013

     

    NatKnow

     

     

    “Although I would rather get naked with you than stand with bears”

     

     

    Is that your chat-up line?!? I’m gonna start using that…

     

     

    ;-)

     

     

    HotTubTimeMachineCSC

  17. Bom dia,

     

     

    From another rainless, +37°C Rio (that’s us in our third week of this now. Oh how we long for a “dreech” day here).

     

     

    Slow day at Rio-work today and was discussing coffee with a colleague (yes, it is really THAT slow a day). Anyway, she was enthralled when I started to tell her about Camp’s Chicory Coffee Essence (makes me cringe even typing it) which my Granny used to try and force feed onto us during visits. Remember the stuff?

     

     

    Anyway, I decided to look it up on t’internet (in the vain hope that it was no longer available on the market) and was intrigued by the flag on the label (or, more accurately, the motto on the flag).

     

     

    http://sybertooth.com/camp/

     

     

    Can any of the CQN historians clarify if there is a link between this demon’s brew and the other demons?

     

     

    ….as I said it is a SLOW day here.

  18. ArranmoreBhoyLXV11 on

    HH.

     

     

    Today’s Herald back page..

     

     

    An accountancy firm that used EBTs to save clients money, estimated in total value of £1 BILLION pounds.

     

     

    It’s now INVITING clients using EBTs to settle with HMRC at 40%….

     

     

     

    Interesting methinks!!

     

     

    HH

  19. Thindimebhoy – Horsemeat found in Ikea meatballs

     

     

    To be fair, they are clearly labelled “näg”. (thumbsup)

  20. The Narrowbhoat Tim on

    I had the misfortune to catch the last bit of Mark Hately interview on the Keys and Gray Talksport show. I think he should stay away from the hallucinating drugs. He was going on about that Rankers were innocent and the SFA are filled with bad people who are doing bad things to his team. He said Scotland should had paid their debts off as nowhere else would had let a team like Rankers go down like that. In a more sober moment he did say Mr Green should show more decorum and wind in his neck.

     

     

    Mark Hately says being on LSD is like a new signing

  21. Steinreignedsupreme on

    Mr. Pink: “Yeah, that’s easy for you to say, you’re Mr. White. You have a cool-sounding name. All right look, if it’s no big deal to be Mr. Pink, you wanna trade?”

     

     

    Of course Mr. Whyte was not actually involved in this particular scandal – despite media attempts at blaming the club’s liquidation on ‘the Motherwell-born billionaire’ alone…

  22. BOBBY MURDOCH’S CURLED-UP WINKLEPICKERS

     

    11:14 on

     

    25 February, 2013

     

    I just received a text from my sister re the exchange she had with a police officer re banners yesterday as she was entering section 111.

     

     

    She’s not known as a cheerleader for the GB nor as a liar.

     

     

    What she told me is DEEPLY disturbing.

     

     

    I will forward the text to a friend who will hopefully forward it to PAUL67.

     

     

    I hope he will raise it with the club .

     

     

    I’ll also forward it to to some posters on here whose mob no I have.

     

     

    It does the club no favours to behave as they seem to have done-I think I am doing them one by using a bit of discretion.

     

    ………………….

     

    Out with it BMCUW, its the ordinary supporters who are being targeted and therefore its us that need the information.

     

     

    V

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