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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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.

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  1. I’m curious about the rationale behind espn’s apology-

     

     

    They may not be as infected by the walkers as other broadcasters but I just wonder if there was a legal reason for it. If it’s clearly audible and they broadcast it, are they breaking human right’s legislation even though they unacceptable phrases didn’t come from them.

     

     

    Article 9: Freedom of Thought, Conscience and Religion.

     

     

    1. Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief and freedom, either alone or in community with others and in public or private, to manifest his religion or belief, in worship, teaching, practice and observance.

  2. 16 roads – Neil Lennon walks on water.

     

     

    C & P’d mhate , he was North African possibly Berber.Wouldn’t say that was black,more

     

    Arabic.

  3. Kilbowie Kelt

     

     

    It’s comments about the Church, as in how it should be run that I’m referring to, it belongs to the people who attend and support it. We’re the people who should have an opinion not stay away and blame everyone else lapsed Catholics.

     

     

    If my opinion offends then too bad. I can’t abide people preaching about the Church when they contribute nothing to it.

  4. Hailhailplc, not source based, I’m just naturally optimistic – which serves me well, as I’m a Celtic fan, which means things often work out.

     

     

    Che, as ever, I’m never too worried about people moving on. They can ponder whatever they want, but it would be really good to see more people, ‘man-up’.

  5. Headin to krakow next week on a stag do anyone ever been thay can recommend a few hot spots?

     

     

     

    B-)

  6. I wonder how far people would want legislation to protect them from having offence taken?

     

     

    Sure, there is deliberately offensive chanting and then there is chanting at which you may take offence. And what you take offence at may be acceptable to another and what you find acceptable may be offensive to them.

     

     

    How far do you go to avoid giving offence? How silent must you be?

     

     

    Show tunes have nothing to do with football. Hymns have nothing to do with football. Pop, rock, country and folk music (not sure about jazz or rap) have nothing to do with football yet all have been sung and adapted to the terracings.

     

     

    These songs and lyrics that are being banned at the football are free to purchase from Apple’s i-tunes or Amazon’s music store and, I am sure, from many other tax dodging operations.

     

     

    Where does the banning stop? When do we allow offence to be given? Are you sure there are any lawyers or politicians clever enough to guide you through that moral maze?

  7. 16 roads - Neil Lennon walks on water. on

    voguepunter

     

     

    20:23 on 25 February, 2013

     

     

    Did you take a bet on the next pope yerself mate?

     

     

    The two African candidates are among the favourites,but i was reading that the Italians have the Vatican sewed up.

     

     

    I backed Norberto Carrera @ 66/1 for a wee interest,something keeps telling me – “The Mexican,The Mexicano!”

     

     

    Paddy Power have that Bono thing priced up at 1000/1.

  8. 16 Roads

     

     

    when your hearing wee voices like that, its not really a bookie you should be speaking to mate

  9. Paul67

     

    19:37 on

     

    25 February, 2013

     

     

    Fine reply Paul to an interesting post by bigbones8867. I can’t even begin to imagine the abuse or intrusion to your private life that you must receive by providing this fine blog to us.

     

     

    But I just wanted to put on record (as I am sure most folks who contribute, or mostly lurk like myself) my sincere and heartfelt thanks to bringing this blog to us.

     

     

    I’ve been lurking for the best part of about 2 and a half years and during that time to put it simply my eyes have been opened. The variety of opinions and quality of posts has been at times outstanding. And during that time, you’ve almost daily posted an article, an amazing achievement. And at the same time the quality of those articles have been consistently of a high standard, whilst being interesting. The Celtic family would be a lot poorer without this daily piece of “Paradise”.

     

     

    Keep up the fantastic work, and know that you are bringing a lot of happiness and interesting and important news to the Celtic community.

     

     

    HH Dan

  10. An Dun

     

     

    20:27 on 25 February, 2013

     

    ______________

     

     

    Thanks.

     

    You have just reminded me of the type of attitude that made me walk away after 40 years of daily observance.

     

     

    Lord, I am not worthy…………….

     

     

    Good Luck.

  11. 16 roads

     

     

    It’s no right having a bet on the Pope,I haven’t seen the form guide.I’m bad enough with the tesco burgers.

  12. The BBC’s report on BT showing SPL games,makes no mention of the company showing the bottom level league’s games.

     

     

    Is this an oversight, or have we to assume that they are taking over ESPN’s lame duck broadcasts?

  13. Dan @20:38

     

    Same here. Long time lurker but enjoy the discussions no end and when I get riled by some… I just move on.

     

    Free speech an’ a’ that.

     

    H.H.!

  14. Kilbowie Kelt

     

     

    I can’t see why you’re taking my opinion with such offence. I would never pass comment on the workings of any Protestant or Islamic religious groups as I am not a practising member. I extend that principle to my own Universal Church.

     

     

    It’s sad you’ve decided to turn your back, I hope one that you come back and contribute what I’m sure will be a worthwhile input into the Church.

     

     

    Until then however, lets leave it’s running to the people who have dedicated their lives to it and continue to do so.

  15. Just reading about the ESPN/BT changeover deal. There are specific references to coverage of the SPL but none on the SFL. Now correct me if I’m wrong, but we were told my Mr R McGedden and his pals that these deals referred to named teams.

     

     

    So, if BT have bought out the ESPN contract, are they now contractually obliged to show SFL games as well?, or has the current arrangement been skewed between McGedden and ESPN so as to act to divert cash from the SPL to the SFL?

     

     

    Hope at least one of our board members now has the full picture.

     

     

    HH

     

     

    Paul67 – you have clearly had to bite your tongue for a few days. Your restraint is commendable.

  16. Paul67 @19;37

     

     

    Thank you for taking the time to explain the reasons for deleting the post which contained the words from an IRA song,I was unaware of the situation with the serial song poster and the SNP guy.I was also unaware of the threat to you personally and your details being made public because of these posts and accept fully your right to do that.

     

    The reason for my post was to explain that if someone from my background and history can see why its wrong to sing these. songs at Celtic then maybe they can the futility of it.

  17. Paul67

     

     

    As one of the early posters on this site, I said on many an occasion that it was the best Celtic site on the planet (remember). Nothing has changed, it is still the best and gives hours of pleasure to thousands of Celtic minded people around the world. More power to your keyboard, I say.

     

     

    Weefra HH

  18. DJBEE

     

     

    Anyone know a descent f*%&n pub in wellingborough??

     

    ===================================

     

    Do you mean one that’s downstairs?

  19. I do not think of myself as a ‘lapsed’ Catholic – rather a non-practising one.

     

     

    The fact that I no longer go to church does not make me a worse, or better, person than someone who does. It also does not stop me having an opinion on church matters.

     

     

    I have equal respect for those who attend and those who do not attend church – does it not say that we are all born with a free will?

     

     

    HH!!

  20. I am a confused Catholic- I don’t agree with The Church on almost all social matters- I suppose I am more an observant than a believer- but I do respect and love the church .

  21. Bhoylo83 at 20:32

     

     

    If you wish to spend time with loud people from Great Britain, go to Pod Papugami.

     

    http://podpapugami.krakow.pl/index.php/podpapugami/index/en

     

    If you wish to spend time in an Irish pub, I recommend MBassy

     

    http://www.irishmbassy.com/Krakow/EN/index.html

     

    You better avoid pubs and restaurants where the locals don’t spend time or where not many people sitting.

     

    If you wish to eat typical wonderful Polish food go to “U Babci Maliny” Szpitalna Str. 38.

     

    http://www.irishmbassy.com/Krakow/EN/index.html

     

    “U Babci Maliny” is a must.

     

    You will find many interesting places in Cracow.

     

    In Cracow it’s :Wawel Castle with it’s Cathedral Church. Kazimierz / Jewish part of Cracow with it’s many Synagogues.

     

    Try to get to Auschwitz, it’s not far distance from Cracow but you would need almost whole day to see it. Same for Salt Mine in Wieliczka.

  22. patmcgrathtakesapenalty on

    Auldheid, let’s hope we all are. Particularly with this horrible matter of child abuse, it is so easy to be the whited sepulchre and neglect to examine the dark recesses of our own psyche.

     

     

    “Lapsed”: I understand the current preferred term is “resting”.

  23. from previous post@ Paul67 19;37

     

     

    I now understand the distinction between pasting IRA songs and discussing the IRA.the rules of the blog are clear enough.lastly,fair point on private details being supplied with proIRA posts,lets wait and see,Ireland will be free sooner I think.My personal details are well known to people who could harm me although thats more unlikely now than it was 20yrs ago,having said that I will not be posting proIRA songs or using the blog to propagate the IRA anyway.

     

    Once again thank you for your time

     

     

    Hail Hail

  24. Gene's a Bhoys name on

    Going to playa del ingles next week – does anyone know if the irish centre is still going -last time i was there it looked as if it was closing down.

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