Background for Nimmo Smith decision

821

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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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. McCoist is squirming between a Hun and a hard place

     

     

    Watching his faux condemnation of the Huns doing as Huns do is cringeworthy

     

     

    For a guy who spent so long in the media ….his not very media savvy ….perhaps he’s just thick ….

  2. Paul67 et al

     

     

    Picture the scenario, you go to the cinema to watch, say, Les Miserables

     

     

    and the guy next to you starts singing songs from, say, Seven Brides and Seven Brothers…

     

     

    You gotta draw a line somewhere…

  3. WITS

     

     

    A canny observation, I have found exactly the same scenario in my own trolls through the dark side.

     

     

    There is a curious symmetry between topics and reactions to events, and a complete obsession with the alter ego on both types of blog.

     

     

    For what its worth, I have identified some differences among the startling similarities…..

     

     

    The rangers blogs tend to have an inability to take criticism of any kind. there is little attempt – in general – to deal with the criticism, they are happy shooting the messenger. It seems to satisfy them.

     

     

    they tend to lack the upper strata of more reasonable / intelligent/ restrained posters that are in evidence on CQN ( the only Celtic blog I read). You can be assured an intelligent summation of the finer points of most news events on her (in amongst the knee jerk reaction and predictable bias :-). If you do cross a line, people aren’t slow to tell you.

     

     

    In general, they are much much more angry than Celtic fans. About everything.

     

     

    There is little or no obsession with religion on CQN (though today’s discussions make that seem a silly comment, that is in resonse to a news story, in general, religion doesn’t really come up). The rangers blogs I read have posters blaming “the Roman” for most of societies I’lls…. The unseen fenian hand etc always get an airing. They are more aware of religion than the CQN posters.

     

    On CQN, the masons fill this role….

     

     

    Most noticeably, they swear an awful lot more, but that is down to P67’s excellent housekeeping and the vigilance of the posters on CQN that that doesn’t happen here.

     

     

    Overall, I find the rangers blogs depressing, but somehow compelling. I can honestly say I have never gained or benefitted from the experience of going on to read the comments – indeed, quite the opposite- but I still dip in once or twice a week.

     

     

    Your post has got me thinking though. Time I gave up this little vice.

  4. Peterscarff

     

     

    It’s obviously not as simple as that for supporters who sing these songs. Rather than ostracise and isolate, we have to move on this as one and work together.

     

     

    I take offence at the sight of the BA at football matches all over the UK. They have more blood on their hands than the IRA ever will.

     

     

    The Celtic board refused to de-politicise football when they put Poppy’s on the shirts. It is still politicised. That is the issue that needs to be tackled.

  5. Infrequent poster looking for some information. Will be in Newquay Cornwall at weekend and looking for a pub where local Celtic fans(if there are any) watch the games. nothing on Celticbars.com. Any help appreciated.

  6. tommytwiststommyturns on

    Z – that’s understandable, so don’t look too much into those feelings. I can’t remember who it was, but someone very wise once posted on here that there are some losses so great that you never really get over them. You just learn to cope and you get on with your life.

     

     

    I hope we can help to raise your spirits. Slowly, slowly mate.

     

     

    T4

  7. Peter Scarff

     

     

    “The law is clear no songs or chants in support of organisations deemed to be terrorist.”

     

     

    If it is that clear why are they having so much trouble securing convictions. They are having no such problem using the stupid and badly framed law to intimidate though.

     

     

     

     

    Sid

     

     

    If that is the end you desire then maybe you should reflect whether you are likely to persuade anyone by saying, simplistically IMO, that the IRA were terrorist killers. Maybe if you stuck to saying we should give them up for the good of the club, we move on to a different tack.

     

     

    How about a big sponsor who thinks that Brother Walfrid statue is sending out the wrong message. We don’t want to be associated with all that stuff about abuse and we did not become a big business by feeding the poor, so Walfrid must go.

     

     

    We cannot always just lie down in front of a bent law or a bribe. Sometimes, we need to be proud of who we are and where we came from

  8. ArranmoreBhoyLXV11 on

    HH

     

     

    I may be a minority of one but the emergence of a story about Cardinal O Brien in the week LNS is due to report, reeks of whataboutery on a huge scale.

     

     

    I m forgiving nothing if proven. I m just saying- strange , strange timing….

     

     

    HH

  9. pyayr,

     

     

     

    I agree a badly written law randomly applied. However being caught singing about the RA in or near a football ground is likely to land you in the tin pail- as two of my young friends found out last week and that was on the car stereo.

  10. Roaming in the glooming – there is now a generation of Celtic fans who have never sang this cringing little “song” but the last line still stands.

     

     

    Priests are only a very small part of the church however there have been many great ones that I’m sure many of us have met in our lives.

     

     

    For the so-called lapsed ones the only way to make it better is to start taking part.

     

     

    It’s your religion.

     

     

    Anyway Stokes got a new contract yet?

  11. ArranmoreBhoyLXV11

     

     

    21:52 on 25 February, 2013

     

     

    ‘HH

     

     

    I may be a minority of one but the emergence of a story about Cardinal O Brien in the week LNS is due to report, reeks of whataboutery on a huge scale.’

     

     

     

    Minority of one?

     

     

    A locked ward would be more like it.

     

     

    Seriously, get a grip.

  12. macjay1

     

    Thank you.

     

     

    TTTT

     

     

    Wise words indeed. I don’t know how but I’m sure I need to move forward.

  13. Peterscarff

     

     

    I have to agree with SFTB

     

     

    The PF keeps losing trials….they will not prosecute all that is reported ….the success rate of reporting to successful prosecution is embarrassing

     

     

    There is a major problem with the “offensive ” act …none more so than its being police driven ….they want to secure further funding and its CC House’s pet …..very unhealthy ….

     

     

    Hopefully the Govt will see the turkey for what it is and repeal it …

  14. ArranmoreBhoyLXV11

     

    21:52 on

     

    I may be a minority of one but the emergence of a story about Cardinal O Brien in the week LNS is due to report, reeks of whataboutery on a huge scale.

     

    =======

     

    Cardinal O’Brien had an EBT? I thought it was only Junninho.

  15. Is it possible strathclyde police are over manned….when they send out 6 officers to look up at the GB for full duration of the game….next theyll be telling us the crime rate drops on the streets when celtic are at home.

  16. Bhoylo83

     

     

    I used to live in Krakow. Everything Zbyszek told you is bang on but I’ll give you a few more pointers.

     

     

    If you haven’t go accommodation yet there are absolutely tonnes of hostels in and around the main square. A little outside the Stare Miasto (Main Square) will be cheaper.

     

     

    The Main square itself is beautiful and most people spend their time there.

     

     

    In addition to the two Irish pubs Zbyszek told you about there is also The Irish Arms and another one which sells Murphys on tap. They are both on the north side of the square – one is on Slawkowska UL and it does live music at the weekends or did last time I was there. It was a new venue by this time.

     

     

    If you want to go to another part go down the hill, past the Wawel and head to Kazimierz (the old Jewish quarter). You’ll find interesting bars with fewer tourists and probably a bit cheaper.

     

     

    I’d give this place a look if I were you. I loved it last time – http://www.pubpropaganda.pl/

     

     

    and no it isn’t a Scottish MSM Sevco watering hole. Hee hee

  17. Seriously is there a more disgusting programme on TV than embarrassing bodies?

     

     

    Apart from Rangers TV

     

    cos embarrassing bodies only shows one a*** **** at a time.

  18. stpatricksbhoy

     

     

    21:49 on

     

    25 February, 2013

     

    Stringer Bell

     

     

    You could always give up rankers blogs for Lent.

     

    Hail,Hail.

     

     

    ——/

     

    Am I allowed to say I am a non believer?:-)

  19. Paul67 I do not post very often but read every post which now must be about 18 months,was also there with a few friends when you and phil Mac visited Dumbarton Supporters Club,so you could say im in your gang,if you no what i mean.

     

    H H

  20. Che

     

     

    22:00 on 25 February, 2013

     

     

    ‘Seriously is there a more disgusting programme on TV than embarrassing bodies?’

     

     

     

     

    Is there not one called embarrassing fat bodies?

     

     

    I imagine (I’ve never watched it) that they probably achieve what the title suggests.

  21. PeterScarff

     

     

    22:03 on 25 February, 2013

     

     

    ‘Kevtic,

     

     

    LNS investigated the Lord Bavaird affair – the gay judge ring in Edinburgh.’

     

     

     

     

    Dervaird.

     

     

    The magic circle.

     

     

    Mmm.

  22. What is the Stars on

    Stringer Bell

     

     

    thanks for the reply

     

     

    I agree of course that the discussions on here are generally more tolerant and of a higher intellect than those on the dark side.

     

    I was afraid people might be offended at me making the comparision ( you know old firm/mirror image/one side as bad as the other etc)

     

    Celtic fans quite rightly object to that comparision so I am relieved that you agree with me to an extent or at least see the point I was trying to make.

     

     

    Maybe your right and maybe we should give up lurking (you know the way those undercover cops who infiltrate the mafia or drugs gangs tend to end up messed up junkies so we gotta be careful out there)

     

    But on a serious point and obviously its a reflection of them as a support generally I was disappointed (maybe naively) not to encounter some more rational thought or argument.

     

    Criticise them and thats it yer a taig/fenian/bead rattler and there the nice terms of abuse.

  23. ernie

     

     

    i sincerely hope not. that programme really is something else, reality shows obviously have there place for some, but dearie me

  24. tommytwiststommyturns on

    Che – her indoors insists on having that programme on. I lost count of the number of times I cringed or put my hands over my eyes….it’s X-certificate stuff and would bring tears to the eyes of many a man!!

     

     

    T4

  25. Cheers badaBing, and everyone for the pub advice. Surrounded by jubilant spurs fankers, well there is three of them.

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