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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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821 Comments- Pages:
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ernie lynch
22:44 on 25 February, 2013
Celtic_First
22:36 on 25 February, 2013
1.The climate on these things, within and without the Church, has changed since the last conclave.
………………………………………………
Savile has happened since 2005 and that is the difference to a lot of people.
Tim Malone Will Tell
22:34 on 25 February, 2013
‘It pains me when I see people claiming that republicanism and by extension IRA support is somehow part of Celtic’s heritage – says who?’
Have you ever thought of appearing on Embarrassing Bodies?
They might be able to do something for your pain.
Facts relating to the IRA. Pre Truce they were the Legitimate Army of Ireland, set up by the First Dail which was a democraticaly elected Government.
From Post Truce to recent Peace Process whether they were Terrorists or Freedom Fighters depended on one’s point of view.
Since Peace Process, they no longer exist. They have disbanded. Their prominent members now sit in positions of power in the Northern Assembly.
The Peace Process is overwhelmingly supported by Republicans.
There is a very small core of Dissident Republicans who are still welded to the physical force option. They have very little support and I have never come across anybody in this blog or any other blog who are posting pro- Dissident posts.
Singing Ballads which relate to Historical events relating to Ireland’s fight fot freedom is not expressing support for any present day illegal activity. As I said the IRA does not now exist how can you be expressing support for an organisation that does not exist.
The Ballad is a very strong Irish tradition, its what kept our forefathers spirits up during the blackest of times. Personally I am a passionate supporter of the Peace Process but do not see any contradiction with that & loving Ballads including those that refer to the fight for freedom.
I don’t sing them at matches but I would not condemn anyone who does.
Mea Culpa
22:46 on 25 February, 2013
Ernie Lynch:
Would you want someone like that to be involved in choosing the next Pope?
———————————————————————————————————
And there you have it in a nutshell.
Tried! Convicted! Sentenced!
###########
He might be guilty.
His accusers would know whether he was guilty.
Try to put yourself in their shoes for a moment.
What would you do?
Celtic_First
Auldhied’s earlier post seemed to hit the nail on the head from my perspective.
I am sure that for every young man who enters a seminary believing he has a true calling, there is another one who does it to please his mammy and yet another who will do so as a means of escape from social pressures.
We live in a comparatively sexually repressed society in any case – you only need to take a look around to see how the massive sex industry feeds from our insecurities and inadequacies with something to satisfy every fetish.
To assume that some immature young men can be elevated to latter day saints by taking a vow of celibacy and donning the vestments is unrealistic in my opinion – it’s no surprise that some will fall by the wayside and disappoint given such high demands and expectations.
Lennondinho18, it sure has. Remember the days….
Dan, appreciate that, thank you.
voguepunter, ermmm.
ThisIsTheOne, not at all. People can pretty much say what they want without bothering me, with very few rules.
BIGbones8867, good chatting with you.
WeefratheTim, yes, remember the dark old days!!
Celtic Mac, 21:46, in those circumstances, I would be miffed. Now, My Fair Lady, would be another matter……
Why can’t…..
whitecrook tim, what a great night that was in Dumbarton, really great club. Glad to be in the club.
Tmwt
Correct. I was always of the opinion that GLASGOW CELTIC was originated as a charity. Now, what charity would would want it’s name linked to terrorists, freedom fighters or gangsters? I was born and raised in govan a Catholic, and have supported Celtic for more than 55 years and have never set foot in Ireland, north or south, as I have always had a fear of terrorism since an early age for myself and family. Another thing, what charity in the world would want to be associated with any organisation that kills families in their homes and at public gatherings. And are still killing. Just how I see Ireland and have seen nothing to alter my views recently. Just my opinions.
Weefra HH
hamiltontim
17:44 on
25 February, 2013
I was a devouted / innocent / ordinary Catholic until I became aware of the Catholic Church’s policy of concealing paedophile priests…I am now a lapsed Catholic….that was my only point
Bit of a laager mentality developing over the O’Brien thing, blaming the accusers, three of whom, let us not forget, are serving priests.
WeefratheTim
22:56 on 25 February, 2013
‘Tmwt
Correct. I was always of the opinion that GLASGOW CELTIC was originated as a charity.’
There was a wee bit more to it than that.
hamiltontim
17:44 on
25 February, 2013
I also feel immense sympathy for the 99% of priests who are devout / innocent…
ernie lynch
22:27 on
25 February, 2013
In answer to your question I would not want him involved if guilty,however as yet unproven,yet the advancement of the resignation date has all but sentenced him and removed him from attending.
How to prevent?? Good question.
Another aspect is his views on married clergy,perhaps not a welcome topic,which will not now be raised due to his non attendance,caused by the allegations of the ” 30 year ” men,as yet unknown.
Ernie Lynch@2259
Elaborate please.
Weefra HH
excathedra44
22:59 on 25 February, 2013
ernie lynch
22:27 on
25 February, 2013
‘In answer to your question I would not want him involved if guilty,however as yet unproven,yet the advancement of the resignation date has all but sentenced him and removed him from attending.’
It was the Church authorities who decided to accelerate acceptance of his resignation.
From Wan Who Knows…..
There urnae such a thing.. as..
A…….” Lapsed Catholic”.
Born a Catholic.. raised a Catholic..
ALWAYS A CATHOLIC!
Fur.. Wance ye Know.. well..
Ye canny..
UN-KNOW!
A better an mair HONEST term fur sucha Condition.
Wid be…
“A Lazy.. Willful… Hedonistic… Cannae be Bothered.. Catholic..”
But, Lapsed?
This Lapsed Junk..is A Lotta.. Bull Pucky~
Ah recognize it, fur whit is is..
And it is..,
A .. Weak,as a Cup of Woolworth’s Tea.. Bloomin’… Wappit… Excuse.
And..everybuddy.. who knows me ..
Knows.
Kojo..
Jist .. HATES ..tae hear a.. Weak,as Woolworth’s Tea.. type o’ Excuse.
Yep.. Ah canny staun .. a Guy.. who maks a Weak excuse..
Noo..
A Genuine Excuse.. Ah kin tak.. and Accept..
but..
A Weak.. Silly.. Conditional . Excuse..
A Abhor..
And this “Lapsed”.. Tommyrot.. is aboot as WEAK as even.. well. a Cup of
the auld.. British Railway.. Cuppas..
and that’s saying the Ultimate oan that subject.
Kojo
Still, Laughin’.. like Heidi.. did
tea.. and that’s Saying sum
tommytwiststommyturns
22:32 on
25 February, 2013
I will not be watching STV,thanks for the update,have to watch the Blood Pressure.
Tim Malone Will Tell
22:52
The guys who do it to please their mammy would be very unlikely to make it into seminary these days. And quite rightly. There is no suggestion that pushing them forward to take a vow of celibacy would help them or anyone else. You have misunderstood me.
The same guy is on BBC2 and STV at the same time.
He’s wearing the same gear ( a purple jumper) and talking about the same stuff.
Is this modern religion?
Or witchcraft?
Either way, I’m converted. Powerful stuff, 2 places at one time.
He’s not in Sky Sports News, I have just checked. Thank goodness for that.
TET @22.46
Indeed, me neither, – mythology? and there’s nothing worse IMHO than ‘offended’ Celtic fans who hear three wee boys shouting IRA, and somehow think it is equatable with the massive sevconian sectarian root problems, that helped put ‘them’ out of business.
I am an ordinary Catholic, go to Mass & Communion once a week, try to be decent in the way I live, don’t always do everything right, like many others I am a sinner & depend on the forgiveness of God. My faith is simple, I believe Jesus Christ walked on this earth approx. 2000 years ago, I believe The Gospels are an accurate reflection of his life. Crucially I believe he rose from the dead. He said he was God and if he rose from the dead then he was devine. I was born a Catholic and feel comfortable with that Faith. I feel badly let down by men who were in positions of power but my faith is in Jesus and not men. I think its essential we get a great Pope at next conclave, the Church badly needs a major overhaul, I certainly hope it happens. To those Catholics who have become disillusioned, I can totally understand where you are coming from as a member of the laity within the Church I would apologise to you, please remember it was men who left you down.
Corkcelt
Do you agree they tarnish the clubs image?
What about UEFA, not bother about them?
Not bother who they offend?
ernie lynch
22:27 on
25 February, 2013
‘It was the Church authorities who decided to accelerate acceptance of his resignation.
—————————————————–
Yes I understand that it was the Church Authorities who advanced the date which in my view had an adverse consequence on the yet to be decided verdict,however it removed his attendance developing into a sideshow.
Bournesouprecipe
So its us who have the problem have I got that right?
had a quick read about celtic being associated with the IRA by people in england etc… and the trouble that can bring, the fact is we, like any other fans are made up of different people who hold different views.
when i think of chelsea i think of racism, national front and c18 etc…, fact is only a small group are, the skinheads who gather. celtic fans should wear their tops with pride, our club do far more good than harm as do her fans
celtic are a proud scottish club with traditional irish links, for some that is enough to hate, the issue is not ours it is theirs
hail hail
Celtic_First
I didn’t mean to misrepresent your post – all I am saying is that the commitment they are making at a young age and the expectations set are an extremely big “ask”. Under those circumstances, it is almost inevitable that some will fall by the wayside in my opinion.
sid
23:11 on 25 February, 2013
Corkcelt
Do you agree they tarnish the clubs image?
What about UEFA, not bother about them?
Not bother who they offend?
No.
No. (UEFA don’t seem to have a problem with us).
No.
sid, I’m not sure what particular songs you think that tarnish the image. The only songs I’m hearing lately are The Ballad of Aidan McAnespie (which has nothing to do with the IRA), The Roll of Honour (which is about The Hunger Strikers) but does not mention anything about the IRA and Celtic Symphony and I understand they now put on OOOH AAAAH Samara instead of Up the Ra. Those 3 words are the only ones anyone could find objectionable in that song, the sensible thing is to take them out and they did. I believe the singing Brigade are acting sensibly, they are staying within the law and still having the craic and adding to the atmosphere.
Was watching BBC coverage of the Championship tonight. Showing all the goals to modern music.
Turned over to my record of last nights Sportscene.
Funereal.
And I know about these things this week.
sid
Who is us?
I have no difficulty with political songs especially since they are not sung collectively inside Celtic Park, to any degree whatsoever, and haven’t been since Fergus McCann’s Mission Statement and new stadium.
Three wee bhoys at Tynecastle or wherever, giving vent to terminated armed wings of political groups, are not generally associated with Celtic.
I’m very sceptical of indignation from Celtic fans, who naively maintain the problem is bigger than it is, and who appear to have succumbed to anti Celtic propaganda.
have a good evening bhoys and ghirls
Paul67 19:37
Well said.
not read back yet – will be interesting to see how many take you up on the offer.
Whether the Cardinal is guilty of anything remains to be seen. It’s a matter of fact that he was ready to retire before the story broke.
Clearly the men making the allegations did not directly approach the press, somehow, and for unknown reasons, the story was leaked.
As with everyone else the Cardinal is entitled to a fair hearing.
Let’s wait and see what the outcome of the investigation is.
67 heaven
In complete agreement with the second post addressed to me.
Sadly in 21st century Scotland many are unable or unwilling to draw a distinction between them.
The blog is doing my head in tonight, all over the place, other sites are ok, so I reckon it’s a problem with CQN.
And it’s taking for ever to refresh.
So a good time to bid you all a good night.
Take care and god bless Timland.
HH
KTF
Not complaining btw….just an observation.
Scandals in the Catholic Church
are No NEW..
They hiv bin going oan ..since , the start of the Roman Catholic Religion.. and that’s
quite a Long Track Record.
A Coupla Thousand Years..
And Those Scandals.. that we read and hear aboot..concerning Members of Religious Orders..is the Direct Result… aboot hivin..
Mere..
Human Beans..
Trying tae run . the Church that .. The Son of God.. Founded..
When he Handed ..Peter the Keys of the Kingdom.. that fateful day..
And .. Priests.. Bishops ..Cardinals..and ESPECIALLY… POPES..
hiv Proven That..
They are awe Human Beans..and Human Beans..
Well.. SIN..
This is Whit .They Dae…Dae.
They Sin.
All the Time.. every day.. Twenty Four Seven…
Fur.. Human Beans…are Well… HUMAN.
Howevahhhhh..
Those Scandals within the Church..
Dae not :Pit. Wan.. crummy Dent.. in
Ma Faith.. in Ma Religion.
Ah Still.. Trudge oan.. Regardless..
Fur, Ah hiv .Faith..in Ma Faith…
Ma Faith is Awe tha Maitters tae Me..
Tak me.. fr’nstance
Ah hiv broken.. Every Wan o’ the Ten Commandments that God Gave us..
Except.. The Fifth..
Howevahhhh.. Ah An no Deid .. Yet..
So..there is a Chance that Ah may manage it..’
Tae Complete the Whole Set..
When Ah read of hear aboot.. Catholic Clergy .. gettin’ Antsy..and Daein. whit they shouldan be daeing..
Ah Jist Nod Ma Heid.. in Understauning..
“Heck.. It Happens, Pal… It Happens… So whit else is Noo..
Beside.. York, Joisey, and Rochelle?”
Kojo
Still..Laughin..
Corkcelt
Well TROH is offensive as far as im concerned as the hunger strikers killed innocent people. Not a problem with Aiden McAnespie like that song. But the BOTOB in my opinion should be left for the buses etc as it references the IRA and peoples perception is its about terrorists.
Now you listen Mr Brick Wall……….