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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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821 Comments

  1. sid

     

     

    23:34 on 25 February, 2013

     

     

     

    I find your attitude offensive.

     

     

    I am offended by it.

     

     

    Please change your attitude in order that I will no longer be offended by it.

     

     

    Thank you for your consideration.

  2. Kojo@2333

     

     

    Why do you always simplify things. One would think you were trying to wind someone up. :)))

     

     

    Anyhoos, how the devil are you keeping? Hope your health is bang up to order after yer wee scare last year..

     

     

    Weefra HH

  3. 67Heaven ... I am Neil Lennon..!!.. Ibrox belongs to the creditors on

    celtic_first

     

     

    22:36 on

     

    25 February, 2013

     

     

    I’m afraid you’re missing the point …… It is understood that some human beings are evil preditors….what cannot be justified is any institution ‘ CONCEALING’ and not reporting abusers,……not least since it consequently results in more innocents being abused….incredibly hypocritical….

  4. Bournesouprecipe

     

    Yes Celtic Park is much improved in that regard.

     

    Have to say not buying your 3 guys at tynecastle though

     

    Are you implying im not genuine?

  5. I am now getting extremely worried, I actually agree with Kojo’s last post. I think its time I go off to bed. Final thoughts for the night are with miki67, we are getting our knickers in a twist re songs etc. miki has real problems to deal with. miki I’m glad the biopsy part is over, I’ve had to deal with a Cancer problem in the family over the last 18 months. The early part where you are waiting for results, tests, biopsies is the worst, when you know what you are up against, you will get a huge boost, treatments are improving all the time survival rates are way better, our case turned out fine, so will yours.Be strong friend, it will be O.K.

  6. corkcelt

     

     

    You have made me feel a bit better tonight with your last post. Night night.

     

     

    Weefra HH

  7. Ernie Lynch

     

    You are joking?

     

    Can you explain what offends you.

     

    Didn’t Celtic receive a fine from uefa ?

     

    Were you offended when NFL asked the songs to stop?

  8. 67Heaven ... I am Neil Lennon..!!.. Ibrox belongs to the creditors on

    weefrathetim

     

     

    23:39 on 25 February, 2013

     

     

    I wish Kojo WOULD simplify things……I don’t read his posts now, since I don’t understand half of them …..LOL

  9. sid, I haven’t hear BOTOB sung at a match in recent times, thats not to say it hasn’t been. I am genuinely hard of hearing and do have trouble picking up background sounds watching Telly. I live in Ireland and don’t attend away games. I wouldadvise you that song relates to the War of Independence and the IRA referred to there were the legitimate army of my Country and the only people knocking around that deserved the title of terrorist were The Black & Tans and The Auxilliaries. I find it strange you should say The Hunger Strikers killed innocent People as if The Hunger Strikers operated as a single unit, perhaps you might expand on the innocent people that the Hunger Strikers killed. Lets start with Bobby Sands who exactly did Bobby kill. I wont hold my breath waiting for a reply on that one. I’m off to bed, for your info sid all Bobby was ever convicted of was possession of firearms.

  10. They didn’t kill any Sid. The IRA/INLA didn’t want to hand the Brits a propaganda coup so only prisoners without involvement in botched ops got the go a head,

     

     

    Perhaps in future, you will do your research prior to making such comments.

  11. saltires en sevilla, the world is full of risk takers, who take risks with others. If people want to shout about beliefs or values, they should have the courage of their convictions and put their name to them.

     

     

    There is great courage in crowds, or behind a couch. If everyone who was prepared to type or shout a belief from an anonymous distance, was prepared to out themselves with that view, we would have a far calmer world.

     

     

    Conduct allowed on CQN reflects on all CQN’ers, not just me or those with a particular view. Same is true at Celtic Park. If everyone who wanted to sing political chants had to stand out of the shadows, represent themselves, not an anonymous crowd, and put their name to the chants, we would have fewer disputes.

     

     

    Something like:

     

     

    I believe in the following and I’m not ashamed of these views.

     

    This is my name.

     

    These are my contact details.

     

     

    Would take care of things. Takes courage, of course….

  12. Tontine Tim

     

    21:21 on25 February, 2013

     

     

    “What I cannae get is those that say “I used to be a Catholic”, sorry but you can’t unbaptise yourself.”

     

     

    Very occasional poster here but I would like to comment on this if you don’t mind. I had no say in my baptism and, being exceptionally young at the time, I don’t remember a thing about it. It was a decision taken by my parents whom I’m sure thought they were doing the right thing by me.

     

     

    I went through the whole confession / communion / confirmation process without really understanding why I was doing it but I was terrified of the consequences of not doing it because of the intimidating stories that were told to me by my parents, teachers and priests.

     

     

    What I do remember is that when I reached the age of 12 or 13 I decided that religion (not just Catholicism) wasn’t for me and from that time onwards I gave it up and never looked back.

     

     

    To say that I’m locked in to an organised religion that I never consented to join and that I can’t get away from it because I went through an initiation ceremony that I knew nothing about is a wee bit cult-ish in my opinion. So I guess I’m not saying “I used to be a Catholic”, I’m saying I never was one, despite the baptism, because I never chose to be.

     

     

    I’m not trying to pick a fight, just expressing my view on it.

     

     

    I am saddened by today’s news though because I know that my auld Mammy will be hurt by it but it won’t shake her faith.

     

     

    Hail Hail

  13. Corkcelt

     

    Thanks for giving me background detail I confess to knowing only a little, public perception and getting Celtic in trouble are my main gripes.

     

    Sorry to hear about the cancer in your family, lost my mother 7 years ago one of the 5% of lung cancer patients who never smoked in her life, 3 months from diagnosis to death at least i got the chance to say goodbye.

     

    Good luck Miki67 would like to meet you one day.

  14. There are plenty of whacko nutters within the Catholic church (including lay people, priests & nuns) who are only too willing to attack Cardinal O’Brien for anything and everything simply because he doesn’t agree with their very radical views.

     

    One group in particular have done nothing but hound him ever since he was made a Bishop, let alone Cardinal. Many priests have been similarly hounded.

     

     

    These people are seriously psychologically disturbed.

     

    Their official website is filled with vitriolic poison.

     

     

    I wouldn’t be in the least bit surprised if they are behind this story.

  15. sid

     

     

    Not being familiar with your posting style one way or another I wouldn’t dream of

     

    implying anything about you.

     

     

    However, if you, or any other poster is disingenuous about supporting Celtic then CQN will

     

    expose you, very quickly.

     

     

    Hail Hail

  16. Tim Malone Will Tell

     

     

    Perhaps, and I’ll be honest here, I have no particular insight that allows me to judge or even be sure, but maybe a lot of ‘young men’ and ‘young women’ are chasing a belief that something is more important than their human frailties. Who knows but I’ve always thought that the journey through the undergrowth of mystery is what matters.

     

     

    Who knows what pressures others have endured to climb there own mount improbable.

     

     

     

    Hail Hail

     

     

    Estadio

  17. 67heaven

     

     

    Neither do I, but I’ve spoken to him for years, and, he is not the worst of people on this blog. Does that make sense? :))

     

     

    Weefra HH

  18. WeeFratheTim

     

     

    Hiya,Palomine..??

     

     

    Ah dae Simply things.. that’s wit Ah Dae..

     

     

     

    And.. Don’t believe .. the Crap thae A Lotta Folk oan here Write…

     

     

    when they say that they DINNA READ MA POSTS..

     

     

    They are a Bunch of Fibbers..

     

     

    But.. oan second thoughts.. They are Correct..

     

     

    fur..

     

     

    They Dinna ..

     

     

    Read Ma Postings..

     

     

    THEY BLOODY WELL..

     

     

    DEVOUR. them!

     

     

    Maist o they kinda Folk.. Ma Detractors..

     

     

    Like Ma Posts so Much.

     

     

    that they

     

     

    COLLECT THEM..!

     

     

    They are suffering fae a Classic..Love Hate Relationship.. wi..auld Kojo

     

     

    Heck.. It Happens..and ,when it Diz..

     

     

     

    Whit ur ye gonna Dae..???

     

     

    Don’t Believe me?.. Jist.. Ask.. well.. Kilbowie Kelt.. or Maggie.. for example..

     

    aboot how they Hing oanta.. and Tak Notes aboot..

     

    Whitevah…Kojo .. Writes..maist Avidly.. Ah might Add..

     

     

    Those Two Unworthies..

     

     

    Hiv Filled up Two Hard Drives.. wi… Kojo’s Auld Postings!

     

     

    Maggie jist Lately… dredged wan up . that Ah wrote.. Aboot wit Ah said aboot. Bobo..

     

     

    and..

     

     

    For Heaven’s Sake..

     

     

    that Particular Posting of Mine,where Ah gave Ma Opinion aboot.. Bobo.. wuz..

     

     

    Three or Four.. Year’s Auld!

     

     

    Yet, Maggie,could Lay her Hauns in It.. with ease..and Re-Published ,oan the ither day..

     

     

    And wi.. A Large Amount of….

     

     

    .. Relish?? Yes.. Relish..

     

     

    Fur..

     

     

    If ye like Daeing Something.. there must be a Spot o Relish. .. somewhere…

     

     

    Yep.. Maggie,is wan o these..wit ye Call .. Avid. Kojo.. Submission. Collector’s

     

     

     

    Thanks fur enquiring aboot ma Health.. Kiddo.. Nice man that ye ur.

     

     

     

    It is .. not quite Rude , Yet

     

     

    .. but Ah am woiking oan It!

     

     

    Always a Pleasure tae Swap Yarns wi ye..

     

     

    Kojo

     

     

    Still.. Laughin.

     

     

    Good Nite..

     

     

    Seeya.. Anon.

  19. Kojo

     

     

    Although I don’t always understand wit you’re on about, I still, and always have, enjoyed your posts. The most important thing is, you are a Tim, there can be no doubt about that. Take care and enjoy your night at the jiggin’.

     

     

    Weefra HH

  20. Paul 67

     

     

    The argument re the right to post pro-IRA lyrics on here or sing songs at CP is not one that I, and I believe many of the others opposed to banning, are proposing.

     

     

    As I have stated many times, I wish there were fewer Rebel songs sung at CP because a) They are being demeaned by being used as provocative chants and b) There is no strong current need to “represent’ with our roots across the water at this stage in the Peace Process.

     

     

    However, I have a problem with posters whitewashing Celtic’s past, diminishing our links with Ireland or our history, as a support, of being broadly pro-Nationalist and pro-Republican in regards to Ireland. Though this was not an official club policy it was undoubtedly the settled view of a fair number of the men who formed Celtic and was equally held by a large percentage of the crowd that supported the team.

     

     

    I have problems with people equating IRA support with terrorism whilst taking a contrary view over the ANC and the Resistance movements in Continental Europe during 1939 to 1945.

     

     

    I have problems with those equating our crowd problem with that of Rangers.

     

     

    I have problems with those who espouse obedience to all laws, however unjust.

     

     

    And I have problems with people who want us to change who we are just for sponsors or for UEFA.

     

     

    That’s a lot of problems.

     

     

    But I do not feel that I need to come from behind any cloak of anonymity to defend those accusations.

     

     

    I am not asking for the right to post IRA slogans on this site- why, apart from to offend, would I want to? I am also not asking for the right to sing IRA songs at CP as that is not my position.

     

     

    But, I am a million miles from convinced that dropping the singing of BOTOB or Aiden McAnespie or the Celtic Symphony ( though I’d love to have heard the last of that musically awful song) would leave Celtic in the clear with the SFA, other football fans, or Scottish Society.

     

     

    After we’d removed Republican songs, there would be a push to get rid of that Irish tosh, then to make more of our Scottish heritage (not a bad thing of itself but not as opposed to celebrating our Irish roots)and then the wedge will thicken as it is inserted. Do we have to become Hibs or Dundee United? Has that made Hearts and Dundee fans any more tolerant of those clubs?

     

     

    I am all for boxing clever but an SFA ruling stated that we should take down the flag of the ROI. Some of the posters on here would be arguing that we should have obeyed that law as the SFA had obviously found something offensive in its presence.

     

     

    Sir Robert Kelly, a very conservative Catholic and no IRA man, felt very differently.

     

     

    You have every right to form your rules on your blog and you have always done so with a fairly light touch.

     

     

    Please continue to be careful that you do not buy into suppression and censorship as the first tool to reach for. i am confident that you will not.

  21. Would any posters recommend that certain players be rested for Saturday against well.The cup games take precedence imo Really enjoying the new improved version of stokesy its all about an attitude change.

  22. SFTB

     

    Was unaware they tried to ban the irish tricolour, that is not on. Was pretty vocal in wanting an end to the IRA songs that said it is this country that has the bigoted problem, dont get me wrong there. The establishment is hurting and a lot more masks to slip yet me thinks.

  23. Tim Malone Will Tell on

    Estadio,

     

     

    I am sure that the vast majority of such young men and women are better people at heart than me. I think though that the Catholic Church and congregation are setting themselves up for a fall – just on the sheer balance of probabilities if nothing else.

     

     

    Would it be such anathema for the church to seriously consider married clergy?

  24. Tim Malone Will Tell

     

     

    I doubt that ‘the vast majority of such young men and women are better people at heart than me’.

     

     

    I differentiate between the bricks, mortar and congregation that make up a ‘faith’, and the ideals that they strive for, however futile it might seem.

     

     

    Real achievement lies not in success, despair sits not in failure. The mark of humanity is portrayed in starting again.

     

     

    Hail Hail

     

     

    Estadio

  25. Aff masel, or as polite society would have it…..I’m knackered!

     

     

    But I’ll leave you with this (found while I was cleaning down disks and may have posted it before)

     

     

    The great thing about using the wifi in the library and having a world of books to stimulate the imaginative buds of past, present and future is that while major updates to the operating system are taking place and the machine is locked, I return to those tactile days of browsing and discovery. This is a totally different, longer lasting and more pleasurable (for me anyway) experience than browsing the net.

     

     

    Yesterday while I was here I was looking at a wee tome called ‘Scotland and Europe’ by David Ditchburn. A story sprung out that involved travel, religion, sex and the culture of the Kingdom of Northumbria in the Middle Ages.

     

     

    I place it here for your information and as you will little has changed around Newcastle! In addition it also suggests that there may be a much closer relationship between the masonic rites and the habits of the Catholic Hierarchy than we care to admit. Aberdonian friends may also feel that at times they experience similar feelings.

     

     

    When the Italian humanist Aeneus Silvius Piccolomini – later to become pope Pius II – travelled to Newcastle in 1435 he spent an uncomfortable night in the company of the peasant women of Northumbria. The food provided was for an Italian aristocrat, spartan; but the future pontiff was particularly perplexed when two young women offered to sleep with him, ‘as was the custom of the country’. Escaping from the amorous embraces of the loose Northumbrian women, the worthy cleric opted instead to spend an uncomfortable night with their cattle and goats ( nobody quotes what the cattle and goats thought about this), which then disrupted his sleep by stealthily (stealth obviously wasn’t their strong point) pulling all the straw from his mattress during the night.

     

     

    Just as well the daily record didn’t know anything about that or ‘Thugs and Thieves’ as a headline would have been the least of anyone’s concerns.

     

     

    Hail Hail

     

     

    Estadio

  26. Tim Malone Will Tell on

    Estadio,

     

     

    I can admire that strength of human spirit in adversity, it’s maybe a concern though that anyone adversely affected might just be viewed as collateral damage if the same human frailties are exposed time after time.

     

     

    I am not big on religious institutions as to my eyes, the interpretation of the “rules” seem largely man made and contrived in any case. However, in realising that the catholic church will outlast me by some distance, all i am suggesting is that a bit of pragmatism with regards to clergy might not be such a bad thing.

     

     

    Hail Hail right back at you.