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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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Been reading back a few good comments, though that bill mcmurdo blog was hellof a depresing with most of it proving my point that most rangers fans are secularist bigots and that a few of em are masons who hate both catholicism and protestantism ( and I dect a subtle tone of masonry in Bills writings….) some nut going on about the”SUN” kojo thinks masons are good men… they are not they are evil (at least at the very top….the average joe is just wanting to be part of a corrupt old boys club and part of a charity…)
The funny part was only a member of the orange order…. and a guy called BB corrected the bigoted secularists whilst a couple of protestants remained more intrested in being biggoted than in addressing the very real threat not just to the christian faith but to all moral monotheistic faiths in general that is secularism and masonry ironically im an ecumenical sort of guy who admires that masons have people from all faiths but detest:
1. its secret
2. it has an elitist attitude (think animal farm)
3. It replaces peoples faith with another religion
4. at its heart it is very sick but lower level members seem not to know this
5. believe in reducing the world population
6. believe in sex between adults and children (but again these sick believes are certainly not told to most members who compose 99% plus of its member ship)
Their is one god and I do admire moderate muslims too who know its immoral to chop of hands but also stay true to sexual chastity look what evils humanism and masonry have done to society via the crap on MTV etc. And as for ESPN good riddance, especially knowing disney owned them, a company with a murky past and present…..
We Celts, in the 21st. Century, are in the main, a happy and good-natured lot; and dare I say it, an intelligent lot. We sing and celebrate our Club & Community and have a good reputation worldwide. We remember our collective past, but are forward looking. We try to negate rancour, without forgiving or forgetting: and quite rightly so.
So here’s my take on the orange-hued lot, stuck in 1690, and quite rightly so.
” One day, a fat and ugly brute of a man, attired in ruffled blue taffeta, sat atop a donkey, believing it to be a thoroughbred. He acclaimed to his limited peepil of low cunning that he would take the raggle-taggle bunch of cut-throat vagabonds he had assembled through the good graces of one mysterious benefactor by the name of Green (low mutterings could be heard, but a rose by any other name………) They would cast aside all monies owed and stride forth from their lowly position until one day, having conquered Europe like a Ghengis-type horde of olde, they would revel in the knee drenching blood of the Celt whom they despised without rhyme or reason. And in this endeavour they would hire a town-crier of a hideous visage. One JabbaJabba Hey to help spread rhis message of beneficence throughout the kingdom.
Alas and alack, this fanatsy was rudely interupted when the blue and orange hordes discovered they had insufficient funds ro carry out these dastardly deeds, and their rotting abode, the stench filled midden they call iPox was crumbling down around their pointed heads. ”
You’d think a lessson would be learned from this sorry saga, but no, for the issuers of the Govan fatwah are like the Taliban, hoplessly mired in a bigoted and angry past from which there is no escape. None.
Non practicing Catholics should not comment on the Catholic Church?
Well I feel like I can comment on astronauts, hedges, fraggles, debt crises, plukes, softshell jackets, large breasted women, David Cameron, Kilbowie Park, and Lagos.
But not on the religion I was in for twenty years, held the big book up for the Archbishop, my family, or half of them, are still immersed in.
And my Uncle was a priest.
And I shouldn’t comment on a world story?
Anyway, I don’t have a big comment on this sad story.
I feel sorry for Keith, he must be in a bad place in his heid now.
Whether its true or not.
Dangers of reading back…
Your comments are hours late.
Rascar
My late uncle was also a priest.
Glad he and my parents are no longer around.
It seems the Church has taken early and decisive action ,without implication of guilt or innocence.
A change, and a positive one imho.
Macjay
I am just an onlooker.
But I am watching a sad thing happening to what was a positive experience in my youth.
So I don’t like it.
But it is the world.
But what if it’s just sex?
Nothing wrong with nookie.
Makes the world go round.
kojo –
You are highlighting the fact that certain posters “keep notes” about what you post and can quickly replicate your comments 4 years later.
While I can sympathise, you should think yourself lucky.
There is a sad and pathetic individual who used to stalk me and post and make reference to comments I made on other forums like the BBC and the Scotsman, that went back nearly 10 years. He even admitted to keeping a file of all my contributions to CQN and other blogs/forums. He even posted a 4-month old tweet of mine on CQN.
The fact that he went back to pre-CQN days was very creepy, and still is to some extent.
Just keep laughin. That’s what I do now.
:-)
Tom
But he hasn’t tonight, you have.
Talk to some other Celts, forget your nemesis, and well…
Enjoy yerself.
Fantastic write-up here for Bowie’s new album.
http://www.telegraph.co.uk/culture/music/cdreviews/9888192/David-Bowie-The-Next-Day-album-review.html
I confess to never having been a fan,but I’ll be adding it to the collection next month.
Mind,I really liked PLAY DON’T WORRY by Mick Ronson,guitarist with Bowie during the early Ziggy Stardust days.
This is from that album….
http://www.youtube.com/watch?v=txWfLFkHMPA&noredirect=1
Rascar Capac –
My nemesis?
That’s the funniest thing I have read on here for a while.
Thanks for making me laugh at least.
:-)
Rascar 3.12
Nookie and the old vow of chastity.
Uncomfortable bedfellows.
Old Indian saying – when the tom toms beat too loudly – people get sore ears
Imatim
Welcome.
Another prodigal returns to the fold.
You been studying the works of Cantona? :-)
How are you my friend. I’ve never been away. Just lurking.
Imatim
Posting while working.
Multiskilled or what?
Hope you`ve been noting the threats of a C.Q.N.gathering in Sydney around Paddy time.
Maybe in your diary?
Hopefully.
Morning Celts
Paul67 I thought you articulated your position very well in your post last night, well done Paul.
V
Jobo the weather outside is about ave temp and fairly mild, bring on the spring ☑
V
Is today the day the teddy bears have their pitch nicked?
In a major debtor/ liquidator kinda sense CSC
:>)
Vmhan
05:48 on
26 February, 2013
Respect.
Well done Billy Ray Harris for your honesty, down but most definitely not out.
V
Macjay1
Morning or good early afternoon to you, your St Patricks day bash looks like being a cracker.
V
.
Right l have Asked this Before..Is Celtic Green..Plain Olde Emerald Green..?
Summa
Good morning all from a repetitively dry, calm but cold East Kilbride.
Vmhan
05:58 on 26 February, 2013
Re.Paddy`s day.
A meet with your fellow Tims is to die for,particularly in the colonies.
:-)
Aye macjay1 I think that’s what makes it special.
Tom McG is there any need for that? Kitalba is abstaining from alcohol and CQN as part of the Kano – Celtic 125 charity, he can’t reply to your comments, I thought you had left that behind you.
V
I reiterate, sone if us may not like Kojo’s views,,,,,,,i’m sure many don’t like mine.
That’s their biznesss, but Kojo knows his fitba’. And he’s a Tim.
I,for one, would enjoy jawin’ wi’ the man, though politically diametrically opposed.
HH!
SoS
Emerald Green I’d say!
I have no hard evidence to back up my assertion but I’d think when our forefathers were deciding on colour, the green would have had to have been “Emerald” Green.
Glasgows Emerald Green CSC
“The real damage is done by those millions who want to ‘survive.’ The honest men who just want to be left in peace. Those who don’t want their little lives disturbed by anything bigger than themselves. Those with no sides and no causes. Those who won’t take measure of their own strength, for fear of antagonizing their own weakness. Those who don’t like to make waves-or enemies. Those for whom freedom, honour, truth, and principles are only literature. Those who live small, mate small, die small. It’s the reductionist approach to life: if you keep it small, you’ll keep it under control.
If you don’t make any noise, the bogeyman won’t find you. But it’s all an illusion, because they die too, those people who roll up their spirits into tiny little balls so as to be safe. Safe?! From what? Life is always on the edge of death; narrow streets lead to the same place as wide avenues, and a little candle burns itself out just like a flaming torch does. I choose my own way to burn.” –
Sophie Scholl – 1921 – 1943
Miki67
What’s not to like about your posts?
Hope your staying strong Miki.
V
HH ! vmhan. I stay strong because I love being alive ; thanks again.
Paul67’s article suggests to me there is something due to come out of The Lord Nimmo enquiry.
I think sevco will go bust before any findings/ punishments are implemented.
They’ll die but go on a bender – zombiesrfc
:>)
More strength to your love Miki
V
✊
Away to start work.
Toodalooo the noo ———>
Been thinking abOut our line up in turin. I would go for this if all fit
Forster
Matthews Lustig Wilson Izzy
Commons Vic ledley samaras
Rogic
Hooper
Rogic crisp and quick passing would be ideal for hooper if we play them close enuf to each other
Left broony out.. We need to create chances and this isnt his strong point.
Keep the faith ✊
miki
KTF..you remain in my prayers ..
Beware the constant beat of the tom tom. For the sound is not pleasing nor appealing to the ears
Why now are the huns paying their football debts albeit at reduced costs?