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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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Setting free the bears 0 46am. Very reasoned and fair perspective. Kelly conservative catholic who stood his ground. I wonder what he would make of things today.
Good morning CQNers,
Another Irish song generating a lot of interest
http://www.belfasttelegraph.co.uk/news/local-national/northern-ireland/james-mcclean-in-new-row-over-wolfe-tones-song-tweet-29092150.html
Oh well.
SSN trying to compare Bale with Messi + Ronaldo. Jesus wept.
Tabloid journalism at its best.
On 15th/16th of March 100 cyclist will set off from 5 locations in the UK & Ireland for Belfast to raise funds that will go towards helping Wee Oscar Knox (check out the wee man himself – http://youtu.be/oVyxi7ypT4Y) fund the Immunotherapy treatment he so desperately requires. We will be leaving from:
Celtic Park – 32 Cyclists
Leeds – 7 Cyclists
Duleek – 25 Cyclists
Roscommon – 10 Cyclists
Dublin – 26 Cyclist
We will be supported by 16 support team members over the 2 days also.
Our team is made up of CQN’ers, KDS’ers, friends and family members and non Celtic supporters.
You can support our cyclists and support team by making a donation to this event by clicking here (remember to leave your blog name for us to thank you):
Wee Oscar 4 Life Cycle’s To Belfast March 2013
or by texting BELF88 to 70070 followed by amount (between £1 to £10) you wish to donate:
eg.
To: 70070
BELF88
£10
We would like to thank Burns Interior Design, Morrisons Facilities Services – FM Division, Gardiner & Theobald Surveyors, ProAir Conditioning, Firewater, DAMM Environmental, Access, AJ Print, Oracle, Project Pipework & Piling, Business Continuity Services and Sublime Designs for their sponsorship of the WeeOscar4Life cycle’s to Belfast. If your company would like to sponsor this event please drop an email to weeoscar4life@gmail.com
Big Wee Oscar Thumbs up to following TIMternet bampots
MurdochAuldandHay
leftclicktic
Mhark67
Cowiebhoy
FourGreenFields
Murdochbhoy
Philbhoy
Richie
The Token Tim
Bradbhoy
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TimsinOhio
Doc
Kaiser Soze
GourockEmeraldBhoy
Timsrgr8
TheCelt45
67Heaven
Normanstreet49
Spirit Of Arthur Lee
Baybhoy63
GL2
DavieL
Farney Bhoy
A Ceiler Gonof Rust
Kerry CFC
ohits
MJ X
The Little Gentleman In The Black Velvet Waistcoat
Greengray1967
The Cat
ChannelIslandCelt
Cavansam
Dougc
Jimbob71
asonofadan
embramike
Paddy Turner
Swansea Bhoy
Papa John
jmac
Stephen with a ‘ph’
Dandie Dinmont
Leftclicktic
JimmyQuinnsBits
Big George’s Fan Club
KevinLasVegas
Tyronebhoy
TynesideNo1CSC
MWD
Napoleon
jhilday
@stevenceltic81
Fin72(might be 75 :-)
As_I_Thought
Gordybhoy64
Corkcelt
Bhoylo83
Drumchapel CSC (Oliver’s Bar)
Kenabsx5
Squirrel Knutz
@stoksey10
@Gerryglesga’s Da & his Domino Pals
Jimbob67
3mick3
andyfisher67
This is the one This is the one
Celticrollercoaster
BJmac (after some prompting!!! :-)
Can I have a raspberry on that
Goldstar10
Greensidup
for donations to WeeOscarLife Cycle’s to Belfast St Patricks weekend March 2013 and helping to smash £2k target with your ever growing donations reaching£2238.09
PLEASE REMEMBER TO ADD YOUR GIFT AID
WeeOscar4Life Team
Armageddon anyone?
For those with a curious mind and wondering why we are constantly witnessing attack after attack on the Catholic Church etc…
Type the following into google : The 100 year reign of satan.
Makes very interesting reading!
People who are entrenched in their faith, are entrenched in exactly that. Their faith. Inevitably human beings being human beings will indulge in acts that bring shame on them. The shame though, is on the humans who err. The faith element will remain as strong as ever for those who have belief. Like my dear old mum. Unshakeable belief in her religion. Which is good. No human being will ever make her doubt her faith. She has never prayed (as far as I know) to a human being. Her prayers tonight will remain as they have done for the last 80 odd years of her life.
Me? My faith reaches it’s highest level when I buy a scratchcard or write out a lucky 15 or on the eve of a game v sevco. That’s probably just me though :-)
Just dropped in to say….
A bhoy at work was telling me about this new – Beyonce tour
being hijacked by the masons ?
I don’t know how to do the link-things but, apparently…if you
type in – Beyonce’s masonic influence – then appropriate links will
appear.
There’s also something about Beyonce’s boyfriend singing about
“…when the church ends – life begins ?”…or stuff like that ?!?!?
Anyway – Off oot
HHhhhhhhhooooooowwwwoooooooeeeellllllll
@ proudbhoy 07:25
I thought Rogic wasn’t registered for the CL. Might be wrong, though.
proudbhoy@07:25
Sadly Rogic wasn’t named in the CL squad so won’t be eligible.
Thought it was an odd decision when it was announced but NFL said he felt the players who helped get the team into the last 16 deserved their place ahead of any new players.
HH
/Bishop B
sid
00:55 on 26 February, 2013
‘SFTB
Was unaware they tried to ban the irish tricolour,’
Perhaps you should read a bit more and type a bit less.
Looking forward to reading SoT’s reaction to the news that Berlusconi got the biggest slice of the vote in Sicily
ernie lynch
08:53 on 26 February, 2013
Do you have any affection at all for your felow Celtic supporters?
macjay1 for Neil Lennon
09:00 on 26 February, 2013
‘ernie lynch
08:53 on 26 February, 2013
Do you have any affection at all for your felow Celtic supporters?’
I wouldn’t be offering advice if I didn’t.
sid
00:55 on 26 February, 2013
This link might help you regarding Robert Kelly fight with the SFA regarding the flying of the tricolour. Nothing wrong with asking a question on the blog.
http://www.celticunderground.net/index.php?option=com_content&view=article&id=514:robert-kelly-revisited&catid=45:season-2010-2011&Itemid=80
ernie
Good onya.
Sometimes I have wondered.
Maybe that`s my problem.
Ernie Lynch @9.01
Good answer
Jimbo
Doc is Neil Lennon
09:04 on
26 February, 2013
sid
00:55 on 26 February, 2013
This link might help you regarding Robert Kelly fight with the SFA regarding the flying of the tricolour. Nothing wrong with asking a question on the blog.
The best part of CQN is its educational element to it, thanks to big diversity in opinions and the quality of the posters.
Just so I understand the grounds rules, and apologies to anyone I’ve inadvertently offended by my recent post, but…
…given that I am not Italian, do not live in Italy let alone Sicily, indeed, have never set foot on Sicily despite numerous trips to Italy, disdain Silvio Berlusconi’s public persona and private appetites despite never having met him (his entourage once passed me at Ciampino), and being somewhat detached from the issues and intrigues of Italian politics through the years…
…Is it OK for me to comment on the Italian election?
TBB
Naaah.
That`s definitive.
The Battered Bunnet – 09:15 on 26 February, 2013
Good lord man! The fact that you’ve even mentioned it is a step too far.
The Battered Bunnet
Next you’ll be commenting on the football dear dear BB is there no end to your insensitivity…
..chastened… away to iron my hands.
TBB
Are you qualified to iron hands?
Bit of O.T.T. on C.Q.N.
How no?
Ach.Anything for a laugh.
Good morning fellow Celts- another lovely day in February
WEE OSCAR CYCLISTS GLASGOW TO CAIRNRYAN
Hope all the Wee Oscar cyclists are ‘making hay’ and getting the miles in now that the weather is nice?
Spoke to some ‘proper’ cyclists yesterday, and they feel the A77 route down to Girvan (Etape #1 approx 56 miles?) has no major problems, except a few “long drags”…they talked, a lot, about “high winds”, but felt most “reasonably fit folk” would get there “no problem if everyone sticks in a bunch”
( Hooped Peleton…)
Seems there are a “few challenges around busy roads at Maybole”. Then Girvan to Cairnryan (Etape #2 approx 34 miles?) They said “more of the same …looong drags, but nothing too onerous in terms of climbs. Lots of wind!”
Now, when I reflect on two guys with BMI of about -2 stating there should not be any problems. I begin to wonder what they actually mean by a ‘looong drags’ and ‘high winds’? I am reminded of a comment made by an experienced cyclist at the start of a previous charity ride ..”there’s a wee climb ahead mate, nothing to worry about”……’wee climb!’….good grief!!
I still wake up screaming. Club riders describe hills being like ‘plane crashes’ – there are boadies everywhere :-)
These cyclists have a wonderful capacity to understate reality -think those old RAF films and stiff upper lips… “I say chaps …a bit bumpy tonight….whaaat?”
Are there any normal CQN cyclists that can unpack ‘long drags on A77′ into realistic, helpful, meaningful and, hopefully, reassuring terms? (IE 2km climbing 100m or 5 km climbing 200m etc.)
Strongly encourage everyone to get out there, maybe not worry too much about distance, but focus on going out for over 3 hours in the saddle a few times, to build up stamina and give the oul’ bahookie and legs a wee chance … also, enjoy the good weather while it lasts ;-)
It’s going to be fun folks, from the helpful updates above and websites, it seems the response and support in terms of pledges & donations are outstanding. That will make all the effort worthwhile …..
The wee man is gonna get better!!!!
HH
No joke.
The boss makes the rules.
God bless him.
I hate getting old….
I’m so old I remember when new cars had to be “run in”
I’m so old I remeber the original “B” registration plate being introduced….1964
I’m so old I had an original “mobile” phone….a Phillips contraption…..Batteries so large and heavy that they were housed in a satchel that you carried over your shoulder…the hand set was attached via a coiled cord…
the battered bunnet 09:15 on 26 February, 2013
“……Is it OK for me to comment on the Italian election?”
just don’t say it with a Japanese accent.
31003
09:28 on 26 February, 2013
I hate getting old….
As I said before,it beats the alternative.
macjay1 for Neil Lennon
Twoo twoo…vewy twoo
31003
You are a mere stripling.
I am so old that I not only remember new cars having to be run in but actually had to do it.
I am so old that I used to drive a B registration.
I considered myself too old to use a mobile phone when they were first introduced.
We used semaphore at Rorke’s Drift.
Doctor Whatfor
Aye…..but did you ever own a “chrystal set?”
C_F
Trained? Goodness no.
The essence of ironing one’s hands is in the naïvety of the ingenue.
SALTIRES IN SEVILLA
I don’t even like DRIVING on that road…..
I wish them well,and will be putting a few shekels their way nearer the time.
Madmen the lorrathem,but with hearts of gold!
31003
We used to dream about owning a crystal set.
Montypythoncsc
Doctor Whatfor
09:36 on 26 February, 2013
31003
You are a mere stripling.
I am so old that I not only remember new cars having to be run in but actually had to do it.
I am so old that I used to drive a B registration.
I considered myself too old to use a mobile phone when they were first introduced.
We used semaphore at Rorke’s Drift.
Afrikaaner,ya bass.
Or maybe a soldier of the king,me lads.
C_F
While you’re around, do you agree with Tom Devine this morning re Keith O’Brien’s resignation being the “gravest single public crisis to hit the Catholic Church in Scotland since the Reformation”?
Seems somewhat overstated to my mind.
Macjay
Wouldn’t like to admit to being either. How about Zulu?