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Background for Nimmo Smith decision

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By on CQN BLOG & Comments

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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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  2. Phyllis Dietrichson on

    31003/Macjay – serious question – what do you reckon the median age is for CQN posters? I’d guess around 45.

  3. Celtic_First on

    TBB

     

     

    Agreed. The two confirmed cases of child abuse by Scottish priests was far more grave. Also, the Roddy Wright scandal was worse because he was living a secret life.

     

     

    Also, not only are the allegations against Cardinal O’Brien less serious, he has denied them.

     

     

    And if we are talking since the Reformation, I would venture to suggest that it was a more grave crisis that priests found to have sneaked into Scotland more than once would be executed. That was far harder to overcome than this.

     

     

    JohnOgilvieCSC

  7. Doctor Whatfor on

    Bmcuw

     

     

    I think we always presumed that. If you’re old enough to remember the shoes that Bobby Murdoch wore …………………

  8. Green Oak Tree on

    EXCLUSIVE: Neil Lennon says Celtic don’t need Rangers in SPL to savour title triumphAlison McConnell

     

    Football Writer.NEIL LENNON today insisted Rangers’ absence from the SPL won’t tarnish Celtic’s runaway title procession.

     

     

     

     

    Neil Lennon is delighted with his Celtic players Custom byline text: By ALISON McCONNELL

     

    The Parkhead club are a whopping 21 points clear and a possible four games away from clinching back-to-back championships under Lennon.

     

     

    And the Hoops boss is thrilled at the prospect of ensuring that the SPL trophy stays in Celtic’s cabinet. Shooting down any talk of tainted titles, he said: “People can say what they like.

     

     

    Contextual targeting label: Sport

     

     

    “We won the league last season by 20 points and Rangers were there. The reality is they are not here and we have still managed to motor on.

     

     

    “I have been really pleased with the consistency. That is us scored 100 goals in all competitions now this season and it’s a fantastic return.

     

     

    “I have to say we are delighted with what we are doing and the direction that the team is going. I don’t think anyone can ask too many questions of us.”

     

     

    Last season Lennon’s Celtic returned from the dead to claim the title after being 15 points behind Rangers at one stage. The Ibrox side were docked ten points for going into administration and Lennon felt at the time that his side didn’t quite get the recognition they deserved for hauling themselves back into the title race.

     

    And while this season’s triumph will come at a canter, Lennon is insistent that it will be every bit as satisfying.

     

     

    “Every title is the same and the next one is always the most important one,” he said.

     

     

    “As a manager you sit down every season and set out your priorities, and top of the agenda for us every year is winning that league.

     

     

    “We’ve hit a few targets that we set for ourselves, but the next one is to get through the rest of this season unbeaten.

     

     

    “We want to keep it going. The boys are in good nick, they are playing some really good football, they look like they’re enjoying it and we want to maintain that until the end of the season if we can.”

     

     

    Lennon will look to sit down with Joe Ledley over the next few weeks, but he is also preparing to offer Anthony Stokes another deal with the club.

     

     

    The Irish striker is out of contract at the end of this season, although Celtic look set to extend that. However, Lennon has hinted that Paddy McCourt’s time at the club is coming to an end after the playmaker has spent another frustrating season on the periphery of things.

     

     

    “We have an option on Anthony,” said Lennon. “If he keeps performing the way that he did at the weekend then I don’t think that he will have any problems.

     

     

    “Paddy has found it hard this season to get a regular berth and I appreciate that can be a frustrating position for him to be in at this stage of his career.

     

     

    “I’ll be speaking to him before now and the end of the season.”

  9. corkcelt on

    TBB Seems far fetched to describe O’Brien’s resignation thus but I do lurk from time to time on the dark side’s blogs and these gentlemen are knocking a great craic out of it. I have not been keeping up to date with the story but always understood that O’Brien strenuosly denied the allegations. Has this changed and is it now accepted in Scotland that he has a case to answer. If so it is indeed very demoralising.

  10. The Battered Bunnet on

    C_F

     

     

    Yip, one or two wee challenges in that lot, although Devine does note his concern that the cardinal hasn’t denied the allegations.

  11. saltires en sevilla on

    bobby murdoch’s curled-up winklepickers

     

     

    09:39 on

     

    26 February, 2013

     

    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!

     

     

    —-/-

     

     

    Yeah madmen all:-)

     

     

    I happily reached my target online today and another wedge from sheet in pub to collect.

     

     

    Thanks for the support

     

     

    HH

  12. bournesouprecipe on

    We know ole Allez LeCoist isn’t the brightest, but his carefree comments “I didn’t hear the singing” and now his cringeworthy “We don’t know what songs ‘we’ are allowed to sing” are embarrassing,even by his standards.

     

     

    Interestingly they’ve kept Chortles Verde away, he has bigger things to worry about than Sevco’s songbook, but surely even he would know that being up to their knees in Fenian blood wasn’t acceptable.

     

     

    Does Allez really still need a list?

  14. Celtic_First on

    TBB

     

     

    Damien Thompson said quite explicitly yesterday that the cardinal had denied the allegations. He would only have written that if he had received a denial from the cardinal, from the Scottish Catholic Media Office or, it occurred to me this morning, possibly from the papal nuncio.

  15. ernie lynch on

    Haldane was on Shortbread this morning and was asked to comment on Devine’s statement. He was sniffily dismissive, though in a perfectly polite manner.

  18. Celtic_First on

    JohnnyClash

     

    10:02 on

     

    26 February, 2013

     

    C1st/corkcelt

     

     

    I would suggest that O’Brien’s denial has been far from ‘strenuous’.

     

     

    —

     

     

    I did not use that adjective or any other to qualify his denial.

  19. corkcelt on

    31003’s original post, in the “I’m so old” series really made me smile when he mentioned about cars “needing to be run in”. Thats something in life I had totally forgotten about. I have a feeling that the “I’m so old” theme might be the flavour of the day, t’will be an improvement on the Horsey jokes anyway..

  23. tommytwiststommyturns on

    saltires – Mouldy67 and I spent about 7 hours on Saturday doing a recce of the proposed route and also looking at possible alternatives….by car!

     

     

    The stretch between Fenwick and the cut-off for Prestwick airport is giving most cause for concern, but the decision was taken that we would stick with the A77 and the cyclists will just have to bunch up, as you mentioned. The experienced riders will be at the back and the outside, protecting the inexperienced cyclists.

     

    MWD and Mouldy will brief everyone in due course.

     

     

    It will be quite some event!

     

     

    HH

     

    TTTTsupportcrewlazybassaCSC

  25. JohnnyClash on

    By some clever-clogery – perhaps a gift only available to consultants to the Vatican’s Pontifical Council – Haldane managed to be live on both STV and BBC at around 10.45 last night.

  26. Doctor Whatfor on

    Bournesouprecipe 10.01

     

     

    McCoist’s major problem is that he is terrified to put any barrier between himself and their support because, as he sees it, their approval is the only way he can keep his job. Were he to show any football nous he might feel more confident in challenging these ‘peepul’. He hasn’t got the nous so even if he disapproved of their songbook he can’t go agin them.

     

    Not defending him, by the way. Jist sayin’ like.

  31. Gordon_J backing Neil Lennon on

    The former quiz show captain has said that his fans should stop singing certain songs so as not to get his club into trouble. Nowhere is there an acceptance that singing sectarian songs is actually wrong.

     

     

    Looks like The Rangers inherited Rangers’ Big Book Of Hun Excuses.

  32. TwoMacaroons on

    Who would want to watch Sevco v Berwick anyway?

     

     

    Surely only follow followers and Berwick Berwickers.

  34. Parkheadcumsalford on

    Morning all.

     

     

    Is the long awaited trysting day soon to dawn?

     

     

    Gordon_J, I have yet to hear anyone from the deady bears, old or new, ever truly apologise for anything. Equivocation is their middle name.

  35. macjay1 for Neil Lennon on

    Reading back……….

     

    Presumption of innocence.

     

    Basic human right………….or,if you prefer,kangaroo court.

  36. Parkheadcumsalford on

    I, for one, would be delighted to hear more from Professor Haldane about all things Catholic. His is, to me, a measured, intelligent and articulate voice. Long may he grace our airwaves.

  38. saltires en sevilla on

    tommytwiststommyturns

     

     

    10:08 on

     

    26 February, 2013

     

    saltires – Mouldy67 and I spent about 7 hours on Saturday doing a recce of the proposed route and also looking at possible alternatives….by car!

     

     

    —-

     

     

    Thanks for info. Looking forward to meeting you

     

     

    HH

  42. JohnnyClash on

    For the cyclists:

     

     

    Map My Ride website is very good for assessing gradients and distances on your proposed route.

     

     

    The wind could be a big factor. Hopefully you don’t face a South-Westerly!

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