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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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Barcelona have won only one game against Real Madrid, on a Tuesday.
CelticUselessQuickNews CSC
The Battered Bunnet @ 08 59 .
Sicily / Berlusconi ——– my reaction .
As I expected ——- no surprise..
Enough desperate people to swallow his populist hook ./ bribery.
Enough clients living high on PDL clientism..
Enough people who agree that paying tax is only for stupid people..
The Mafia controls 5 areas of the island —– The Mafia like Berlusconi. Guess what ?.
Enough people who think — Silvio had humble beginnings —- Silvio is a self made man . Silvio is mega rich . He knows how to make money . Silvio could make Italty rich if only those leftists and sticklers for rules and probity would let him.
A shambolic corrupt left . Think a 1970s Student Union and add the opportunity to make money to the mix…
An absurd poitical system -there were 22 different ” parties ” to choose from
Berlusconi owns the popular TV Channels — . Vote Silvio !
The big winner is Grillo —– a foul mouthed populist comedian who sold the message that politics is a game for populist / self serving /pocket lining comedians.
The elections have shown that Sicily / Italy have a big ingovernability problem . We will be doing it all again very soon.
Warm and sunny -way down south
Having a bad morning. Workmen who were supposed to turn up at 9 to do important job have not shown. Also as a candidate for the “I’m so old” brigade woke this morning to find my right knee is not working. Looks like it could be a long frustrating day.
I’m so old that I can remember that the compilation album was simply called, “Now That’s What I Call Music”.
Any article by Richard Wilson, The Rangers correspondent of ‘The Herald,’ on how Keith O’Brien’s resignation will affect his beloved team’s performance?
I’m so old, I sit down to be counted.
On Ally Le Guen’s failure to speak out against the ravaging hordes –
Don’t forget that the man has 1 million sevco shares. He’s not going anywhere, regardless of what he says or doesn’t say.
bournesouprecipe
Your so old, you stair-lift to the podium (when philvisreturns is being distracted by the noise)
you’re
no iPhone excuse for me
Shut the door
The man talks jive
Morning all
Apologies for my drivel last night re Cardinal O’Brien and songs which may or may not be sung inside CP. The succinct erudition of others on this blog makes me feel illiterate.
However regarding Prof Devine’s comments about the Cardinal’s resignation meaning that the Scottish Church is facing its gravest crisis post Reformation dont seem right. The circumstance of his resignation may for some be a ‘last straw’ moment but that’s all.
In reality the Church has been facing it’s biggest crisis for most of the 31 years since John Paul II’s visit. Many, many people who would still identify themselves as Catholic have effectively ‘lapsed’ and would have done so irrespective of , for example, the downfall of Roddy Wright. For many the church’s teaching on personality morality seemed irrelevant to their lives. Others , quite simply and without the aggressive posturing of Dawkins et al, do not believe.
This is a crisis for the Church way beyond Scotland which dwarfs the premature ending of Cardinal O’Brien’s career.
Am off oot ( to work) to borrow a phrase
Jimbo
Pickin up sticks
Dang.
I’m so old I can remember going to the pictures and being able to watch two films for your money.
I’m sure the Sevco Choirmaster will have them all primed for an assault on Cardinal O’Brien and the Catholic church tonight.
‘I only know the first two lines of ‘The Sash’ because after that we’ve usually scored” – Roy Aitken
up_over
Is so old, – he picked the team for ‘Escape to Victory’
Just dropped in to say…..
From last night…..
__________________________________________________________________
ArranmoreBhoyLXV11
21:52 on 25 February, 2013
I may be a minority of one but the emergence of a story about Cardinal O Brien in the week LNS is due to report, reeks of whataboutery on a huge scale.
I m forgiving nothing if proven. I m just saying- strange , strange timing….
HH
_______________________________________________________________________
Agreed 100% M8
Paranoid My Erse – CSC
Off oot
On a weeks holiday from work, kids at school and Mrs Burghbhoy at work. Similar story to last year , spent the whole week like a wee bhoy at Christmas as deid club slipped into administration and oblivion. That week of Feb 14 will live with me forever.
Desperately hoping LNS will bring me similar joy this week!!!!
Looking to have a title stripping party some time soon.
“I have to be honest with you, when I turned up at Berwick on Saturday I don’t know who the police were expecting.
“I thought the police presence was slightly over the top — every second corner had police vans, riot shields and helmets.
“I don’t think that helped the situation, although I’m not for a minute condemning the police.
“I’m not right at the coalface and they know what’s expected and what they have to do to prevent potential trouble.
“All I would say is that, for me, it looked like a heavy enough police presence to sort any problems out.”
Mea Culpa
The only time I’ve ever been assaulted by a choir was when I was forced at dagger point to listen to Soldier’s Wives.
I’m so old that when I went to school The History class was called Current Affairs!
I’m so old I remember we could get no BBC Coverage in Ireland and couldnt ever get to watch a Celtic Game Live. Then I was told of a Pub in Shannon that had a reception and were showing a mid-week clash between Celtic & Motherwell. Took a 4hour round trip to watch game on Telly. We lost.
bournesouprecipe
up_over
Is so old, – he picked the team for ‘Escape to Victory
Michael Caine wouldn’t listen when I said Zaluska was better than Rocky Balboa.
Top of the morning to you all on this pleasant and sunny morning in Fife.
I’m so old that I remember sweetie coupons.
Ministry of Food Ration Book Number AD 389925.
Shortie announces Bomber stars in lo-budget remake of………….
“Full Mental Jaiket”
Interesting blog over on The Celtic Network, makes you wonder if the establishment really are hurting and wanting to let us know it.
http://www.thecelticnetwork.com/2013/02/25/sevco-sectarianism-but-police-swamp-catb-gig/
Johnny Clash – thanks for that. I believe Mouldy and other riders use that, but he used an App called “Endomondo” at the weekend.
Hark at me, pretending I know what I’m talking aboot! :-)
Cheers
T4
Steve McLaren has left FC Twente. Wonder what accent he will develop next?
Miki @ 7.04,
Thanks for the quote from one of Germany’s true heroines.
I’m so old I can remember sweets in the shape of mock cigarettes, complete with a little red tip, to give the child the opportunity to imagine he was smoking. Just to keep him going until he graduated to the real thing when he reached the age of 12.
I’m so old I can remember when a ‘Tranny’ was a radio.
Eddieinkirkmichael. 1057
A shocking tale,yet one which will shock nobody.
Stopped and asked for names and addresses?
Those are Gestapo tactics….
I’m so old my face has worn out three bodies
Just recieved this reply to an email I sent to the SPL yesterday.
Dear Mr. @@@@,
Thank you for your earlier message.
The Scottish Football Association, on the League’s behalf, take responsibility for such matters in accordance with SFA Article 28 which relates to the “Responsibility of Clubs/Behaviour of Spectators” and therefore that body has jurisdiction over such incidents at League matches.
Accordingly, I have today passed on your comments to the governing body.
Kind regards,
SFL.
I’m so old I remember “Felix the Cat” on TV doing a song about “me and my fedora, fedora”,,,,
I’m so old I remember when you got olive oil from the chemist.