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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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Woodbines aged 12 !! The good old days :-)
From the Herald Diary:
SCOTLAND’S Cardinal Keith O’Brien has resigned and will no longer be attending the conclave to elect a new pope. BBC reporter James Cook must have had this in mind when he tweeted yesterday: “No answer at the home of Cardinal Keith O’Brien in Edinburgh this morning, although smoke is rising from the chimney.”
Oh ya wee dancer!
Passed my professional exam in Software Testing at work. First time I have sat any exam in 15 years. Delighted today
LB
I’m so old I can remember when Stuart McCall’s hairstyle was fashionable.
Creamola foam
Ah, An Dun, was just reading yesterdays paper a few minutes ago, re terrible tragedy with a wee kid in Mayobridge. His photo was front page, gorgeous wee mite in his Down jersey in the build up to the 2010 Final. Really really sad,
Morning all,
For any punters around, Real Madrid are currently at 7/2 to win tonight’s game with Barca.
I picked them up at 4/1 on Sunday.
Regardless of who they are playing, that’s generous odds for RM to win a game of football.
I applied the same logic last week when I backed Milan @ 13/2
Double chance of Madrid with the draw in a decent punt at 11/10 for the more cautious amongst us.
Gordon_J backing Neil Lennon
No doubt some elements of the media are reveling in this story. Hopefully the Church will become stronger for this, it’s important people don’t turn their backs on the Church based on the writings of at best partisan journos.
This is the type of background I’d like to see for the Nimmo Smith decision
http://steveshark.files.wordpress.com/2009/11/judge1.jpg
Creamola Foam
Rieperman, Barca are struggling at the moment, 7/2 on Madrid looks an attractive proposition. I’ll try a score on it, thanks for the heads up.
Corkcelt,
Fill yer boots :)
Awful news CorkCelt.
I live a 5 miles out of Mayobridge and know some of the Grant family.
Terrible tragedy. It’s at such times the Church comes into it’s own in providing comfort to the family. May God watch over them all.
What about these old fav
http://www.aquarterof.co.uk/sweet-tobacco-p-409.html
An Dun,
I thought it was a decent, if slightly obvious, joke.
I can’t see how the church can become stronger. Every allegation that comes out must put another dent into its reputation.
Gordon_J backing Neil Lennon
A joke maybe but I detect an obvious relish. Making jokes when a good man’s life is turned upside down is in obvious bad taste.
I’ve no doubt the Church in Scotland will get over this and move on. It has to…
corkcelt
10:53 on
26 February, 2013
I once drove from Limerick to Belfast to watch us play a team called rangers,(check the history channel). We lost.
I’m so old I still wear
TSOAL
Did you smoke that stuff?
I’m so old I remember tough girls and boys lighting cinnamon sticks and trying to smoke them!
bourne
It would have been better than eating it
Savoury Straws cheese flavour now they were different class
bournesouprecipe
That Gordon Smith he just gets everywhere…
Wiggycatalogueman
Bournesouprecipe
Is that the tartan ones,the dashing pink or did you take advantage of the opportunity to dribble on the orange or blue numbers?
I remember when Gordon Smith had his own hair
Hunfest kicks in again.
Interesting that the UK sun has a different story on the front page while the Scottish scum has a 6 page special on the perceived wrong doings of a religious leader of 15% of the country, under the pretence of Public interest.
The 100% hypocrite that is Bill Leckie, today “Calling for the truth” Why start now billy boy, why start now? As the saying goes . You couldn’t handle the truth, (even if it was handed to you on a wee web site somewhere.)
Old enough to remember the black ash between the railway sleepers at hampden and the subsequent bogeys
I don’t know if this makes me old but the first few times I saw the Celts they were in black and white
Jimbo
I’m Neil Lennon (tamrabam),
Are you arguing that allegations about the leader of a minority religion shouldn’t attract so much scrutiny?
I don’t remember anyone arguing that the views the leader of a minority religion should be ignored when he was pronouncing against gay marriage so vociferously.
Im so old I remember Alzheimers was called……………..
i’m so old i can remember when sectarian racsist bile was acceptable
greenyin
I’m so old my first car was a Singer Gazelle.
Philbhoy
Adidas Gazelle were faster!
An Dun
11:19 on 26 February, 2013
I have fond memories of Mayobridge I went there every year to visit my Gran. Remember as a boy fishing in the river at the bridge for minnows. Happy but distant memories…………..
BMCUW
There was so much cataloy on mine you could’nt risk driving to fast as not all of it set properly!
http://youtu.be/1N8su9Lszxc
You can understand why the police film us!!
Read the comments under the GB clip…funny..
Everyone knows Adidas Sambas but I remember getting Adidas Bambas one Christmas , they were magic.
Can u still get them?
Gordon j
and I don’t remember you supporting whataboutery either
I a so old that I remember listening to music on a ‘juke box’