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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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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  1. twists n turns on

    jimbo67

     

    11:46 on

     

    26 February, 2013

     

    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

     

    —————————————————————————-

     

     

    Black AND white????

     

     

    You were lucky….I only got the black……..

  4. Philbhoy - It's just the beginning! on

    We lived in Edmiston Street, Parkhead, where the Irn Bru Lorry Park is, in the early 50’s.

     

     

    A one bed flat housing 7 of us.

     

     

    I remember a girl who lived accross the road and she had one of those “built up boots”as she had one leg longer than the other.

     

     

    She scared the hell out of me.

  5. The Singing Detective Demands The Resignation Of Campbell Ogilvie on

    Once Upon A Time….

     

     

    One Could Purchase ‘Liquorice Wood’. Sticks From The Local Confectionery…

     

     

    They Were Sourced From Actual Roots Of The Liquorice Shrub,..

     

     

    Which Was Grown In The Rolling Fields Around Pontefract….

     

     

    They Were ‘Shaped’ To Be As Thick As Your HB Pencil At School……

     

     

    Although Somewhat Shorter……

     

     

    One Could Chew On The Fibrous Root For Hours…..

     

     

    Extracting Every Last Hint Of The Delicious Taste….

     

     

    Before Spitting Out The Spent Residue Into A Handy Receptacle…..

     

     

    However….Certain Bad Boys…..

     

     

    Doubtless Mini-Orcs One And All….

     

     

    Took To ‘Lighting-Up’ And Attempting To Smoke Said Fragrant Twigs….

     

     

    And This Mindless Abuse Led To The Withdrawal Of This Woody Treat….

     

     

    In The Spring Of 1964….

     

     

    No Doubt Encouraged By The Dental Lobby……

     

     

    Who Desired That The Kids Should Consume The More Usual Lines Of Confectionery….

     

     

    The Sweeter And Chewy-er..The Better…

     

     

    So By The Time Philvis Came Along With His ‘Special Edition’ Johnny-7….

     

     

    The Empire Was Gone…

     

     

    And There Was Only ‘Spanish Gold’ Sweet Tobacco To Chew On…..

     

     

    A Much Inferior Experience…

     

     

    Dontcha Think…?

     

     

     

    http://www.aquarterof.co.uk/liquorice-wood-p-111.html

  7. An Dun on

    prestonpans bhoys

     

     

    I don’t think it’s changed too much since – maybe got a bit bigger but still a very close knit wee village. If you ever come back be sure to get in touch.

  11. 31003 on

    starry plough

     

    12:03 on

     

    26 February, 2013

     

    31003

     

     

    Aye Woolworths in Airdrie still hus thum…

     

     

     

    REALLY….for Gods sake DON’T buy them

  16. proudbhoy on

    Right.. Started new job around 3weeks ago. Over 60hrs a week so its meant spending breaks catching up and lurking mostly.

     

     

    Regards the song debate, i can see both sides on this. No one enjoys the rebel tunes more than me, love nothing better than good sing song when with a load of fellow celts/rebels but i can see the argument that it has no place at football games, id rather see thousands travel to ireland for commemerations to remember our patriot dead than just singing about them at football,bar and thats it.

     

     

    We must however remember that the young bhoys and ghirls are the same as many of us.. hear the songs at games and then start to educate themselves about who they are singing about. When i started watching celtic i sung whatever.. Even awful tunes like roman in the gloamin. Now i wouldnt dream of doing that. My point is instead of criticizing them all the time try to educate the ones who need it.. If they want rebel tunes sung stuff like 3 prodestant men, highland paddy would be better and give our enemies less to complain about.

     

     

    Loved reading what bigbones view was on it. Great insight from someone who was there and done it.

  18. prestonpans bhoys on

    An Dun

     

     

     

    12:03 on 26 February, 2013

     

     

    I didn’t know you could google earth it and walk up Ballyvalley Rd. Good lord it has changed but Gorman’s hasn’t :0)

  20. 31003 on

    Ye know that awkward moment when someone you haven’t seen for a while comes up to you and says something like…”Hi 3sy,How you doin?”

     

    And you give your stock answer…”Awright mate…cos you can’t remember his/her name?

     

     

    Sis in law showed me easy way around said problem…..When conversing with said person, whilst wracking your brain for his/her name…just come right out and ask them for it. Sounds embarrasing but the conversation should go something like this….

     

    “Erm, hope you don’t mind me asking, but, whats your name again?”

     

    Answer…”John/Jane”

     

    Reply…”Naw John/Jane…ah know that…..Yer second name?”

     

     

    Voila….embarrasing situation avoided…

  21. Philbhoy - It's just the beginning! on

    Parkheadcumsalford

     

     

    12:06 on 26 February, 2013

     

     

    Philbhoy,

     

     

    Did Edmiston Street run parallel with Janefield Street or Palace Street and Malcolm Street?

     

     

    ………………………………………………………………………………….

     

     

     

    I think it was parallel with Janefield St. You came out of the close, turned right, then next left and you would be looking at the old the ran*ers end. my Dad used to to lift me over in to the stand for the games.

     

     

    We normally got pumped. From memory.

  23. bournesouprecipe on

    Edmiston Street

     

     

    A street full of tenements that ran off 871 Springfield Road to Delburn Street. Like Delburn Street it was laid out on the site of the original Celtic Park, and later disappeared when the lemonade factory was expanded.

     

     

    theinternets CSC

  25. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    31003

     

     

    There are a few towns that I can think of where that plan will fail…..

  26. Philbhoy - It's just the beginning! on

    BTW, the Season Ticket for the stand belonged to my Grandfather, who didn’t go to the games but bought the season ticket every year.

     

     

    We couldny afford one. I think in those days it was about £4 -10 -0.

  31. South Of Tunis on

    Juventus news .

     

     

    Now 6 points clear at the top of Serie A . Napoli drew 0-0 away to Udinese last night . 2 interesting non penalties for Napoli . A.

     

     

    Napoli spokesman said —” not a surprise and probably to be expected “.

     

     

    Juve play Napoli in Napoli on Friday night . . Get 3 points from that and Serie A is close to being in the bag . Some debate in the fitba media re whether being 9 points clear in Serie would mean that Juve will play a strong team v Celtic or whether only being 3 points clear would mean they will play a relatively weak team v Celtic .

     

     

    We’ll see

  33. An Dun on

    prestonpans bhoys

     

     

    My Mum was reared in Ballyvalley – though I’d still be considered a blow in by Mayobridge standards ! A lot of the old houses lie dormant now with new builds sprawling out as far a Burren.

     

     

    Gormans – what a pub ! Like walking into a wild west saloon !

     

     

    Off out here, take care. Nice talking to you.

  36. tooheys new on

    2 interesting articles re the hun blight (sorry if they are already posted)

     

     

    Britney

     

    http://www.heraldscotland.com/sport/opinion/spiers-on-sport-how-long-to-kill-off-bigotry-at-rangers.2013023893

     

     

    WSC

     

    http://www.wsc.co.uk/wsc-daily/1158-february-2013/9467-inappropriate-singing-continue-to-blight-rangers

     

     

    both condemning the repertoire but yet both back stepping or ignoring Swally’s meally mouthed input and it’s always down to a few drunken youths. At least they accept that it was indeed TheRangers fans as opposed to making up nonesene like Dawwell.

  38. eddieinkirkmichael on

    Hope the new blog is posted in the next 10 mins as I have to go out. Come on Paul67 get a move on lol

  40. Big Georges Fan Club on

    The Singing Detective Demands The Resignation Of Campbell Ogilvie

     

    12:03 on

     

    26 February, 2013

     

    ———————————–

     

     

    Ahh, the Johnny-7 – the best childhood weapon of mass destruction bar none. I remember with great fondness catching my big brother Kevin in the eye with the grenade launcher :-)

     

     

    Second favourite was the Dinky Leopard tank that shot matchsticks out at our wee Airfix soldiers – new modern children’s toys are rubbish!!

     

     

    HH

     

     

    BGFC

  41. Parkheadcumsalford on

    Philbhoy,

     

     

    That’s what I thought. The reason I ask is that I have promised to take one of my aunties, who grew up at the junction of Springfield Road and London Road, down to the area to show her how it looks now. She still rattles off names like Edmiston Street and families who lived there and she moved in 1949…..

  42. 31003 on

    31003

     

    12:27 on

     

    26 February, 2013

     

    I’m so old I remeber when Sat Navs were called compasses

     

     

    …but can’t remeber how to spell remeber…

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