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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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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821 Comments- Pages:
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philvis set to return
I’m so old my first mobile phone was a penny.
I’m so old I need a Sat Nav to travel to the lav.
bournesouprecipe
12:30 on 26 February, 2013
I can feel him lurking, pressing refresh constantly lol
Philbhoy,
I was lifted over manys a time at the old rangers end in Janefield Street.
bournesouprecipe
12:10 on
26 February, 2013
Addidas La Paz – never mind that – whit about Paz de la Huerta – therz a pair a gutties!
Memories of times long gone…………….
When I started drinking, I could have EIGHT pints & 4d change from a ten bob note ( 50P).
Top that !
Methuselah CSC.
.
I’m So Olde I remember when All the CQN Championship Managers said Sammi was Pash..
Summa
I’m so old I can remember…uh…..sorry what did I come in here for again, dear?
SOAL – “I’m so old my face has worn out three bodies”
Are you Trigger’s Broom? :-)
T4
Couldn’y beat the adidas kick/ razzy jean/ Simon shirt combo.
new article posted.
T4 –
8-))
Lyrcu
SOUTHSIDE
You MUST be old…
I’m so old I remember my first car was a 1952 Morris Minor which I bought for £13 & ten shillings. The Indicators were little orange things that popped out the side of the car. This is totally true story. Anyone on here remember those pop out indicators.
I’m so old that I remember going regularly on Friday evenings to watch the reserves at Celtic Park. I don’t think they played on Saturdays for some reason. Maybe I’m so old I’ve got that all wrong……
Women just don’t understand why we men are so competitive, she wants to go shopping and can’t understand why I’m constantly pressing refresh on a webpage :(
I’m not saying I’m old but I’m having trouble remembering where I parked my ark.
Noahcsc
Parkheadcumsalford
I hope your Aunt has a good time during her visit.
Before my Mum died in 1989 and while she was reasonably fit, I drove her around all the places she had lived.
A flat in Thomson St just off Duke St. Then Edmiston St, then a flat in Binns Road, Garthamlock followed by a 2up 2down in Binns Road also Garthamlock.
The first house she owned in Carmyle Avenue and then the huge flat in Alexandra Parade (my favourite)
The laughs and tears we shared and shed that day, just me and my old dying Mum, have left me with the memories of a truly wonderful day and a wonderful lady.
I know some of our posters have suffered family bereavements and I hope I posted my condolences to you all.
Mum’s are soooo special.
Just like my memories of her.
Thanks Mum!
Hmmm
ho, ho, ho
…hmmmm….