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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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.
[calameo code=000390171980e8545b80a lang=en page=10 hidelinks=1 width=100% height=500]
821 Comments- Pages:
- «
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- ...
- 22
- »
Barcabhoy and Bournesuprecipe
It is actually quite complicated, the more I think about it. If the club gets all the money from an exchange ticket, then the price of an exchange ticket must be lower than the cost of an ordinary pay at the gate ticket. Otherwise there would be no point.
Celtic will also have a fair idea of how many people are going to pay £25 a pop to walk up at any given match. There will actually be a dip in revenues if all that a ticket exchange does is switch pay at the gate customers to pay on exchange customers. The setting of the price for an exchange ticket, relative to a pay at the gate ticket, will be crucial.
What you also want to do is set the price of an exchange ticket low enough so that you reach the potentially larger market of persons willing to pay, for instance, £15 a game. If you sell enough on exchange then the punters who right now are willing to pay £25 a pop still would. However bear in mind that these £25 a pop guys are more likely to be canny operators in the market and more likely to snap up the exchange tickets first, then you’re actually worse off in terms of revenue than before the exchange went live!
Furthermore, if sb holders get wind that they will be able to buy tickets on the exchange for potentially cheaper, averaged across the season, than a SB itself, witness a collapse in the system altogether!
Like I said, the more you think about it, the more complicated an idea it becomes…
I know Celtic fans here in London who can no longer afford enough trips to Glasgow to make a season ticket worthwhile.
BSR’s suggestion might help them at £10 a ticket.
Mea Culpa
Benedict accepted Cardinal O’Brien’s resignation today. He has yet to respond to the accusations referred to in yesterday’s Observer. He is in possession of written complaints of “inappropriate behaviour” from three priests and one former priest, dating back to 1980. Whatever has happened the timing of the story was designed to prevent the Cardinal taking part in the papal enclave, to prevent the involvement of Great Britain’s most senior Catholic in electing the new Pope. In that sense the Guardian Group has succeeded. On many of the moral issues of the day, eg abortion, the Roman Catholic Church and the Guardian adopt and maintain positions which are in absolute opposition to each other. Polar opposites. Nobody represented the stance of the Church more than Cardinal O’Brien. If true he will have abused his position of authority, morally and possibly legally, and be guilty of hypocrisy of the highest order. In short a disaster.
Man Utd scheme for grey market in season book seats
#######
‘Buying tickets to Old Trafford & Manchester Utd
Best advice on getting hold of a ticket – from Manchester United fans
Face value prices for tickets to senior games at Old Trafford:
£17.00 – £44.00
You probably don’t need telling that tickets to first team games at Old Trafford are notoriously difficult to come by. There’s always a bunch of touts or scalpers hanging around the stadium in the build-up to the match and you can usually get a ticket if you’re prepared to pay through the nose for it (at least double face value, and often 4, even 10 times face value for a really big match – you have been warned!)
However, due to the recession, there is now a thriving market in discounted seats right up until 48 hours or so before the game – usually sold by season ticket holders who cannot make it to the match. A seat bought in this way usually costs from just £20 + handling charges depending on which type of seats are available, (though be aware that the handling/insurance charge can add another £15 or so to the cost of each ticket – very annoying but still the cheapest way of getting tickets to a big match at Old Trafford that we have come across).
At present, this is the best way of being assured of tickets at or very close to face-value, even if it’s just 4 or 5 days away from match-day. But tickets sell quickly, especially for the big matches, as fans change plans and unload more unneeded tickets as the game gets ever closer – so to save yourself a load of grief continually checking what new tickets have come up for offer, you can arrange for a text message to alert your mobile as soon as tickets for that match are made available. It’s simple and it’s usually very effective – so long as you act as soon as the text alert reaches you… ‘
http://www.manchester.com/sport/united/old-trafford-tickets.php
Again the scheme presupposes a waiting list for season books.
Sevco release a statement describing the new series of Man Men as an irrelevance.
Auldheid/Barcabhoy – apologies, no ofence intended.
offence
Is anyone, when considering BSR’s suggestion, taking into account that ST sales are plummeting? As are tickets on the day.
BSR’s suggestion has the potential to arrest both.
VMHAN. 1404
E mail me at
bmcuwp@gmail.com
Will be a pleasure to let you know
Season ticket at InverCaley – £170.
Ticket to see Celtic – £30.
It’s not just Celtic who think they can milk us.
Barcabhoy
15:27 on
25 February, 2013
An EBT was simply the modern day equivalent of a brown envelope. The payment, as with the brown envelope, was inside.
The EBT legal debate and FTT decision was imo based on the envelope changing the contents.
good afternoon cqn
Was speaking to a friend yesterday about the LNS report and he said that they indicated on SSB on Saturday that it would be out on Thursday this week.
H H
Wiggy in the bookshop this afternoon buying a couple of books on learning German…..
Next chief exec at the Bundesliga ?
Celtic Mac
15:44 on 25 February, 2013
‘In that sense the Guardian Group has succeeded.’
The complaint, by one former and three serving priests, was sent to the Vatican before the Pope resigned.
The Pope’s resignation and the forthcoming conclave prompted the complainers to go public.
It’s disingenuous to seek to blame the Guardian or attribute any particular motivation to them.
Ntassoolla
15:48 on 25 February, 2013
‘Is anyone, when considering BSR’s suggestion, taking into account that ST sales are plummeting? As are tickets on the day.
BSR’s suggestion has the potential to arrest both.’
No it doesn’t.
If anything it will make the situation worse.
ernie lynch
13:56 on
25 February, 2013
It would take a fiendishly clever mind
The job`s yours, then, ernie.
JJ
Phyllis……
You were entitled to ask the question.
Auldheid
Apologies for the late reply.
This is a marvellous opportunity for BT Vision. Lets hope they do not transfer over from ESPN a particular commentator who runs down the Scottish game at every opportunity.
I also hope they push for more Friday night ko’s. Dialogue has to begin with Strathclyde Police to allow this for every club and not just those outwith Glasgow.
Jungle Jim
15:54 on 25 February, 2013
ernie lynch
13:56 on
25 February, 2013
‘It would take a fiendishly clever mind
The job`s yours, then, ernie.
JJ’
Nice of you to say so.
Though to be honest I was thinking more of LNS.
If he’s so inclined.
Son of Warsaw @ 15.52
“Wiggy in the bookshop this afternoon buying a couple of books on learning German…..
Next chief exec at the Bundesliga ?”
Going by his usual estimation of his self worth I would expect he fancies himself as the next German Chancellor.
ernie
Do you think he will be `so inclined` ?
JJ
ernie lynch @15:54 reckons “‘Ntassoolla
Is anyone, when considering BSR’s suggestion, taking into account that ST sales are plummeting? As are tickets on the day.
BSR’s suggestion has the potential to arrest both.’
No it doesn’t.
If anything it will make the situation worse.'”
You miss the point. The situation is already bad and worsening.
The days of sellout crowds are behind us.
Celtic squeal as they now experience what 95% of Scottish clubs have been experiencing for 10 yrs.
It’s a bigger and wider problem than Celtic.
Celtic Mac
I have to agree with Ernie on this. Guardian cannot be blamed for running with what is a major story. If the allegations of the 4 are accurate the hypocrisy is huge.
Someone was mentioning Spiers earlier today and his lauding of the deady bears and the great strides they have made with regard to stamping out their sectarian chanting. I heard yesterday’s nonsense while driving in the car. As was said, he tried to give the impression of impartiality by saying he was steeped in their culture. He was right but he must be so steeped in Scottish culture too that he can happily spout such nonsense and not be pulled up about it. Imo, he is a lot worse than the Mathew Lindsays of this world, as he tries to create the impression that he is their intellectual superior. In fact., from those lofty heights, he was earlier in the programme trying to suggest that no sports journalist should aspire to write like Hugh McIlvanney. Oh, that someone could and with is honesty. Oh, how I wish he would turn his attention to all things Govan. He would let his readership know in no uncertain terms that bile still pours forth from whatever stadium in Scotland (or even England) where the deady bears fetch up of a weekend. Their manager and CEO have simply made that problem worse by pandering to the lowest of the low.
The season ticket ‘sell on’ idea isn’t new, and as stated by Barcabhoy has been ongoing in Spain, for a long time.
Yesterday’s attendance of *ahem* 39,000 was always going to be low for many reasons but still it brings ST issues to the forefront, and Celtic are active in seeking ‘ideas’. The least it deserves is consideration.
Celtic rumours are that the club is considering price reduction, for next season, though clearly cost of ST’s isn’t the only reason for falling attendances.
is=his
Fat Sally has asked that a clean song book be published so that Sevconians know what they can sing!!!
That’ll no exactly be ‘ war & peace ‘ then!!!!
jude2005 is Neil Lennon \o/
8 or 9 runners I think. One to watch out for next time. Appeared to have more in the tank.
LB
Son of Warsaw
15:52 on
25 February, 2013
Wiggy in the bookshop this afternoon buying a couple of books on learning German.
===============
More likely to be Sergeant Schultz …….. ‘I see nothing’
A bit of humour from Rangers Rumours on how ridiculous it is that players are told not to bless themselves. (Honest)
5.) A splendid post. well done. you here tales, and they may be just that, of players “ordered” not to bless themselves when scoring for Rangers, Sandazza the latest (though granted he needs to score first!)
8.) @5. ill bless myself if sandazza scores.
I was able to buy the perfect season book for this season that fitted my particular circumstances.
1. I was old enough for a concessionary ticket
2. I was going overseas for most of the season.
I paid a bit more than I would have for a Celtic TV subscription and a wee bit more than an ordinary concession SB based on the previous years price.
For that I got to watch all SPL games, let someone else use my seat but had the option to watch 4 games live if I was back home.
Now what stops that kind of deal being offered to UK mainland supporters are two things
1. The outdated broadcasting restrictions that pretend that attendance at other matches are affected by live broadcasts at the same time (but do not differentiate between “to air” broadcasts (Sky etc) and streaming over the Net to PCs or mobile phones.
2. The emphasis on SB sales as the main income stream. They are the main income stream precisely because alternatives like the one I was able to enjoy simply do not exist.
This emphasis on SB sales ties the club into one big income gathering process once a year. The reason why clubs like this is attendances could drop if performances are poor. Yet here we are, playing well, getting results and still talking about ways to get bums on seats.
We do not need bums on seats per se, we need to gather income in as efficient a manner as possible that funds a team on the park worth paying to see.
Until such times as we recognise the world has changed since Fergus arrived and rethink the dependence on SB sales, we are trying to fix a problem with the same thinking that created it.
Now what we need to cultivate is the idea that everybody who supports and watches Celtic, has to pay a reasonable price across the supporting spectrum to do so. It is up to Celtic, as they were able to do in my case, to come up with different ways of the support being able to pay to support as suits their circumstances.
They can start by telling FIFA that the 3 to 5 broadcasting blackout is throttling us and get that little noose loosed from around our heads.
Ntassoolla
16:01 on 25 February, 2013
Celtic aren’t going to sell tickets for less than face value.
It’s too obvious for me to have to explain why.
Falling attendances .
Attendance at Serie A and Serie B games has fallen considerably .
There has been much media and social scientific discussion re the reasons why ———.
The expense [ there is a crisis ].
Many Italian stadia are perceived to be potential deathtraps .
Wall to wall pay per view .
Easy access to streams .
The violence .
Fear of violence .
Too much politics in the stadia.
A decline in the quality of the product .
The belief that Italian football is corrupt .
Many Italians have found something else to do
Religious hypocrites are rubbish.
Focus and Facebook Don’t Go
http://www.youtube.com/my_videos_edit?video_id=Acsvc6Tg86M&feature=vm&ns=1
rararasputin
14:25 on
25 February, 2013
Your comments confirm your moniker…….are you a disgruntled little bhun, by any chance….??
Auldheid 16:13
Total sense as usual – how to make it happen?
could sally not champion rooting out sectarianism from their ranks, wasn’t he a friend of tommy burns ? does he want to insult his memory by not condemning this in clear words ?