Background for Nimmo Smith decision

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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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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. Auldheid

     

     

    I think the 3pm-5pm saturday blackout is voluntary but that the TV companies have agreed not to show games at this time.

     

     

    Ideally Celtic should be allowed to show games live on C67 even at 3pm on a Saturday. yesterday was great. the game kicked off at 12:45 and was available on C67 from 4.30 so was able to sit down and enjoy it at a better time than lunchtime.

     

     

    Mort

  2. If a fan wants to sell his seat on the day it’s nothing to do with Celtic.

     

     

    Concerns about the character of the match day attendee are a smokescreen used as cover to dip into the ST holders’ pocket for another rummage.

     

    No-one is going to pass their ST to some heid the baw aff CQN. It’s called self policing.

     

     

    Incidentally Celtic are advertising for stewards. Even with falling attendances and rising unemployment there’s a shortage. Maybe it doesn’t pay well.

  3. i didnt go to the game yesterday but am going to fir park on wednesday.

     

    i reckon it will be much more of a contest, a better atmosphere and all in, more value for money, even though that money isnt going to celtic

     

    i think in these skint times many fans are being extra picky about where and when they spend their time and money

     

     

    the issue aint as clear cut as cutting prices though that would be a start.i think summer football has to be considered as well as friday night games

  4. I hate the term “means tested”, but it wouldn’t bother me if the guy next to me was paying less if he was unemployed/student etc.Probably hard to administer , and a few would probably take advantage .

  5. With some obvious exceptions, football clubs were supported by local people. They were an opportunity for the coming together of the community and offered, among other things, the chance to show that your tribe was better than the others`.

     

    Mass society and mass communication means that that `local` feeling has all but gone. It obviously still remains in Dingwall —possibly because of its relative remoteness — but, in general, the coming together of people is more likely on the Internet than it is in the football ground.

     

    Falling attendances are for many possible reasons and I have offered one but I cannot help thinking that the EPL has much to answer for.

     

     

     

    JJ

  6. ernie lynch/johnny clash

     

     

    I stated that the timing of the story was designed to prevent the Cardinal being part of the papal enclave. The Guardian Group was offered the story, (it was not written by them) precisely because of its’ opposition to Cardinal O’Brien, his moral blueprint, and the Roman Catholic Church. The Guardian Group, not the complainants, succeeded in that the Cardinal resigned immediately the story was published in the Observer. Feel free to believe otherwise.

  7. Steinreignedsupreme on

    Celtic Mac 16:38 on 25 February, 2013

     

     

    Do you think a national newspaper should have held back a major story?

  8. ernie lynch

     

     

    14:00 on

     

    25 February, 2013

     

     

     

     

    Au´thor`less

     

    a. 1. Without an author; without authority; anonymous.

     

     

    As I said authorless

  9. ernie lynch

     

     

    16:15 on 25 February, 2013

     

     

    Celtic sell tickets on Grupon at less than face value

  10. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    I see NTASSOOLLA is getting it in the neck again.

     

     

    Well,all I can say is that if he is a hun-as widely alleged-then so am I.

     

     

    I asked of him a large personal favour recently re the blog,and he was only too happy to oblige. Despite some considerable provocation,he stuck to his word.

     

     

    He is definitely one of the good guys.

  11. Accusations of sexual impropriety have been levelled against the Catholic priests for centuries.

     

     

    In recent times some have been proven to be justified.

     

     

    Honesty and transparency is what is required.

     

     

    A cover up will do more harm than the truth.

     

     

    TT

  12. 67Heaven ... I am Neil Lennon..!!.. Ibrox belongs to the creditors on

    ernie lynch

     

     

    15:52 on

     

    25 February, 2013

     

     

    Fully agree…. The Catholic Church made a’rod for it’s own back’ by concealing certain situations……..under the guise of ‘forgiving’ / ‘healing’ / ‘counselling’ ….instead of following the example of other Churches, social works etc of reporting these things to the Police immediately……… The accusations against the Cardinal will be duly investigated…….. Hopefully, the Catholic Church will come to realise that they were wrong in this policy, since paedophiles, sexual abusers will continue to join organisations where they have access to vulnerable people,…….these disgusting cretins need to be ‘weeded out’ of all institutions to minimise the harm to do to ‘innocents’ ………. What I find incredible is the intolerance the Catholic Church displays towards Gay people, who are born Gay…..two of my colleagues are Gay …..I have known them for 30 years and they are both genuinely nice people, like the majority of hetrosexual people…….

     

     

    The positive aspect of this is that the Police are now able to investigate what was kept silent for so long ( too fekin long …!!!!!!!!!!!!!!!!!!!) ……….. Just wish the poers at be could do more about ‘those’ sites which pollute society today………

  13. 67Heaven ... I am Neil Lennon..!!.. Ibrox belongs to the creditors on

    Sorry…..powers that be……. Raging at all this, I’m afraid

  14. I’m going to jump on the bandwagon.

     

     

    I too am respectful of Ntassoolla’s posts.

     

     

    Keep them coming Bhoy.

     

    TT

  15. Ntassoolla is one of a rare and diminishing breed on this site.

     

     

    An intelligent, interesting writer, who adds a lot to whatever topic is relevant.

     

     

    There used to be many like him on here, but unfortunately, many have left, perhaps due to the level of abuse by some of the comic singers who offer nothing but rhetoric and and sneering vitriol.

  16. From last blog

     

    HI

     

    I spend most of my time on CQN lurking and post occasionally.Over the past few weeks I have followed with great interest the debate on singing IRA songs at Parkhead and the recent decision to ban them in print on this site.So I though the blog might be interested in the personal story and opinions on the songs debate from a person who was a member of the Army who these songs are being sung about for 25 years.

     

    The first time I heard the letters IRA being spoken came from an LP record playing in our house in the mid 1960s,it was a Celtic long playing record.Every Celtic song ever recorded was in our house and many contained songs about the IRA so my introduction to Celtic and the IRA happened simultaneously.My first visit to Celtic Pk was in the late 60s,a memorable occasion and a story in its own right.I can’t remember what the songs of the day were but the experience left an indelible mark on me.I went over twice more after that,then the onset of the next phase of the war in Ireland erupted and while Celtic never left me,They took a back set and the IRA was to become the most influencing aspect of my life for more than 20yrs.In the early 1970s my older brother and sister were both members of the IRA and both went to prison, I soon followed in 1977.My other older brother never became involved in the Republican movement and he my Da RIP and my younger sister kept the Celtic flame lit in our house,travelling over as often as possible in spite of the constant harassment and arrests.

     

    I would make my first trip to Parkhead in more than 20 years in the mid-90s just after the ceasefires.I was approaching my 40s and couldn’t wait to wait to get there,it was a journey that would lead all the way to the highlight of my Celtic supporting life in Seville.The first thing that struck me on my return(apart from the obvious changes) was the IRA songs and especially the ones about the Hunger Strikers,I loved it! 10s of thousands of people were singing songs about the exploits of a popular fredoom fighting army which at that time I was a member of and about individuals who I can proudly say were my friends.I knew all the Hunger Strikers well,but I knew five of them particularly well,Joe McDonnell,Kieran Doherty,Ray McCreesh ,Francis Hughes and Martin Hurson.I shared a cell with big Doc and Joe foe a while.Sitting there listening to these songs had an emotional impact on me and I started crying,of course I’d heard them before this was off the scale,as I listened to the Names in the songs I thought of memories of them all and then on reflection later on I wondered what they would think of all this singing about them business, all different I thought due to Their diverse backgrounds,all in all, pretty chuffed I’d imagine.

     

    It would appear on here the majority would still like to hear IRA songs sung at Celtic Pk,I would too as you can imagine but the decision not to is the correct one.It impacts on Celtic negatively on two counts,firstly, punishment for rule breaking that the club will incur if IRA sons are sung.These rules have been imposed upon us with the sole purpose of discrediting Celtic and to try and spin our songs as the same disgusting bile that was heard at the Berwick game on Saturday.IRA songs are IMO,political and not sectarian but if they are going to impact on the club financially via fines,points deduction or in whatever way then it’s time to stop singing them.Lets do our singing on the buses on our way to the game,in the pubs and clubs just before the game and the same on the way back home, giving them a stick to beat us with just doesn’t make sense.

     

    Secondly,songs about the IRA offend a section of or supporters,when many of us who went to see Celtic all them years ago, we probably never seen a Celtic supporter from a different culture or background,nowadays there are supporters from all over the world at Parkhead.There are probably many,many Celtic supporters(English,Welsh and some Scots whose families have had military relatives killed or injured as a result of the war in Ireland,The war is over and we have a peace process ect and I don’t think thats it’s appropriate that they should have to listen to IRA songs at Celtic Pk

     

    However,I strongly disgree with Paul67s’ decision to delete and ban references about the IRA (and preIRA organisations) in song on CQN.I don’t know Pauls’ reason so I’ll wait to see if the reasons are explained before I comment,but what I will say is I have some wonderful stories of some of the hungerstrikers I could tell which,by the look of it,may be lost to this blog because of censorship.

     

     

    If a new blog gets posted could someone please repost, don’t know how to!

     

     

    Hail Hail

  17. Can’t think about Graham Speirs without getting a picture in my head of the snake from The Jungle Book movie….

     

     

    Trussssssssssst in me…

  18. 67Heaven ... I am Neil Lennon..!!.. Ibrox belongs to the creditors on

    tinytim

     

     

    16:55 on 25 February, 2013

     

     

    So correct ……..how disppointing for innocent / ordinary Catholics, who put their trust / hope / faith in the Church…….. I ‘lapsed’ a few years ago when the revalations started appearing ….. It was as though someone had shot me, to be honest……..why they concealed it all is truly beyond me……..they need to follow the example of all other institutions who report it immediately….

  19. Spanish referee Alberto Undiano Mallenco, he of “hold me close” fame, is to referee tomorrow´s el clasico in the Camp Nou.

     

     

    Barça assistant manager Jordi Roura has referred to the “permissiveness” Mallenco showed in the 2011 Spanish Cup Final and is hoping that it is not repeated. Hopefully UEFA will take note.

  20. McCoist wants a list of songs that are acceptable ….. according to precedent, sing whatever you like in Scottish competitions but ca’ canny when UEFA are in charge.

     

     

    Of course, he already knows that !

  21. BOBBY MURDOCH’S CURLED-UP WINKLEPICKERS @

     

     

    “He is definitely one of the good guys”

     

     

    ansomara – we’re all good guys on here Bobby – all good celtic bhoys and ghirls.

  22. bobby murdoch’s curled-up winklepickers

     

     

    13:26 on

     

    25 February, 2013

     

    ………….

     

    Any chance you can send the email to BT please, if you have his addy.

     

    Thanks amigo.

     

    V

  23. Ntassoolla

     

     

    Not a job anyone fancies?

     

     

    Celtic fan or otherwise, the ole stewards may be a dying breed and I can’t remember seeing one active in 404. There used to be one that would come up, after half time and throw

     

    unsold hot pies into the waiting arms of hungry Tims.

     

     

    ChangedDays CSC

  24. BigBones8867,

     

    Interesting to here your views on the songs debate at CP, I’m one for freedom of speech, but the points you make are valid ones. Perhaps the reasons for not singing those songs at CP are the same as Paul67s for not wanting them written out here?

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