Background for Nimmo Smith decision

821

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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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

Click Here for Comments >
Share.

About Author

821 Comments

  1. Celtic Mac

     

     

    16:38 on 25 February, 2013

     

     

    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.’

     

     

     

    The complainers said they went public to stop O’Brien taking part in the conclave, so I’m not sure what point you are trying to make.

     

     

    There isn’t a news outlet that wouldn’t have run with the story.

     

     

    The issue here is what took place, not who broke the story.

  2. Steinreignedsupreme on

    Celtic Mac 17:08 on 25 February, 2013

     

     

    “The Guardian Group did not have the story.”

     

     

    Do you expect a story like this not to be reported?

  3. FAVOURITE UNCLE on

    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.

     

     

    are you real pal.wee burnie,bloody sunday the birmingham 6 the guilford 4,jimmy saville,the belgrano, mai li massacre,feck sake anton i could go on all day.everybody in every organisation tries to hush things up.i know it’s wrong but that’s the truth.

  4. channelislandcelt on

    Afternoon CQN.

     

     

    Heading back to the sunny channel isles tomorrow.

     

    Been through the wringer this week ,not just with my Mums passing but other issues going on . These things are sent to try us ,but hopefully I will come out of all this a stronger person.

     

    Made Celtic Park yesterday and although Dundee put up a decent fist of things in the 1st half Celtic are so far ahead of the rest in Scotland I fear that if don’t find an exit route sharpish we could be dragged into the mire with them.

     

     

    My brother and myself spent a very enjoyable evening last night with some old friends in the Brazen Head . I promised I would give Joe Walker a mention on the blog ,so there you go Joe ,great to see you again mate :)

     

     

    I would once again like to thank all on CQN for their messages of condolence to my Mum ,I appreciate every single one.

     

    Bobby Murdochs Winklepickers…..just to let you know that I used your little message re; a little part of you leaves you when your mum goes in the eulogy I composed for my Mums Mass, cheers mate :)

     

    HH

  5. The sexual abuse at Penn State University is a classic case of keeping things quiet…human nature is to conceal,,, and only once its out in the open do we see changes,,

  6. I don’t think Cardinal O’Brien is being accused of child abuse but having inapprpriate relations with priests under his charge.As I understand the accusations relate to adults not children.

  7. ernie lynch

     

     

    “The complainers said they went public to stop O’Brien taking part in the conclave”

     

     

    The complainants did not go public. The story did, thanks to the Guardian Group. The Observer itself did not interview any of the complainants.

  8. Doc is Neil Lennon

     

    You could be right but there could be valid reasons to oppose the ban if they are the same.

     

    Hail Hail

  9. Steinreignedsupreme on

    PeterScarff 17:31 on 25 February, 2013

     

     

    “I don’t think Cardinal O’Brien is being accused of child abuse but having inapprpriate relations with priests under his charge.As I understand the accusations relate to adults not children.”

     

     

    Should he be having inapprpriate relations with anyone?

  10. gillian i scream on

    RE Cardinal O ‘Brien

     

    Is it just me that’s suspicious of the timing of this story,days after he mentions allowing marriage for the priesthood i.e. radical change for the church a story suddenly appears forcing his resignation.

     

    IMO Shut up from above

     

    Cynical CSC

  11. hen1rik

     

     

    17:37 on 25 February, 2013

     

     

    @StMiley via twitter.

     

     

    Rangerspedia: Wee Blue Book of appropriate songs 2007 – http://t.co/5yCbK5kxjw

     

     

    McCoist just proved he is a lying rat.

     

     

     

    A half decent journalist would have pointed that out to him.

     

     

     

    I am going to get the ol blood pressure up by giving SSB a listen.

     

     

    sadomasichistcfc

  12. Interesting that ‘lapsed’ Catholics should feel the need to be disappointed for ‘innocent/ordinary Catholics’

  13. Steinreignedsupreme on

    Hamiltontim 17:44 on 25 February, 2013

     

     

    “Interesting that ‘lapsed’ Catholics should feel the need to be disappointed for ‘innocent/ordinary Catholics’”

     

     

    If someone is accused of sexual abuse, religious devotion is hardly the point is it?

  14. Gutted about Cardinal O’Brien, met him a few times and thought he was a truly wonderful person. If the stories about him are correct it will not shake my faith , in fact it may strengthen it.

     

    IMO it shows that frailty of the human spirit can apply to the most spiritual of people.

     

     

    Bigbones..

     

     

    Many thanks for your post. I agree with a lot of what you say, however , as you say these are political songs not sectarian and political statements be they in word or song should never be suppressed.

     

    Don’t think we live in a dictatorship yet???

  15. Steinreignedsupreme

     

     

     

    17:53 on

     

     

    25 February, 2013

     

    Hamiltontim 17:44 on 25 February, 2013

     

    “Interesting that ‘lapsed’ Catholics should feel the need to be disappointed for ‘innocent/ordinary Catholics’”

     

     

    If someone is accused of sexual abuse, religious devotion is hardly the point is it?

     

     

    —————-

     

     

    Completely agree, however, I wasn’t aware that anyone had been accused of ‘sexual abuse’.

  16. For once I am in agreement with ernie lynch

     

     

    There is not a newspaper in the world that wouldn’t have run with this story. This story has been given to the newspaper by those who had the information.

     

     

    I disagree with the Cardinal over many issues but the timing seems highly suspicious.

     

     

    I am a bit perplexed that complainants wanted to stop him from taking part in the conclave but weren’t so concerned about him taking part in the selection of Benedict. Hmmmm. Also he only has one vote (so surely not that influential) or did they think he was one of the runners and riders.

     

     

    If he is guilty of said complaints then he has abused his position and is guilty of terrible hypocrisy. If he isn’t he has been done up like a kipper. Certainly his reputation has been tarnished.

  17. Swansea Assistant Manager Morten Weighorst on SSN,speaking in a Glasgow accent no less.Might be at Real Madrid soon,78% of their fans want Laudrup to replace Mourinho.

  18. Big bones.

     

     

    I agree with your reasons on why we should no longer sing songs about the IRA at Celtic matches.

     

     

    I have sung them over the years , and listen to them regularly.

     

    I still sing them about the house.

     

    They are part of my make-up.

     

     

    For the reasons that you have stated we need to stop singing them at matches.

     

     

    TT

  19. For those who want to talk about the IRA or post IRA song lyrics, why not set up RepublicanHistoryQuickNews and leave the rest of us to talk about Celtic?

  20. patmcgrathtakesapenalty on

    67 Heaven 16.56

     

     

    I have to underline what Favourite Uncle has written. Child abuse, no matter who perpetrates it is foul and I for one would have liked to have seen the Church sensitive to the possibilities that it was present in its midst and to have dealt with it openly at an earlier stage. However it is wrong to write that it could have followed the example of others since that example was not being set whether we are talking the Scout movement, the C. of E., schools or families. You were and still are more likely to be abused by a family member than by another. The culture of not so many years ago encouraged all, including family members, to deny that such things happened, to look away or excuse or write occurrences off as lapses that would not happen again. With the Nolan Report and the implementation of its findings, the Church took a lead and, while some may chose to ignore its directives, I can say from personal experience that the institutional Church has been vigorous to the point of excess in dealing with the least hint of impropriety in its work with children and young people.

  21. bigbones8867

     

     

    At the end of the day, here and at CP, someone else makes the rules, abide by them or the host may not be happy to see you come back.

     

    I enjoy both too much to risk that.

     

    Hail Hail.

  22. 67heaven at 16:56.

     

     

    I could agree with almost everything you said in the post but one thing needs clarification.

     

    Catholic Church tolerates, accepts gays. Catholic Church says it’s homosexual act that is a sin. That’s the difference.

  23. Hamiltontim

     

     

    Interesting that ‘lapsed’ Catholics should feel the need to be disappointed for ‘innocent/ordinary Catholics’

     

     

    I have friends who are devout Catholics, I’m not, are you saying that I should not care how they are feeling about this scandal?

  24. Steinreignedsupreme on

    Hamiltontim 17:44 on 25 February, 2013

     

     

    “Completely agree, however, I wasn’t aware that anyone had been accused of ‘sexual abuse’.”

     

     

    Inappropriate behaviour or sexual abuse – I suppose it depends on whether you are on the receiving end or not … either that or semantics.

     

     

    But we agree it’s serious stuff. Baring in mind the Catholic Church is one of the most powerful organisations in the world, I’m sure they will survive another scandal, if the allegations are true.

     

     

    Dealing with it publically gives them more chance of ensuring that’s the case.

  25. !!Bada Bing!!

     

     

    18:11 on 25 February, 2013

     

     

    I may be wrong but did he not work for the Ranjurs News?

  26. Yorkbhoy

     

     

    Not at all. My point was from my own perspective as a practising Catholic.

     

     

    Steinreignedsupreme

     

     

    With respect I’d suggest that until details, of any incident, are revealed, then there is a mountain of difference between ‘inappropriate behaviour’ and ‘sexual abuse’.

  27. Sally said “the songs are unacceptable in the modern day…” they were obviously fine in the bygone days of yore.

  28. Dontpatmadug-You could be right,most of these clowns were apprentice boys with Rankers News.HH

  29. Steinreignedsupreme on

    Hamiltontim 18:22 on 25 February, 2013

     

     

    “With respect I’d suggest that until details, of any incident, are revealed, then there is a mountain of difference between ‘inappropriate behaviour’ and ‘sexual abuse’.”

     

     

    We’ll agree to disagree.

     

    HH

  30. Will be amazed if we get through Shortbread or SSB without the singing Orcs somehow being equated to the Green Brigade.

     

    Whataboutery will win out….