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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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. You really have to laugh at the boys on Follow Follow…. They don’t want to be a Top 5 team in Europe.. How deluded can people be?

     

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    I would love Rangers to win the european cup but like other top clubs eg Barca Man Utd their fans arent happy with the last 16…they expect a final at least.

     

     

    The expectation would be so high if we were a top 5 club that the group stages of the Champions League would not be exciting as it has been in recent season. Do you get my point on this?

     

     

    I would much rather stay in the middle and make the odd final appearance. The best example of my point could be Porto. Won it under Jose Mourinho but they dont expect to win it every year.

     

     

    The whole affect for us would change if we were to be one of the best teams around. Would be amazing to see it but after a while the expectation feeling would cave in.

     

    ————————————————————————————————————————-

     

     

    What world do these guys live in?

  2. 16 roads - Neil Lennon walks on water. on

    iPaddy McCourt

     

     

    18:04 on 25 February, 2013

     

     

    The club should consider it both an honour and a privilege to be associated with one of the most popular revolutionary movements in recent history.

     

     

    Internationally.

  3. All this turmoil within the Catholic Church. Didn’t Nostradamus predict the fall of the Church round about now? Interesting to see how it’ll turn out!

     

     

    Tin hat on!

  4. 16 roads - Neil Lennon walks on water. on

    Jonny the Tim

     

     

    18:40 on 25 February, 2013

     

     

    Not so sure about that charlatan,it was probably the LSD talking there.

     

     

    I did read somewhere that the appointment of a black pope will mean the end of the world?

  5. Steinreignedsupreme on

    I’m looking forward to Sevco’s £1m Crossbar Challenge – I’ve never seen anyone hit the bar with a medicine ball before…

  6. My boss is Peter Principle on

    THE EXILED TIM

     

     

     

    18:35 on 25 February, 2013

     

     

     

    Is there a problem with the blog?

     

     

    Or would it be my computer???

     

     

     

    No it’s definitely the blog, I thought my computer was acting strange too but no, some people actually think Anal Stool is OK :-)

  7. 16 roads - Neil Lennon walks on water. on

    Broken windows and empty hallways

     

    A pale dead moon in the sky streaked with grey

     

    Human kindness is overflowing

     

    And I think it’s going to rain today

     

     

    Scarecrows dressed in the latest styles

     

    With frozen smiles to chase love away

     

    Human kindness is overflowing

     

    And I think it’s going to rain today

     

     

    Lonely, lonely

     

    Tin can at my feet

     

    Think I’ll kick it down the street

     

    That’s the way to treat a friend

     

     

    Bright before me the signs implore me

     

    To help the needy and show them the way

     

    Human kindness is overflowing

     

    And I think it’s going to rain today

  8. 16 roads – Neil Lennon walks on water.

     

     

    18:46 on 25 February, 2013

     

     

    Jonny the Tim

     

     

    18:40 on 25 February, 2013

     

     

    Not so sure about that charlatan,it was probably the LSD talking there.

     

     

    I did read somewhere that the appointment of a black pope will mean the end of the world?

     

     

    ==============================

     

     

    No, you just watched Django Unchained once too often.

  9. Steinreignedsupreme on

    16 roads – Neil Lennon walks on water. 18:46 on 25 February, 2013

     

     

    “I did read somewhere that the appointment of a black pope will mean the end of the world?”

     

     

    I’m sure it will for some people.

  10. BFDJ gives his considered views on youth development

     

     

     

    “shorten the pitches, shorten the players”

     

     

    No one followed up asking how he intended to do this

  11. My boss is Peter Principle

     

     

    I was hoping it was the blog, cheers.

     

     

    There is worse out there, last saloon ain’t the worst by a long way, glass houses n awe that >]

  12. Personally speaking: what differentiates the Catholic Church from other organisations is that it set itself up as God’s representative on Earth and assumed the identity of God’s ambassador, Christ with whom the Churches ruler on Earth was equated.

     

     

    Fair enough, but it then focussed so much on Christ’s divinity it forgot his humanity and turned him into a benchmark against which mere human’s were always bound to fail. Fertile ground for guilt to flourish.

     

     

    In doing so, in denying our humanity in all its shapes and forms, they have set themselves up for a fall from grace, a fall that they tried hard to avoid through concealment of child abuse.

     

     

    Anyone who has had to deal with a person who was abused as child will know the scar it leaves and that remains long after the abuse. It is spiritual theft and the last thing expected of men to whom many turn to for spiritual support. It is a gross betrayal against the benchmark the Church has set for itself.

     

     

    If what emerges from all this is a better and less judgemental understanding of the full human condition across society and within the church then the pain will have been worth it.

     

     

    It is life reminding us of its true nature, so that we can better accept it and live it.

  13. 16 roads - Neil Lennon walks on water. on

    That place known as Scotland,with it’s treacherous history will be the first to go in my humble opinion.

     

     

    Home of the mother lodge and the bread-bin of the most evil of entities – Freemasonry.

     

     

    Read Macbeth by William Shakespeare.

  14. Mort

     

    16:23 on

     

    25 February, 2013

     

    Auldheid

     

     

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

     

    ===============================

     

    Nope it is done under UEFA rules

     

     

    http://www.uefa.com/newsfiles/88494.pdf

     

     

     

    although blackout times are voluntary

     

     

    http://www.uefa.com/uefa/events/tv/news/newsid=19817.html

     

     

    It needs to be revisited now that pubs can show games from other countries during banned hours and I suspect Celtic games by foreign stations. The genie has left the bottle and we need to get three wishes rather than re bottle it.

  15. Auldheid

     

     

    Are you currently in the Benalmedena area?

     

     

    I recall the woman who became my wife dragging me to a bar in Benalmedena in the early 80s owned by a guy who was a great Flamenco dancer. Miguel was his name iirc

     

     

    Quite light on his feet allegedly:o)

  16. Vmhan

     

    19:19 on

     

    25 February, 2013

     

     

     

    Cheers. I see there is a vacancy at the Vatican :):)

  17. ElDiegoBhoy

     

    19:27 on

     

    25 February, 2013

     

     

     

    I am and know his cousin San. Having one now actually.

  18. So Rangers fans are just naughty boys for singing their bigot repertoire and one of the worst instances of sectarian chanting is merely a teething problem, just a footnote in the history of this newco.

     

     

    Not a word from the SFA or the SFL on this national shame broadcast to the world.

     

     

    This was no wee chant into the darkrooms of the parochial media were it could be hushed into silence with a nod and a wink

     

     

    Nope, this shouted to the world the new Rangers fans are every bit as bad as their old versions and they don’t care either.

     

     

    Charles Green has not made comment and considering how damaging this would be to his global media ambitions his silence is incredible.

     

     

    Incredible when you also consider he had plenty to say previously about other bigots in Scotland.

     

     

    Maybe when the bigots are closer to home you tend to gag on occasion.

     

     

    I expect the newco CE is hunkered down in the bunker with the SFA and the SFL fingers in their ears waiting for the sirens to stop.

  19. fergus slayed the blues on

    SRS

     

    Spare a thought for fat sally he has to hit the crossbar from the halfway line 10 times out of 10 to get his warchest

     

    hail hail

  20. With regards to Paul’s article, I have read the accountants (minority vote) comments from the FTTT report on a number of occasions and on this basis alone, I have no idea how anyone expects any other outcome than for the Old Rangers to be regarded as guilty as sin. (However, I’ll get to this matter in a moment).

     

     

    I have also, like most of us probably have, read various examples of how the ‘side contracts’ were in fact contractual and shown examples of how none of the letters even mention the word ‘loan’. I have also read the various footballing ‘rules’ in relation to the recording of player salaries etc and how all payments should have been lodged with the SFA.

     

     

    I have also listened to guys like Billy Dodds hang himself live on air in relation to whole EBT farce.

     

     

    So on the face of it, taking into consideration all of the available commentary and the fact that Green etc have never once suggested that the rules were not broken (i think we all know he would have been shouting it from the roof tops if there was even the slightest possibility of debate on the matter) I really can only see the verdict as being ‘Guilty’.

     

     

    However, going back to my first point in relation to why I cant understand how anyone can expect anything other than a guilty verdict, there is a massive underlying problem with this assumption:

     

     

    1. As stated by Greens lawyers, the SPL Commission has no jurisdiction over Newco because, as they stated, Rangers Football Club Plc ceased to be a club.

     

     

    2. No one I know seems to know anyone or has heard of anyone who has actually seen the finer details of the 5 way agreement. (Does the wording intentionally allow for Green to escape punishment, even although we are led to believe it doesn’t)

     

     

    3. The verdict is subject to an SFA appeal (who dont have to apply any punishment to Newco even if the verdict is Guilty, as far as I am aware)

     

     

    4. The scale of the crime is so devastating that expulsion from Scottish football is the only punishment that fits the crime. Not only did they cheat for over a decade, they also created a false economy where other clubs including Celtic were spending above their means to try and compete and to add insult to injury, we were laughed at for years by the Press etc as having the ‘Biscuit Tin’ mentality. Sadly, due to the product that our Club were able to offer on the park in comparison to the cheats, our own support were even taken in by this false claim.

     

     

    Taking all of this into consideration, I find it very hard to believe that a punishment that fits the crime will be recommended and that it will also be served on an entity that doesnt actually have anything to do with the previous one (even if they shout in public that they are the same club, privately they know better than that).

     

     

    I just hope the old sayin ‘Ye have little faith’ comes back to bite me on this one :)

  21. auldheid @19.10,

     

     

    An excellent view on the strengths and weakness’ of the Church.

     

     

    It’s arrogance in placing itself above the teachings of it’s founder is unforgivable, for humans anyway.

     

     

    For my own part, when the lid was removed on the abuse, my only comment to my children was that the Church has destroyed their religion, but don’t let them destroy their Faith.

  22. bigbones8867, I didn’t make a decision to ban or delete references to the IRA, which has been freely discussed here, on and off, for years. Several years back we had one user persistently attempt to glorify them here by carpet-pasting songs. I took the decision that I didn’t want the CQN platform to be used like this and deleted the comments as they appeared. A couple of years ago I did exactly the same to an SNP supporter who came here only to share his political views. While anyone can express their views, no political organisation is glorified here. That place is reserved for Celtic.

     

     

    On a more ‘let’s actually hear from you’ point…. I have been described (inaccurately and actionably) as an IRA supporter on Rangers sites, with my address and contact details printed. These things cannot be taken lightly, however, I always encourage people to have the courage of their convictions.

     

     

    With that in mind, anyone who wants to associate my personal details (by suggesting I open CQN as a platform for IRA songs) with their support of the IRA, are instead invited to leave their own name, address and phone number here, with a note of their support. If the support is sincere and important enough, I am sure no one will hesitate.

     

     

    I hope this gives you an insight into some of the decisions taken in running the site. I am out there, with all my contact details, and without a scarf over my face. You explained your point clearly and well, but you will appreciate I don’t waist a moment on others, who blow hard from behind the couch, but never, ever, man-up.

  23. Paul67 19.37

     

     

    Possibly your best post ever.

     

     

    Although comparing the intellect of a poster to John Brown runs it pretty close.

     

     

    (:-)

     

    TT

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