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 All sub-trust monies had been withdrawn as “loans” except in the case of Mr Gold’s sub-trust.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

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  1. !!bada bing!!

     

     

    18:11 on

     

    25 February, 2013

     

    SSB hundit Ralston has written huns books before………..another surprise….

     

     

    No surprise to me, was great mates with his brother, as a boy. You could all him a professional Hun but was brought well and would openly admit to his hunnery.

     

     

    But still a Hun and wouldn’t trust him.

     

     

    His sister is another matter!!!!

  2. Paul 67

     

     

    Thank you Paul for hosting this blog and for being clear about it cost to you personally too, you are a credit to the Celtic Community..

     

     

    CQN is a treasure for me as a Celt abroad and I am glad that I stumbled in here one day a few years back..

     

     

    Keep on keepin’ on Paul..

  3. Big Bones,

     

    Compliments on a great post: your history was fascinating.

     

    I’ll come clean & declare my own attitude to the IRA, which is that the organisation of a century ago were true freedom fighters, like the Polish Home Army, but that that the one that emerged around 1970 was a terrorist group (certainly including many brave & even sincere but misguided people). I would hope that no-one will pop up to tell me that I’m not entitled to my opinion – I certainly won’t say so to anyone who disagrees with me – but I’ve seen so too much intolerance on this blog to be hopeful about that.

     

    I have no problem with anyone praising the IRA – even the Provos – but I sympathise with Paul’s wish to exclude the IRA from this blog & even the Board’s wish to do the same at Parkhead. It’s intersting to see that you agree.

  4. I thought I’d been through some merde, but I had my lung biopsy today. Sounds simple, eh?

     

    Absolutely horrendous.

     

    At least that’s one step taken on the way to wellbeing.

     

    Onwards and upwards!

     

    HH!

     

    p.s.

     

    them’s no deid yet?

  5. P67

     

     

    Useful recap with the imminent result almost upon us.

     

     

    It made me remember a twitter discussion I had with TopLaw20 -sammi’s agent – some 12 months ago….I recall he hinted that he has discussed options with Celtic if they are found guilty of football law breaking……

     

     

    Even if the beaks try to sweep under the carpet, I believe we will then lift the carpet and blow the dirt everywhere…. Long way to go on this methinks……

     

    Bloody BA and cancelled flights

     

    Hhplc

  6. miki67

     

    19:58 on

     

    25 February, 2013

     

     

    Keep fighting the fight Miki67, rooting for you here mate

  7. Thanks to Big bones for his thoughts on the songs debate. I just dont think some supporters are getting it freedom of speech doesn’t apply if that speech is offensive. I am offended by these songs primarily because they tarnish my clubs name.Let the people sing is another popular cry, well in your own company ie when no one is offended great go for it but not in Celtics name. I hope the posters who want these songs to continue have not criticised Sevcos offensive songs on saturday as they are hypocrites in my eyes.

  8. Tim Malone Will Tell

     

    16:20 on

     

    25 February, 2013

     

    Auldheid 16:13

     

     

    Total sense as usual – how to make it happen?

     

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

     

     

    I’d get out the message of how interdependent on each other the support and the Board are for having a team on the park to watch.

     

     

    I’d then make it a part of the Board’s mission statement that their job was to work with supporters to find ways that allow all supporters to provide support in ways that best suit their circumstances within civil and football rules in a changing world.

     

     

    Where those rules are outdated, Celtic work to change them.

     

     

     

    Establish structures/mechanisms that involve the support for making the mission happen.

  9. The Nazis called the French Resistance in WW2 ‘terrorists’.

     

     

    My view of the conflict is that it was inevitable. Many wrong things were done by the 3 sides in the war – Provos, Brits and loyalists. However my father’s generation couldn’t have dreamt of Catholic mayors in Belfast and republicans at the heart of government.

     

     

    Still, I look on it all as a very sad time and singing songs about it at Celtic games seems to me to be making light of it all even if that’s not the intention.

     

     

    There were over 3500 killed, thousands more injured, traumatised, left without a close family member or a good friend. Plenty more as in Peter Taylor’s book ‘Loyalists’ like the tortured soul who took his own kife after gunning down a Catholic friend 20 years earlier.

  10. 16 roads – Neil Lennon walks on water.

     

    18:46 on

     

    25 February, 2013

     

    Jonny the Tim

     

     

    18:40 on 25 February, 2013

     

     

     

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

     

    ————————————————————————–

     

    Well they better get a move on

     

    ————————————————————————–

     

    Black Pope

     

     

    The American media is spouting the usual “Obama moment” clichés about the up and coming election and are excited by the fact that the Church might follow America’s forward-thinking and elect a black pope. The only problem is . . . the Church has already had a black pope. Pope St. Miltiades reigned from 311–314. He was the reigning Pope when the emperor Constantine gave the Lateran palace to the Church. This palace remains to this day the home of the reigning pope.

     

     

    In addition to a black pope, the Church has also had seven popes from the Middle East. Sorry American media: the Church had its Obama moment 1,700 years before you.

  11. TinyTim, thank you. Typing from behind the couch is easy, if a little crowded.

     

     

    starry plough, I sure will, thanks.

     

     

    miki67, a difficult experience, I’m sure. Take care.

     

     

    hailhailplc, I don’t expect anything to be covered up.

  12. Re Cardinal O’Brien

     

     

    Anyone who describes themselves as a lapsed Catholic shouldn’t be commenting on the Church. It belongs to those of us who never turned our backs on the faith.

  13. SOAL

     

     

    Varies daily. Had a nice chat with WG on Saturday.

     

     

    But as you know it’s not about me.

     

     

    Thanks for your thoughts.

  14. Sid.

     

     

    I wouldn’t equate singing songs about the hunger strikers as being on a par with chants about paedophilia and the Pope.

  15. tommytwiststommyturns on

    An Dun – just logged on and haven’t read back.

     

    I’ve only ever heard anti-Catholic bigots use the term “lapsed Catholic”….as in, “there’s nothing worse than a lapsed Catholic”.

     

     

    Lucky you, that you have such a strong faith.

     

     

    T4

  16. Paul

     

    well worded post,

     

    your position is clear on the subject, at the risk of offending anyone, having read that post we should now all be as clear, time to move on.

     

     

    Hail Hail

  17. Miki67

     

     

    I heard :O( they ‘lung biopsy’s’ are a dawdle no a days.

     

    Best of luck mhate.

     

     

    KNOWALLKNOWSFECKALL C.S.C

  18. 16 roads - Neil Lennon walks on water. on

    voguepunter

     

     

    20:04 on 25 February, 2013

     

     

    Very interesting.Thanks for confirming that i wasn’t making that particular theory up.

     

     

    So it is a lot of nonsense,as such an event has already taken place!

     

     

    Just as i thought myself.

  19. patmcgrathtakesapenalty on

    Auldheid 19.10

     

     

    I appreciate what you are saying, but to add balance, it should be stated that some would criticise the Church today for over-emphasising Christ’s humanity and not stressing his divinity; for advertising God’s forgiveness and not talking about guilt and damnation (I have never heard a “hell fire sermon”); for urging people to act to right the injustices in this world, not to think about securing a place in heaven through narrow personal piety.

  20. An Dun

     

     

    20:05 on 25 February, 2013

     

    ______________________

     

     

    As a ‘lapsed Catholic’ & a former class- mate of Keith O’Brien, I can only apologise for being so insensitive as to have a sympathetic opinion on the hurt of a fellow human being.

     

     

    I did not realise that only practising Catholics were allowed to comment on his suffering.

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