Directors and shareholders in limited companies cannot be pursued by creditors under normal circumstances but special provisions exist for ordinary creditors and the tax authorities to pursue officers in a company if their behaviour transgresses acceptable standards.
The Social Security Administration Act 1992 allows HMRC to issue Personal Liability Notices to officers in a company for the recovery of company tax if they are guilty of fraud or “more serious levels of neglect”.
HMRC say:
Generally HMRC may consider a case to involve more serious neglect where it can be established that against a background of persistent failure to pay the contributions due the company was making significant and/or regular payments:
to other creditors
or
to connected persons or companies
or
in the form of director’s salaries
A case may also be judged to involve more serious neglect where ‘culpable officers’ have been associated with previous liquidated companies or other companies that have demonstrated a failure to comply with the statutory requirements of the Income Tax PAYE and NIC legislations.
While I am sure Craig Whyte has acted with the utmost probity Duff and Phelps early comments that Rangers used tax as cash to operate the company with will concern many.
Rangers accumulated £15m in tax debt during Whyte’s tenure. In addition to his outstanding guarantees to Ticketus the Rangers owner will be alert that the administrators report could cast his actions in a poor light with respect to some of the above scenarios.
The £15m HMRC are demanding for this season is not cash Whyte received, Rangers used that money to fund a domestic and European football campaign. Rangers owe that money and Craig Whyte is unlikely to forgo his security (Ibrox stadium) without his potential tax and Ticketus positions being covered.
Any attempts to resolve the matters surrounding Rangers which does not provide funds for this obstacle is doomed to failure.
Only a few hours left to bid on the charity auction for the Neil Lennon painting.
Buy a hard copy of CQN Magazine, issue 7, by clicking on the button below. You can read online here.
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On a separate, but very pertinent, subject; I’m a wee bit more gobby than usual, or maybe not… its not for me to say.
Anyway, I’d like to announce the unveiling of the Chez Quinn 2009 Elderberry Wine.
I made it, and I forgot about it, and I rediscovered it tonight. In the demi-john, half-dressed and mad as hell. I looked at her, she looked at me, and the passion took over.
If I say so myself, absolutely stunning – Angelina in a glass, and I don’t need to cuddle her afterwards.
HT,
never expected anything else
Blogs slow tonight,
so I’m goin to regale you with the merits of Angelina’s sister, and then I’m goin to bed with her.
Home brew is a much maligned product. But I encourage – nay!, implore you – give it a go, the surprise on your brothers face when he realises he can’t wander more than 5 yards from the bog the next day is priceless. You have to throw budgies in.
Angelina’s sister is the fabled Elderflower – not Elderberry – wine. Drink it young, mibbe 6 months after starting. Its a white wine, a lady with a punch. This is all free, apart from the sugar. Many’s a good night I’ve had in the oothoose.
Work in the morning. night all
HH
Kinda with James Forrest on this, we must continue to shine the light into the murky recesses of Scottish football. No hidden deals, show the world. Oor Neil
Tomorrow? I dont know. Cancers can linger for ages.
Fred.
Just watched it twice.
Never stop posting it.
Time to take the SFA to the f******* cleaners.
Fred C. Dobbs on 20 April, 2012 at 01:11 said:
ok Howz this grab you?
When the bogey men are liquidated and the fantastic Tim hero Craig Whyte is
left holding Ibrox for the nearest buyer up steps our awe inspiring Irish
Celtic supporting supremo aficionado par excellence the donut to buy it?
Eh? Huh?
Whaddye think?
Then…….get this…….he offers it to Newco for a small fee…eh ..what do you think so far?
Then the week before the deal he sells 50k tickets at £1000 a pop to awe us
paranoid delusional Tims…eh…and ….yup you’ve guessed it and dynamite the dump!!!!
So instead of us Celtic supporters always having to continue to shine the light into the murky recesses of Scottish football Celtic do it for the benefit of all us long suffering supporters.
Eh? Huh? Whaddye think?
Vindictive? Yes Certainly. But come one its Hollywood!
all right all right ! I hear ye! £500 for the away supporters
Cannae sleep, rabbits runnin through my head
Need a shotgun
Jimmy
Yer bogus wine dusnae work.
Rasc,
reluctantly agree
all wines have their price… entropy
Jimmy
And you are still not asleep.
I hate that.
Cqncsc.com
Guys! Sounds like wine is contributing to the heat death of the universe or hun death of the perverse…whichever comes first.
All this scientific talk of liquidation and waiting for the man begs the question..what is the speed of dark?
heh white boy you chasin my women around
http://www.youtube.com/watch?v=MOmZimH00oo
laters!
Margaret,
The speed of dark is exactly 38 seconds. From experience, after drinking 2.5 bottles of 2007 Montepulcianno D’Abruzzo and falling out of bed, that is how long it takes to get up off the floor, find your bearings, make your way across the bedroom floor, navigate through French doors and find the loo without doing damage to any limb or appendage.
Just wanted to add my thoughts on Levon Helm’s passing. A Master until the end. Seen a lot of bands, but seeing him and his daughter sing ‘The Long Black Veil’ was special.
RIP Levon……
NEIL LENNON, the Celtic manager, has received a two-game touchline ban for comments made following his side’s Scottish Communities League Cup final defeat to Kilmarnock last month
Custom byline text: Graeme Macpherson The Herald.
Lennon was critical of Willie Collum’s decision not to award Celtic a late penalty when Anthony Stokes collided with Michael Nelson, branding the decision “criminal”.
At Hampden yesterday, a three-man tribunal found Lennon guilty of breaching rule 68 of the Scottish Football Association’s judicial panel protocol relating to “making comments in an interview which criticise the performance of a match official in such a way as to indicate bias or incompetence”.
Lennon also faced a second charge yesterday for an incident at half-time in the recent Old Firm match at Ibrox when the Northern Irishman was sent off by Calum Murray in the tunnel and had to watch the second half on television.
Murray and Iain Brines, the fourth official at that match, Johan Mjallby, the Celtic assistant manager, and first-team coach Alan Thompson all gave evidence yesterday and it was decided that being denied access to the dug-out for the second half of the game was sufficient punishment. “The Tribunal imposed no further sanction on the basis that the half-game served outwith the technical area was sufficient,” read a statement on the SFA’s website.
There is no right of appeal, meaning Lennon will be in the stand for Sunday’s match away to Motherwell at Fir Park, as well as the final Old Firm game of the season, at Celtic Park the following Sunday.
Lennon could face fresh charges following his side’s recent William Hill Scottish Cup semi-final defeat by Hearts when he ran on to the field to confront referee Euan Norris, angered by the decision to award Hearts a last-minute penalty.
Lennon did not speak to the media after the match but Thompson confirmed that the Northern Irishman had been to the referee’s room. Lennon later commented on events via his Twitter account, stating he felt that some decisions against team had been “personal”.
Lennon was also written to by Vincent Lunny, the SFA’s compliance officer, demanding an explanation for comments made about referees ahead of his team’s league match against St Johnstone earlier this month. That case is scheduled to be dealt with at a future date although there are suggestions the matter may be dropped.
A spokesperson for Celtic added: “We can confirm that we are satisfied with the fairness and spirit of the hearing today and that no appeal will be made against the findings or sanctions.”
So “there are suggestions the matter may be dropped.”… we’ll see.
Re: the incident in the tunnel at Ibrox, at the time I’d swear it was reported in the paper that members of the Rangers staff also witnessed the incident and that they would be called to give testimony.
That takes me back to the 2 – 2 Scottish Cup game (The Broonie) when again Neil Lennon was accused of ‘fracasing’ up the tunnel and it was witnessed by Rangers staff and players and they would give testimony….
Not only do Rangers not pay the tax man, or pay their bills, they don’t pay heed nor attention. Either that or they didn’t have the bus fare to Hampden to pay testimony.
Or maybe – just maybe mind you – these incidents just never happened and it was just yet one more insidious ploy in an never ending catalogue by the MSM reporting hearsay; hearsay which just happened to project the manager of the 2012 Scottish Champion’s manager into a bad light.
.
To Tweet or Not to Tweet that is the Question..
Courtesy The Telegraph..
.
Errm..
Courtesy The Telegraph..
Joe Ledley shows Celtic manager Neil Lennon the right way to make point on Twitter
I tweet, therefore I’m damned. Now, there’s a thought that would have saved a growing number of football figures from a good deal of bother, Neil Lennon being the latest among them after his contributions to the social networking site about Celtic’s defeat by Hearts in Sunday’s semi-final of the William Hill Scottish Cup
The estimable and erudite Henry Winter wrote a paean to Twitter in these pages earlier this week. And well might he have done, given that he is already a master of this fragmentary universe with – when I last looked – no fewer than 284,449 followers hanging on his refulgent 140-character effusions.
How Henry finds the time to respond to his flock of upwards of quarter of a million I do not know but his thoughts in The Daily Telegraph on how Twitter has transformed football debate were instructive, at least to this colleague. However, it was an almost incidental detail in Henry’s account that was the most illuminating.
He mentioned that even before Martin Atkinson put an end to the intended minute’s silence for the victims of the Hillsborough Disaster after only 25 seconds at Wembley on Sunday “Liverpool fans knew what their Chelsea counterparts had done”.
From which one can infer that those who were determined to tweet condemnation of the boorish claque of Chelsea fans before Atkinson’s whistle brought the ritual to a premature finish were, in their own way, as heedless of the communal meaning of the silence as the desecrators. However, that’s the key to the success and perils of social networking – immediate access to a mass audience propels many users to proclaim the first thought that comes into their heads.
Or, in the case of Lennon (115,642 followers), the first thought that emerged from someone else’s fevered imagination – when he retweeted the online philosopher who had declared that Celtic should “get out of this league that is run by crooked SFA officials”.
Never mind that the game concerned was nothing to do with any league, or that last year the Scottish Football Association was forced to undertake a root and branch reform of procedures, prompted by Celtic and executed with the forensic skills of the late Paul McBride QC. The fan on Twitter wanted to vent spleen, in the fashion of tens of thousands in pubs after a contentious match.
Fair enough. Social networking – or, anti-social networking, as it might be called, given the sheer quantity of vicious abuse that is encouraged by anonymity – is as much about antagonism as illumination.
And it could be that, had Lennon presented himself at the post-match conference, he would have told the media that he thought referees were calling decisions wrongly to spite him and that the whole hierarchy of Scottish football is rotten to the core.
I wouldn’t bet a Confederate three-dollar bill on the likelihood, though. Seeing your audience in person, fully aware that they will respond with awkward questions like: “Where exactly is your proof, guv’nor?” has a sobering effect.
This week, as it happens, a former Scottish Premier League manager told me of a game against Rangers which his team lost when a late – and debatable – penalty kick was awarded to the Ibrox side. He recalled that, when he had gone into the post-match press conference 20 minutes after full-time, he was still so incensed that when he opened his mouth no words would come.
At which point he wisely turned on his heel and walked out. Had that manager gone straight on to Twitter or Facebook he might very well have denounced the referee as the spawn of Satan but, in the event, he gained pause for reflection.
When he next met the media he made a couple of trenchant observations off the record and went on to preview his team’s next fixture without having forced the SFA into a position where they were bound to bring a disrepute charge against him.
And for those whose response to that story is: “Well, times have changed”, the truth is that they haven’t – at least, not as much as you’d think.
Take Joe Ledley’s online response to Sunday’s proceedings at Hampden. He posted a photograph of Ian Black’s straight leg challenge on him and a picture of the consequent bruising to his leg.
Now flash back to April 10, 1974. That night, in a European Cup tie at Celtic Park, Atlético Madrid produced arguably the most brutal and shameful performance in the history of the tournament.
They specifically targeted Jimmy Johnstone and as each Atlético player was cautioned by the spectacularly indulgent referee another was deputed to kick or punch the wee man to the ground. Next day, an infuriated Jock Stein phoned the football correspondents and asked them to come to Parkhead, where he paraded Johnstone, whose bare legs were a mass of wounds and bruises.
Would Stein have used Twitter or Facebook to put that message across? Damn right he would have, although he would almost certainly have got someone else to do it for him.
But it is beyond conjecture that Stein would not have got involved in shout-outs and RTs (retweets) as his latest successor does, far less start arguing online with the Celtic fan who wrote: “Is it the refs (sic) fault that our players hide in big games? Their fault that you’ve blown 5/7 trophies in two years?”
Big Jock had a put-down line that he employed when he thought an interrogator had crossed the line. “Ach, we’re here to talk sense,” he would say.
If that principle was applied to social networking sites, would there not be one instant effect? Half of them would shut down immediately.
Summa
You are beautiful within
You are beautiful without
There’s no reason for your mind to be consumed with doubt
There are times we will remember
There are nights we won’t forget
We’re behind you every moment….Don’t ever feel regret.
Standing shoulder to shoulder with Neil Lennon.
.
Mulgrew delighted at nomination
Charlie Mulgrew says he is delighted to be one of the four players shortlisted for the PFA Scotland Player of the Year award.
“It’s great to be nominated by your fellow pros and it would be huge if it became anything more than that” – Charlie Mulgrew
Team-mate Emilio Izaguirre won the accolade last year and this time around Mulgrew is joined by Dundee United’s Jon Daly, Kilmarnock’s Dean Shiels and Steven Davis of Rangers.
“It would be massive to win this,” Mulgrew admitted to SkySports. “It’s great to be nominated by your fellow pros and it would be huge if it became anything more than that.
“A lot of the credit has to go to the management at Celtic, as well as my team-mates, without them I wouldn’t be nominated,” he added. “I’ve played in a number of different positions as well which has developed me as a player and I hope to do even better next year. Without a doubt this has been my best season yet.”
Meanwhile, Celtic winger James Forrest has made the last four candidates for the young player category, alongside St Mirren’s Kenny McLean and Dundee United pair Johnny Russell and Gary Mackay-Steven.
Summa
Morning Celts and it’s a mixture of sun and rain in the city of Doire today, enjoy it as rain is forecast for the next 6 days.
Alternative weather reportCSC
Oh and happy Friday.
V
Congrats to Chris1888 on his new addition to the family, wee baby Ella, parents are over the moon by all accounts as are the grandparents TnT.
Welcome baby Ella.
A happy Fiday to all.
V
JimmyQuinnsBits on 20 April, 2012 at 01:10 said:
Blogs slow tonight,
so I’m goin to regale you with the merits of Angelina’s sister, and then I’m goin to bed with her.
Home brew is a much maligned product. But I encourage – nay!, implore you – give it a go, the surprise on your brothers face when he realises he can’t wander more than 5 yards from the bog the next day is priceless. You have to throw budgies in.
——————————
I know I’ll probably regret asking but “you have to throw budgies in” ?????
001 Bhoy, Ryan has had a good few days in Melbourne I think he’s looking forward to meeting up.
V
.
PS..Steven Davis..for POTY.. Is this a Wind Up.. He Captained his Team to Nothing.. Since they Got into Trouble he Has Hid.. Never Kicked a Ball..
Most Rangers Fans would Agree with This..
How Can Players like Fraser Foster.. Sammi.. And Joe Ledley feel About this.. Jeezo Skoosh has had a Better Season than Him.. And Skoosh has Missed a Quarter of the Season through Injury..
He Also is Probably being Paid with Other Players Tax.. Ridiculous..
Summa.
.
VHman..
Kool I will Text Him Laters.. A Few of The Bhoys are away this Weekend.. So it Might be Mostly Sheila’s (His Age ..Ha..)..
Yea Looking forward to Meeting Him..
Got Booked Finally last Night.. Off to See Estadio Nacional late Monday Night..
Then The Green Brigade..Wooopee Dooo..;0)
Summa
.
From CelticFCNet
We have just five games left before the curtain falls on a dramatic Scottish Premier League campaign that saw Neil Lennon’s Bhoys deliver the club’s first title in four years. And if you subscribe now to Celtic TV, you’ll get live coverage of all five remaining games.
There is plenty to look forward to in the closing run of competitive matches, as Celtic take on the rest of the SPL’s top six sides, starting this Sunday (April 22) against Motherwell at Fir Park.
At the end of the month, Sunday, April 29, we have the final derby game of the campaign – with the newly-crowned champions facing our closest challengers, here at Paradise.
We then have the closing run of three league games in May, against St Johnstone, Dundee United and Hearts.
While the players and management team are on a mission to better last term’s haul of 92 league points, there is plenty going on, off the park, on matchdays as well.
The May 3 meeting with St Johnstone has already been dubbed ‘Thai Tim Thursday’, with the children of the Good Child Foundation making their eagerly-anticipated appearance at Paradise. The youngsters will be singing for the Celtic supporters at the match and, at half-time, the three-in-a-row winning Under-19s will be presented with the Youth League trophy and their championship medals.
And, our final home game against Hearts on Sunday, May 13, is the moment we have all been waiting for – when Neil Lennon and his players step up to lift the league trophy aloft.
If you subscribe to Celtic TV, the club’s official online channel, you will also be able to watch our daily news show, the Huddle Online – which is packed with behind-the-scenes footage, exclusive interviews and classic matches and features from the Celtic archives.
You can also get coverage of Under-19 and Development Squad matches and the pre and post-match media conferences at Celtic Park and Lennoxtown.
Summa
Lenny
Aye! It’s like Tommy Cooper at the Council of Nicea.
TimsinOhio ( formerly TimsinYYZ ) on 20 April, 2012 at 02:59 said:
Anywhere near Westerville? Before Toronto like?
Summa of Sammi…. on 20 April, 2012 at 04:10 said:
Has that been awe nawed or is it awe naw annonied?
.
Mags..
Re; Article @ 4:10am Not been Altered.. if I Ever Change Anything l would Highlight it..Pablophanque taught me that..
Summa
Good morning friends and a Big Happy Friday from a dry bright but cold-ish East Kilbride.
Jobo
Good morning fellow Celts from fresh blue skies over Ealing. Still colder than earlier in month.
So they canny get their story right. Unless our board are sitting on an almighty pile of dry powder… Waiting for the right moment. They must speak up after appeal process is exhausted.
The ref/sfa group is killing fitba I’m this country
Disgrace that they are
HH
M
Another warm day in the outback, hun free as usual.
Sad to hear the vermin are still alive.
Goodluck to derry tonight .. Ah miss the Aul Brandywell. Red army !
When do we hear if lennys getting punished for the hearts game ?
High, grey clouds marbled with blue sky over North Ayrshire this morning.
Shady dealings at Hampden.
Lucky we have such tenacious investigative journalists here.
There was a lot of anger on CQN last night and quite a lot of it from me regarding the lenny v the sfa case, that’s why I decided to get off the blog.
Will that man ever be allowed to do his job in Scotland, the most bigoted little country in the world, I believe the liars and cheats within Scottish football are every bit a part of the demonising of Neil Francis Lennon, as the scum who sent bombs and bullets through the post and indeed the thugs who attacked and almost killed him, the Scottish media….. LL enough said.
I digress, a read back and Burnley78 comes on castigating those who have posted angrily and attacked Celtic Football club, a wide sweeping catch all post which I hope doesn’t include me, I never in any of my posts made any reference or statement against our club, the target for my angst was entirely the sfa.
It’s a pity Burnley78 that you didn’t actually post the blog names of those you were chastising, maybe then you would have hit the target.
V