In 11 days we will know our potential opponents for the first and second Champions League qualification rounds. While earning the money available for Champions League qualification is the overriding priority, we also need Uefa coefficient points.
Should they progress, Celtic will be seeded for each of the four qualifying rounds, but they are in position to be bottom of the seed: five points below second bottom PSV Eindhoven, and four above unseeded APOEL Nicosia.
Our place in fourth spot in future years depends on who else qualifies and how successfully we replenish our stock of coefficient points. We earned eight points from our Champions League/Europa League endeavours last season, with a six point season due to drop off next year.
Eight points from one season is a baseline for teams who wish to be seeded in the champions route, but it is difficult to imagine even a modest improvement without a significant pick-up in performances. Chances of us winning two or more games in the group stage feel no more likely than the chances of us winning none, or of finishing bottom of the group stage – equal to our seeding.
The dirty wee secret of European football progress should be acknowledged. Teams from small nations find it nearly impossible to progress through the group stage every year, much like on the international stage when betting on the World Cup, but those who manage to get there more seasons than not, tend to have financially difficult season, where they fail to qualify for the Champions League, but earn a significant haul of points in the Europa League, making subsequent campaigns a little easier.
Despite the general invincibility of the team domestically, I suspect the current levels of achievement in Europe are not stable. We will have to improve, or there will be a season of retrenchment.
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Lines from the library
Sucked in the engine of holy ignorance
Petec
Jobo/EK dudes….
Any recommendations for driving instructors in the place up there?
——–
Give A.D.I.Des a shout, he will sort Aiden out
If you can get him out the Village Inn!
Mad Jungle Jim
With emphasis on the ‘mad’ ;-)
Anyway back to my point…
Does that mean King Kenny has been demoted???
50 Shades
The only King I’ve seen in a Celtic shirt
Billy
McNeill ??
First British club captain to lift the big ?
Not sure Billy’s getting in my best 11 either though ??
1. When will Joe O’Rourke demand our board take this the whole road ?
2. When will Phil Mac take time away from writing about Sevco Scotland Ltd & put the real questions to the Scottish FA, The SPFL, UEFA & every club in Scotland that lost revenue due to this ?
REGAN. HIS PART IN HIS DOWNFALL
June 8, 2018 · by Ralph Malph · in Latest
What Part Did Stewart Regan SFA CEO Play on Behalf of SFA in Shaping the SFA Judicial Panel and SPL Lord Nimmo Smith Commission Terms of Reference from February 2012?
In a E Tims diary earlier it was suggested that Stewart Regan the departed CEO of the SFA might have had a hand in the departure of Garry Hughes by drawing to Dave King’s attention Hughes “ great unwashed reference. This got me thinking about Regan’s role in what in my opinion has been the toxification of Scottish football since 2011 and what follows suggests he has questions to answer, questions that the upcoming JPDT on Rangers noncompliance with the UEFA FFP regulations in respect of the Licence Rangers were granted in 2011, should be asking.
Auldheid
One of the mysteries of both the SFA led Judicial Panel and the SPL led Lord Nimmo Smith Commission in 2012 was the exclusion of any reference whatsoever to the wee tax case £2.8 M liability that arose before 31 March 2011 and was the known subject of discussions between Regan, the SFA Licensing Unit and Rangers from Dec 2011 to Feb 2012.
The following timeline , with supporting documentation accessible via an underlined hyperlink by pressing Ctrl key and left Mouse Click, suggests the SFA engineered the nature of the two subsequent judicial processes in 2012 to produce a result that was anything but sporting justice, given the 12 years of sporting dishonesty by Rangers FC from 2000. It also shows how Sir David Murray was excluded from that process and suggests the departed SFA CEO Stewart Regan has questions to answer. Answers that Lord Nimmo Smith should be able to throw some light on if put to him.
JPDT/LNS Timeline Dec 2011 to April 2012
6th Dec 2011: Stewart Regan SFA CEO and Andrew Dickson Rangers FC Football administrator converse about the wee tax liability of £2.8m arising in March 2011 and the circumstances of its granting.
(This was because of general interest arising after HMRC sent Sheriff Officers into Ibrox to collect payment on 10 August 2011. A “potential” liability as it was described by Rangers Chairman Alastair Johnson on 1st April 2011, takes longer than 4 months to reach overdue collection status and merit such aggressive action and supporter pressure led to Celtic asking the SFA questions in late November 2011.)
7th Dec 2011: Regan sends a draft explaining the granting circumstances to Ali Russell CEO of Rangers for consideration. A draft that was met with consternation at Ibrox, in particular Ramsay Smith who says, “If they persist they will only cause issues for themselves as much as Rangers”. As a result, a meeting is arranged between Craig Whyte, Ali Russell, Stewart Regan and Campbell Ogilvie at Hotel Du Vin on 20th December 2011. Campbell Ogilvie was the person responsible for setting up the Discount Option (EBT) Scheme in September 1999 that eventually created the wee tax case liability. He was also a recipient of a payment of £95,000 from the “Big Tax Case” ebt scheme that replaced the DOS scheme in 2002/03.
Whatever Regan is told in addition to what he and Dickson discussed on 6/7 Dec 2011 about the wee tax liability is not known but Regan’s draft never gets published.
31 Jan 2012: Ken Olverman (Rangers Financial Controller) sends Keith Sharp Financial Accountant at the SFA a A UEFA License Application Template from Rangers Football Club for a UEFA licence for 2012.
The accompanying e mail of 31 Jan 2012 states wee tax case liability was appealed. This is not true, there was an appeal about the penalty but not core liability which was subsequently dismissed by HMRC on 10 Feb 2012
1st Feb 2012: Sharp at the SFA seeks proof there is a legal dispute or an agreement to pay has been reached on both Wee and Big tax cases.
10 Feb 2012: HMRC confirm appeal was only in respect of the penalty, reject both appeal and offer to settle and say HMRC reserve the right to take any further action without notice.
14 Feb 2012: Four days later HM Revenue and Customs (HMRC) made an unsuccessful bid at the Court of Session in Edinburgh to appoint its own Administrator but Rangers appointed Duff and Phelps as their own Administrators as result of HMRC bid.
17 Feb 2012: SFA announce an enquiry to be chaired by Lord Nimmo Smith and that its independent panel would also include Professor Niall Lothian, a past president of the Institute of Chartered Accountants of Scotland and Bob Downes, who is deputy chairman of the Scottish Environmental Protection Agency. Surprisingly, given his role as SFA chief executive, Stewart Regan also sat on the panel on what purported to be an independent investigation.
21st February 2012: According to this Telegraph Report 21 Feb 2012 Regan met Lord Nimmo Smith to define the terms of reference for the Judicial Panel that later in April ruled on charges that Craig Whyte had brought the game into disrepute. An output of Lord Nimmo Smith’s endeavours under the terms of reference, presumably agreed solely between him and Regan on or about 21st February , was an Inquiry report whose findings but not the report itself were presented to the JPDT.
The late Paul McConville questioned this process in August 2012 asking in an article well worth reading in full at https://www.sfm.scot/whatever-happened-to-the-nimmo-smith-report/ why the report was not provided and then supplying a possible answer. . That answer points out that as a result of the absence of Craig Whyte contesting the charges and RFC agreeing them then no documentary evidence needed to be presented to the JPDT.
That absence of evidence might explain what follows.
29 March to 23 April 2012: Surprisingly though whilst non-payment of VAT/PAYE tax is part of the supporting evidence for charges against Craig Whyte that the JP DT considered in April , Craig Whyte’s failure to pay the wee tax liability, that he had given a written public undertaking to do in June 2011 as part of the agreement to purchase Rangers, does not form part of the JPDT charges, presumably not being covered by the terms of reference agreed between Regan and Lord Nimmo Smith in February 2012.
Reference is made in the Judicial Panel Disciplinary Tribunal findings to other payment undertakings made by Craig Whyte in the April Judicial Panel report but not to the wee tax case undertaking.
This omission from the terms of reference is surprising on two counts:
⦁ Stewart Regan’s knowledge of the wee tax case liability after the 6th December 2011 discussion with Andrew Dickson and what emerged from the Hotel Du Vin meeting on 20th December 2011 that caused Regan not to publish his draft. The charges of non-payment and the decision of the Justice Panel in April 2012 can be read at
Judicial Panel Disciplinary Tribunal Apr 2012
⦁ The SFA’s own licensing department in early February 2012 were questioning the status of the wee tax case liability, which they had not done in 2011. This suggests some knowledge of the detail was known to the SFA as result of events in 2011.
Questions arising from the foregoing:
⦁ Were details of wee tax case liability provided to Lord Nimmo Smith at the discussion of 21st February where he and Regan set out the terms of reference? It was after all non-payment of tax, just like VAT and PAYE.
⦁ If not, why not?
⦁ March 15th 2012. When SPL lawyers started investigation into use of side letters with ebts whose use started on 30 Aug 2000, did SFA inform SPL lawyers of any of their knowledge of the nature of the wee tax case ebts gleaned in 2011?
⦁ If not, why not?
⦁ If there was a sharing why was the 30 Aug side letter plus contents of associated HMRC letters of ⦁ 23 Feb 2011 and ⦁ 20 May 2011 (the latter that Rangers FC had to give the SFA in May 2011 under UEFA FFP licensing regulations) not taken account of by SPL lawyers in the LNS Commission Terms of Reference?
⦁ If SPL lawyers were not informed, did the non-disclosure of what the SFA/Regan knew as well as Duff & Phelps failure to respond fully to SPL lawyer letter of 15 March 2012 undermine the basis of the LNS decisions?
⦁ Specifically, if Lord Nimmo Smith had been provided with full information on the nature of the wee tax case liability, along with Sir David Murrays testimony to the FTT stating
⦁ “I think it was a method of us acquiring, especially football wise, better players in a more cost effective manner than we would be able do so. In the football world, we’re in a very competitive game and you’re competing with players and countries all around the world. And we were very ambitious at that time. And it was seen as a correct and proper way for us to proceed.”
⦁ “As a club, we have been very successful, because we’ve been able to attract players of a certain standard that, perhaps, we may not have been able to do otherwise.”
Could Lord Nimmo Smith have decided:
⦁ “Rangers FC did not gain any unfair competitive advantage from the contraventions of the SPL Rules in failing to make proper disclosure of the side-letter arrangements, nor did the non-disclosure have the effect that any of the registered players were ineligible to play, and for this and other reasons no sporting sanction or penalty should be imposed upon Rangers FC;” or state
⦁ “The directors of Oldco must bear a heavy responsibility for this. While there is no question of dishonesty, individual or corporate, we nevertheless take the view that the nondisclosure must be regarded as deliberate, in the sense that a decision was taken that the sideletters need not be or should not be disclosed”
⦁ “By deed dated 20 April 2001 MGM set up the Murray Group Management Remuneration Trust (the MGMRT). (We note that the MGMRT was preceded by the Rangers Employee Benefit Trust, but we are not aware that they were different trusts. We shall treat them as a continuous trust, which we shall refer to throughout as the MGMRT.)
⦁ “Nor is it a breach of SPL or SFA Rules for a club to arrange its affairs – within the law – so as to minimise its tax liabilities. The Tax Tribunal has held (subject to appeal) that Oldco was acting within the law in setting up and operating the EBT scheme. The SPL presented no argument to challenge the decision of the majority of the Tax Tribunal and Mr McKenzie stated expressly that for all purposes of this Commission’s Inquiry and Determination the SPL accepted that decision as it stood, without regard to any possible appeal by HMRC. Accordingly, we proceed on the basis that the EBT arrangements were lawful.”?
Whilst the SFA do not wish to have an enquiry into the handling of Rangers use of ebts is that any reason why the SPFL should not take up Stewart Regan’s suggestion in his letter of 18 Aug 2017 to Celtic suggesting that the SPFL ask Lord Nimmo Smith to consider Sir David Murrays FTT testimony re competitive advantage to see if that undermines his findings in any way but also include the questions
⦁ Was Lord Nimmo Smith made aware of the wee tax case detail by Stewart Regan when he sat with him in February 2012 when establishing the terms of reference for the Judicial Panel of April 2012 deciding if Craig Whyte had brought the game into disrepute?
⦁ What was the role of the then SFA Compliance Officer after Regan and LNS set the Terms of Reference?
⦁ Gary Allan QC alludes that the JPDT was totally nondependent of the LNS Inquiry report and yet it was the Compliance Officer Vincent Lunnny that was putting the case forward for the SFA. Did he not know of the WTC and the Sheriffs visiting Ibrox and any of the events thereafter?
⦁ Or was the evidence not presented to him so that he in turn couldn’t present it to the Disciplinary Tribunal although this seems very weak. The Compliance Officer has his own powers of investigation. In fact, it was stated when the Inquiry was announced that, “The inquiry team have been handed the same powers as the SFA to investigate the potential breach of their rules…”.
⦁ Had the information surrounding the wee tax case that had not been disclosed by Duff and Phelps to SPL lawyers in April 2012 been presented to him, would that too have undermined his decision?
PS. Is this Sun article, by Roger Hannah, of 10 March 2012 an attempt by Stewart Regan to divert attention from the behaviour of Rangers under the ownership of Sir David Murray and focus on Craig Whyte?
Obstructive Liars…That is what We Had To Face At Rangers
Regan slams whyte
http://www.dailymail.co.uk/sport/football/article-2115140/Rangers-crisis-David-Murray-wrong–Hugh-Adam.html
When the “Independent” Inquiry was announced on the 21-February-2012. Stewart Regan stated, “There will be no further comment on the investigation until it is complete and it’s findings are presented to the Board.”
The findings had been presented to the Board, yet they decided there was a case for a Disciplinary Tribunal.
Why would the SFA not wait for the outcome of the JPDT before condemning someone, does the SFA not defer to innocent until proven guilty?
After the Tribunal had announced its outcome Stewart Regan stated “it is inappropriate to discuss the findings” based on the fact that those findings were subject to appeal.
Pity he didn’t follow that protocol before the Tribunal
Ralph Malph adds..
Move on ?
How can Scottish football ever move on when the evidence points to skullduggery on an unprecedented level ?
At the very least, and if he wants to earn any sort of credibility, then Ian Maxwell has to order a full and independent enquiry.
The timeline above suggests a lack of honesty, a lack of transparency, and to a lesser extent a lack of competency.
For all the new faces at the SFA, and the change of leadership, a refusal to seek closure on the murky events listed above means that the distrust will remain.
For all the demands to move on cannot possibly be met whilst one’s shoes retain the odour of something you have recently stood in.
Good morning good ghuys and ghirls from a dry and humid Garngad
Could not care less about the honours system. Dalgleish was a fantastic player, just left us too soon.
Also I could not care if we signed a Protestant 1 eyed black Martian wi ginger hair, as long as he pulls on the hoops and gives 100%.
To everyone who is going to the Hoot in Belfast have a champion of a weekend ???????????????????
I would love to have managed to get there to put some faces to names, but I stupidly booked 2 holidays for late in the year and all my dosh is tied up in these., maybe next year, or try and get to something here. ???
Me, I am off to my wee grandsons football tourney at Huntershill at 10am.⚽️⚽️⚽️
Hail Hail bhoys and ghirls
D. :)
Dalglish walks into an all time XI, where probably only half the team are guaranteed a place, those being Jinky, The king of kings, Murdoch, McGrain and TG.
If what Celtarella claims about some of the support is true, I would be really saddened.
In my time, I have never heard anyone criticising the likes of Bertie Peacock, Bobby Evans, or anyone else down to the current players because of their faith. In fact, my Dad used to delight in relating that one of his favourite players (Geordie Paterson?) used to arrive at Celtic Park in his Salvation Army uniform.
Imo, I think the only criteria the support demands are that the player has the ability and gives his all in the Hoops.
Celtarlla
For your statement to hold true, it would apply to all `proddy dog` Tims. I don`t know the religious affinity of these three but I don`t think they are of the Catholic persuasion: Henrik Larsson, Danny McGrain and Scott Brown. The first two are idolised by the Celtic support and Broonie will be.
JJ
PS Didn`t The Lions have four ` proddy dogs`? Are they also unpalatable?
PPS I am only aware of the Lions because of a Poster`s blog name ( seven fish and four steaks, I think).
Celtarella obviously fishing ( for a wind up) with the wrong bait but I’ll take a nibble based on my last post. A Celtic non RC all time XI would be the stuff of dreams, with the non RC Manager of course.
Have a great time in Belfast all those going.
HH
Is Celtarella not just another of KevJ’s blog names, I could well be wrong mind you.
tee orr oh oh ell ell
Belfast Hoot off to some start, just met Brendan in my hotel HH
Asked him if he was here to meet Bmcuwp…
If any of the troops over here can give me a meeting point for the afternoon that would be great. Off to the Crum with my Bhoy HH
Roy C …..fell in the Clyde etc….. jammy bass,enjoy .hh
Hen1rik
A fascinating ( and disturbing ) piece.
What about this bit, though:
” While there is no question of dishonesty” ?
IMO, there is a very BIG question of dishonesty :-))
Thanks, anyway, for the post.
Cheerio for now,
JJ
In departures at Glasgow airport, awaiting arrival of DD. Sunny start to the day, hope it remains so for the rest of the weekend in Belfast. HH
MARRAKESH EXPRESS on 9TH JUNE 2018 8:56 AM
Dalglish walks into an all time XI, where probably only half the team are guaranteed a place, those being Jinky, The king of kings, Murdoch, McGrain and TG.
__________________________
I’m sure there are many variances in our best 11s. No-one could argue with the core group you mention.
NORRIEM on 9TH JUNE 2018 8:43 AM
50 Shades
The only King I’ve seen in a Celtic shirt
Billy
McNeill….
@@@@@@
Agree with that mate….
H.H
Bhoys enjoy your trip to Belfast…over here in Benalmadena night pop in to the John lemon ?
later…any signing news?
Kikinthenakas
The most graceful lady ever to play tennis has died. She was a bit before my time but I loved reading about her and watching any video clips that remain.
She was and still is South America’s most successful female tennis player. 3 Wimbledons amongst her 19 major titles.
RiP my beautiful Maria Bueno
https://www.bbc.co.uk/news/world-latin-america-44422258
Roy Croopie: I can meet you at Europa hotel at 1pm
Honours list, Royalty Bah Humbug ! H.H.
ROYCROPPIE
St Matthews Social Club
Mountforde Road,Short Strand
BT5 4 GJ
From around 12-3 then head off to meet the tour at Division flats for 330.
Divis,not division!!
Thanks VP
See you at St.Matthews
Thanks Bobby and Almore
Hh
Crystal Palace after Stuart Armstrong according to the chip wrappers. Bidding to start at £4m, far too low even with only a year on his contract. We should be looking for £10m minimum from any EPL teams for any of our players.
Petec regarding driving schools in East Kilbride.
Over fifteen people who were in my son’s year at school , have passed their test using the Freedom school of motoring .
BOBBY MURDOCH’S CURLED-UP WINKLEPICKERS on 9TH JUNE 2018 10:03 AM
can you confirm?,is BELFAST A NEAT LITTLE TOWN
To all those from this site who are meeting up in Belfast, have a great time
FAVOURITEUNCLE
It’s all of that,though it might not be so this time tomorrow!
Roy C: Do you want to meet at Europa or are you going to make your own way?
On extended iron horse and setting off to Béal Feirste in a few minutes.
Scorcher here in Dublin. Hope it’s as good in Belfast.
BRTH@6:54, you wrote:
That is why any business or corporate entity has to have a revolving board, so that there is constant review and challenge and so make sure that all the power and influence does not lie with one man or a clique or a cabal of charlatans.
*********
So … PL out? Welcome to the club! I knew you’d come around eventually. Ill save you a seat at the next ‘ He-man Peter Lawwell Haters Club’ meeting! The meetings have been a bit quiet of late, so it will be nice to have a new member!??.
Seriously, how your trip is great! Sounds like a life changing experience ( including for the many people you will be helping).
Happy Days to The Belfast Brigade:))
So amstrong rumoured to be away, £4 million seems decent if sell on included given he is in final year of contract. His time a celtic has been avarage outwith a few months and he worjed his ticket to go….
With brown, ncham, bitton, EK, mcgregor and rogic we have more than enough in the middle of the park. Squad needs reduced and he will not be missed givwn most recent preformances.
HH
Seeing that Ronny Deila says he became the manager, after initially being approached for the role of No. 2 to Roy Keane
I thought he had been asked about being Neil Lennon’s assistant.
£5m would be a fair price for Stuart Armstrong. Palace would be a good fit for him, probably time to say thanks and good luck.
4 mil for Stretch, that widnae buy his hair gel for a season!
I’m certainly not as happy as others on here seem to be at losing Stuart Armstrong. Imo, he adds a drive from midfield, which we don’t get from anyone else. He would always be a first pick for me.
And, imo, he’s worth a lot more than 4 or 5 million.