Double-jeopardy and cover-ups


I see a lot of argument exercised over the weekend on the double-jeopardy issue. Holding an inquiry into an event, then holding another when you don’t get the desired outcome. I have sympathy to a degree with this sentiment, but only within limits. Tax cheats who successfully wriggle out of their responsibilities at a Tribunal, may be called to a second, third or fourth hearing.

This will feel like quadruple-jeopardy, but it’s correct and often needed for the law to apply evenly. It’s also worth noting that the Crown successfully convicted its first double-jeopardy case in November last year, following the Double Jeopardy (Scotland) Act.

For non-legal cases, such as the SPL Commission headed by Lord Nimmo Smith, there is no double-jeopardy law, either way, the SFA source trying to influence the media late last week into thinking there was, was getting ahead of himself. Any organisation can ask any question of itself at any point.

What the SPFL (formerly known as the SPL) must now ask, is was the Lord Nimmo Smith Commission fit for purpose?

Auldheid, writing on Scottish Football Monitor last year, published his correspondence to SPFL solicitor, Rod McKenzie of Harper MacLeod, suggesting crucial information, requested by McKenzie as part of his case on behalf of the SPL, was not disclosed.

The implication being that McKenzie was unable to reference the material he needed to successfully prosecute his case as the salient information was withheld by Rangers. McKenzie wrote to Rangers on 5 March 2012 asking for relevant information but allegedly did not receive documentation on EBTs Rangers had already agreed with HMRC were incorrect and liable for tax.

The SPL Commission concluded Rangers gained no sporting advantage from their EBTs as, although they found the club acted wrongly in respect of player registration rules, the Commission found that even if the EBTs had been declared, no tax would have been payable, so no sporting advantage was achieved.

We now know that a considerable amount of tax should have been paid (subject to appeal to the Supreme Court), which flips the criteria Nimmo Smith based his decision upon.

I suspect nothing will happen between now and the expiry of the Big Tax Case appeal notification window in early December. Should no appeal be made, the SPFL will need to consider its position.

Football, to a considerable extent, relies on clubs issuing information openly and fully to authorities when required. If a conspiracy to withhold information from an inquiry exists, and is subsequently uncovered, the authorities must consider what action is appropriate.

At the very least, the national association should not be privately promoting a cover-up.
Jim Craig and Brendan Sweeney will be on CQN live from 19:30 onwards on Wednesday to talk about the fascinating topics covered in Brendan’s new book, Celtic: The Early Years. You can ask questions on the blog and Jim and Brendan will get straight back to you.

We’ve held a few of these events before and they’ve always been great fun, especially when we get to chat with one of the men who won the Big Cup. And Brendan, of course!

Ladies, the unique event on the Celtic calendar, Ghirls for Good Christmas Lunch, is now open for bookings.  It’s a ladies-only lunch on Saturday, 12 December at the Kerrydale Suite, and I’m told the best day out of the year.  You can book tickets, or a table of 10, here.  No guys allowed!

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  1. dr ramesh and the love potion on

    The Green Man, yes, it’s true that in general “Rangers” fans seem to lack intelligence and reason. I think this is partially due to the number of morons shouting within their own camp. Reason is drowned out and media propaganda has taken it’s toll also. I have known many bluenoses who are fine people, intelligent and morally sound. Where is their voice (John James excepted)? I feel many of the brighter ones did walking away in 2012. – See more at: http://www.celticquicknews.co.uk/spending-like-the-borgias-time-to-move-on-conspiracy-to-subvert-the-rules-we-have-a-problem/comment-page-42/#comment-2719640

  2. dr ramesh and the love potion on

    Oops, an unexpected podium! My first ever.



    This podium was fully paid for and no outstanding tax remains.

  3. GlassTwoThirdsFull on

    You would also have to question who and why was it decided that the BTC appeal being successful (ie liable for tax) would NOT allow the LNS enquiry to be re-visited. Surely this was central to his “no sporting advantage” decision?

  4. Doc- Alex Rae on Snyde wouldn’t discuss his EBT, something like…. would you discuss your mortgage in public?



    I still love the game were he went in to ‘do’ wee Aiden and ended up getting carried off….braw :-)




    The Oldco/Newco supporters are well aware of the depths of their historical cheating, even the decent bluenoses amongst them.


    Often in years gone by….they would brag about it, and revel in it.


    I know many decent guys who support Oldco/Newco…..but now, they do not like to talk about the cheating.


    Cheating is part of their football tradition.


    It goes back a long way.








    I’ve never enjoyed a funeral in my life,and sadly avoid them if I can think of a reasonable excuse.



    But you’re right. When it becomes a celebration of life,that makes a difference.



    You and yours will still feel the pain of Granny Duddy not being with you.



    But you’ll now know the joy and pleasure others associated with her.



    That’s not a bad legacy,bud.




  7. AoW, no, but wouldn’t I go on national radio to defend why I hadn’t paid it, trying desperately to explain why I wasn’t cheating the bank etc.


    He puts himself in the public spotlight and a journalist(if ever he was to bump into one) would be entightled to ask pertinent question! No?

  8. GlassTwoThirdsFull on 16th November 2015 12:53 pm You would also have to question who and why was it decided that the BTC appeal being successful (ie liable for tax) would NOT allow the LNS enquiry to be re-visited. Surely this was central to his “no sporting advantage” decision?





    Indeed, it seems that an insurance policy of sorts was put in place. Whitewash.

  9. The biggest disappointment was the lack of challenge to Bryson, the biggest issue was irregular registration of players which carries a 3-0 penalty for player participation in a game, regardless of the tax status of the side letters they should have been hung out to dry on that issue. The unfair sporting advantage was a squirrel the everyone fell for.

  10. Philbhoy on 16th November 2015 12:43 pm



    I’m hearing that the court house in Glasgow are providing the GASL with his own desk and a mug.

  11. PHILBHOY on 16TH NOVEMBER 2015 1:02 PM


    Philbhoy on 16th November 2015 12:43 pm







    I’m hearing that the court house in Glasgow are providing the GASL with his own desk and a mug.



    An image of Grouty’s cell in Porridge comes to mind…

  12. GORDON_J on 16TH NOVEMBER 2015 12:41 PM


    So former players of the former Rangers get big tax bills. But they have letters telling them they are not liable. So what do they do? The former club isn’t in the position to cough the cash up.







    And what is the legal position here? What is the liability of the employee for tax that the employer didn’t collect?







    There could be quite a few unhappy former players around. Wonder if anyone will look for a comment?



    If they have one ounce of sense THEY will blow every penny before Hector comes calling.



    – See more at: http://www.celticquicknews.co.uk/spending-like-the-borgias-time-to-move-on-conspiracy-to-subvert-the-rules-we-have-a-problem/comment-page-42/#comments

  13. RWE, my condolences to your family.


    KevJ, condolences to you and your family.


    Bawsman, I hope I never go through that, I’m not sure I could cope. My condolences.

  14. I think it’s time Bryson was smoked out , this guy,s name is constantly cropping up , with regards to mitchell , why is he so keen to sweep the corruption and cheating under the carpet , could it be squeaky bum time for him I wonder .

  15. Funny.




    Scottish Comedy FC has acquired the rights to an upcoming best-seller – “The Secret Assistant Manager” – which will tell you what really happens inside Scottish football.




    The author has asked us to keep his identity a secret but in coming months he’ll tell it straight from the main man’s mouth, or, technically, straight from the assistant to the main man’s mouth to our correspondent Andy Todd, all about the next chapter of a remarkable 143-year-old story that has spanned the ages.






    Hiya Pals,



    WTFN! What. The. Flipping. Nora.



    I’ve never seen the Chairman so angry. He was ranting. He was raving. He was foaming at the mouth. At first we thought the Captain had bit him again, and that we’d all need rabies shots, but it turned out the Chairman was just angry at various lies the rival teams have been spreading about him. As far as I can work out some nasty people have told porkie pies about the Chairman’s massive wine cellar. They say he’s not been paying his taxes on the bottles on wine in it! So, just to be clear, pals, let me set the record straight:



    YES, the Chairman has a massive wine cellar.



    YES, the Chairman threw many successful dinner parties using wine from that cellar.



    YES, the Chairman didn’t pay tax on some of the wine bottles – but he had hundreds of other bottles that he had paid tax on. And those guests would have got drunk anyway and, to be honest pals, no one would have known if they were drinking Champagne or a bottle of Sangria. The Chairman would still have had the best parties!



    YES, he hates white. Who doesn’t?! I’m a Rosé man myself.



    But, NO, there’s absolutely no truth in the rumour that he only built his wine cellar in 2012 – it was built in the late 19th Century and anyone who says otherwise is nothing but a DIRTY, DIRTY LIAR!



    I hope this sets your minds at rest, pals. However, if you still need reassurance that everything’s okay with us here. I spoke to the Chairman today after he’d calmed down. He was in a mood to forgive and this is what he wants to say to all the other teams and fans out there taking cheap shots at us:



    “I don’t know who you are. I don’t know what you want. If you are looking for ransom I can tell you I have loads of money but you’re not getting it, as what I do have are a very particular set of skills. Skills I have acquired over a very long career. Skills that make me a nightmare for people like you. If you let this go now that’ll be the end of it. I will not look for you, I will not pursue you, but if you don’t, I will look for you, I will find you and I will kill you.”



    See pals, for the good of the game, let’s just move on.



    Yer pal,



    The Secret Assistant Manager



    As told to Andy Todd.

  16. 67Heaven .. CHALLENGING THE LIE ..I am wee Oscar...... Ipox belongs to the creditors on




    Excellent article….,,,,

  17. RWE


    thoughts & prayers to you and your on the loss of yer sis in law



    extra hugs to your good lhady at this time.

  18. A bit belated RE but sorry to hear about your latest sad event. Mrs. RE will be a bit vulnerable right now so keep her close.

  19. A cover up is what they will try, expose them through every means possible have no mercy and cut no deals, perhaps there were others outside of Rangers 1872-2012 who were in their employ i.e. received payments for services rendered, that is what I hope we find out.

  20. Canamalar



    U mentioned in last article about Israel plans to decstabilise 3 countries..



    You still have that ? Sounds interesting and exactly what I’d expect.

  21. Philbhoy


    the huns are in court that often


    they could chang the writing on their big hate drums to “TRUE DEFENDANTS”





    the thought o Neil McCann looking out the window filled with worry that the postman is gong to deliver a demand for repayment on dodged tax money,gives me a warm glow,

  22. P’d off -way down south ( despite the continuing mid 20s Indian summer ..



    Got an Email this morning , advising that a long sought choon is up for sale — £ 625 .. I won’t be buying it .



    Didn’t manage to get it when it came out in 68 . . Could have bought it in 75 for 30$ but didn’t have 30$ to spare .



    Life is a bitch .!



    It’s on You Tube( for free ) ————Trevor Clarke -Giving Up on Love ( Studio One blank ).



    Off oot ——– taking the last load of Olives to be pressed -sick of the sight of f****** Olives .



  23. GlassTwoThirdsFull on



    Exactly. The whole thing stinks. Was the outcome pre-determined?


    Didn’t Bill Miller get assurances about no sanctions when he made his bid?


    So many questions. So few (decent) journalists…..

  24. dr ramesh and the love potion on

    The Green Man



    Cheating is part of their tradition – probably right in that it has become part of their tradition. It might not have been so in the past or at least fans might not have realised what was going on in the past due to media control. There is no excuse these days.


    Anyway, after reading Roger Mitchell’s thoughts I’m looking forward to reading what Gordon Smith, Campbell Olglvie, David Murray, Lex Gold, Sandy Bryson etc have to say on the matter. I’m sure they’ll have some calming words to sort this all out and put it to bed once and for all. ….or maybe not!

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