Double-jeopardy and cover-ups

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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. macjay1 for Neil Lennon on

    MORRISSEY THE 23RD on 16TH NOVEMBER 2015 7:19 PM

     

    Bear in mind that since I have not exercised since sometime in the 80’s this will be no easy task for me.

     

     

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

     

    With respect.

     

    Is this a good idea?

  2. Morrisey23rd. A wee dint along towards your target mate.

     

     

    Not been on much.

     

     

    I’ve listened to Sportssound a few times in the last week and the COS appeal verdict is now old news. Never mind the other 3 various legal proceedings currently in process. It’s talk about anything except the shit storm facing the whole crumbling edifice of hunism. THe clubs, the SFA, the MSM are all getting more desperate.

     

    They know the game is up.

     

    it’s up to us, the fans of all decent clubs and Hearts to ensure that our cowners and Chief executives push all the way what must be an open door. MA has the authorities by the balls.

     

    I have replied on the BBC regional survey with a badly composed rambling diatribe of how complicit Shortbread is on the whole scandal so that’s them telt tae.

     

     

     

     

    Personally, I Cannae wat.

     

     

    Take no prisoners.

     

     

    HH

  3. If that was the Bosnians disrupting the minutes silence then I hope UEFA hammer them.

     

     

     

    Great start to the game though COYBIG!

  4. Joe Filippis Haircut on

    Strange as it may seem there is a big tide pouring down on us from the MSM and ex players and managers saying we are in the wrong we should just move on. I dont see much appetite from supporters of other clubs.As I see it condoning those who dont pay there tax deprives the revenue of much needed money to run the services in the UK. We must stay strong as we appear to be the only people looking for justice and we are being air brushed out of the main stream discussion. I believe we will win the tax part of our arguement as we have HMRC on our side.However, sorting out the SFA and the SPL will in my opinion be much more difficult and getting the honours they won while cheating taken of then may be a mission to far.However,if it is not sorted out in its entirety Scottish football will wither and die. H.H.

  5. CHARLIEBHOY on 16TH NOVEMBER 2015 8:03 PM

     

    i see warburton have signed up the muppet

     

    >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

     

     

    Brilliant thanks for the laugh

  6. Celticrollercoaster supporting Shay,our bhoy wonder along the way on

    RWE

     

     

    Thoughts and prayers to you and your family.

     

     

    HH

     

     

    CRC

  7. Number 4 Spahic commits his second foul within 10 minutes of being booked. Ireland really should take every opportunity to run at him, as he’s on the brink of a red card.

  8. As i said before Sutton, O’Neill, Lambert all well paid to come to Parkhead… With varying degrees of success in last year of their stay…O’Neil losing Larson, Sutton not trying and Lambert on Coaching duty paid by CFC.. None with any affection for Celtic but good professionals (for most part) Their opinion is just a kick in face to former employers (the fans). I will listen to big Darren and Tommy Boyd (pd TB was in a quiz team with me at a Motherwell testimonial.. people kept asking him who he supported -“I’m a Celtic man” was his answer to all of them.. said with pride

  9. Morrissey the 23rd on

    Delaneys Dunky –

     

     

    I would rather be thrown out of a plane again to be honest. I can’t claim to be looking forward to this.

     

     

     

    macjay1 for Neil Lennon –

     

     

    No, it’s a terrible idea. Sean is a good guy I want to support regardless of my humiliation.

     

     

     

    skyisalandfill –

     

     

    Wow! Thank you! CQN’ers really are generous to extreme.

     

     

    I’ve not been on CQN much these days for various reasons. I should spend more time in here. Then again I should send less time online and try venturing into real life.

     

     

    Looking forward to the AGM.

     

     

    I welcome the case.

     

     

     

    Doc –

     

     

    Thanks for your donation to the fund in aid of Sean Sweeney, the president of The Wishaw Emerald CSC. Any donations toward someone you don’t know is incredible. I was thinking it would be fantastic if a few people from CQN donated the cost of a pint. Every little helps. You just helped a lot. Thanks a lot!

     

    You can keep throwing things at me. You aim is garbage. Just don’t hit the grumpy black belt that I sit beside when I’m in your area. Not having a ST means I have been sitting all over the stadium. I do try to sit in your area if I’m in the NS lower.

  10. Lennon’s Passion

     

     

    Wouldn’t the SFA first have to rule that players were in fact registered improperly relative to non-declaration of their EBTs in light of the recent ruling before any decision on penalties could be discussed?

     

     

    However, and I’m probably about to display my ignorance here, but wasn’t the £250k fine that hasn’t yet been paid the punishment for improper player registration based on the wee tax case? Maybe it was dressed up as something else, but wasn’t that what the fine was supposed to be for?

     

     

    Hail Hail,

     

    KevinBhoy.

  11. Half Time. So far so good. I think we will need a second though. Can’t see us keeping a clean sheet.

  12. Corkcelt

     

     

    Bosnia will need to gamble at some point. James McClean on to pick them off. Let’s have it.

     

     

    We all dream of a team of James McCleans :-)

  13. Well played Ireland, controlling the game so far. Sihic should have been sent off in that half.

     

    Dodgy penalty mind! :)

  14. 67Heaven .. CHALLENGING THE LIE ..I am wee Oscar...... Ipox belongs to the creditors on

    Great performance from Ireland so far …. NEARLY THERE….C’MON THE IRISH ⚽️

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