Fit & Proper test opens Pandora’s Box


I hear the SFA had asked for clarification on Craig Whyte’s alleged disqualification as a director, without getting confirmation one way or another, since the issue was initially brought to their attention by the landmark BBC documentary, Rangers: The Inside Story.  Rangers disclosure to the Plus Exchange (where the club’s shares are traded) on Wednesday that this specific BBC allegation was correct, was the information the SFA needed before they were in a position to act and apply a Fit and Proper Person (FPP) test to Whyte.

Dramatic though it sounds, failing a FPP test, in itself, is only likely to cause superficial damage to a club or its owner.  An owner would need to resign as a director but he could allow the other directors to continue running the business, or he could appoint a proxy to take control of the business, which is often the way controllers run football clubs anyway.

What is of more interest, however, are matters likely to be disclosed as part of the SFA investigation.  The Association would require Mr Whyte to explain what he did to be barred from holding a directorship for seven years, something the BBC lawyers would be able to question Whyte on in the witness box, should he actually sue, instead of repeatedly threatening to do so.

Of most interest to the SFA will be Rangers financial submission for their Uefa licence, which enabled the club to be nominated as Scotland’s participants in this season’s Champions League.  A condition of participation in Uefa competitions is that no debts to tax authorities due on 31 December the preceding year remains unpaid on 31 March.

In September HM Revenue and Customs gained permission from the court to freeze £2.3m of Rangers money in connection with an unpaid tax bill.  The principle element of this bill has not been disputed by Rangers.  The SFA will now be keen to establish if any part of this bill was in connection to taxes due in prior to 31 December 2010.  If it was, Celtic were entitled to be Scotland’s Champions League representatives, when overcoming the likes of Malmo stood between them and a £15m pay-day.

This is a legal minefield for the SFA chief exec, Stewart Regan, who has my sympathy. Things are about to become interesting.

While we are on the subject of that £2.3m tax bill, HM Revenue and Customs are due to get their hands on the cash after Friday next week, the last day Rangers are able to dispute the debt. If Rangers enter administration prior to that date, the cash would revert to the administrator and the club’s secured creditors would be entitled to it.

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  1. !!Bada Bing!! says:


    2 December, 2011 at 13:00


    So the 2 Indian trialists go home with 400 fagz and a 40 ouncer of Smirnoff,front page headlines in the rags when they arrived last week.Pathetic, sycophantic, compliant lap dogs.






    Is that no a bit racist.







  2. Sandman Is Neil Lennon on

    KevJungle – Put the Green Brigade into a new JUNGLE says:


    2 December, 2011 at 13:11



    Sandman Is Neil Lennon says:


    2 December, 2011 at 13:02




    At least you didny ask me whit school I went to !






    You went to school?! ;))

  3. so if the scumbags are found guilty and the national


    football governing body were complicit in not asking the


    questions regarding entry into european competition…the


    national association will be targeted by uefa with a likely


    euro ban for all clubs in the scottish league to be applied.



    is this perhaps the reason our board do not want an investigation?

  4. Lads the thing that puzzles me about this situation with whyte, why is the SFA just investigating this now.

  5. celtic *o* lennon on

    Do you think the head of the KKK over at FF is on a retainer from whytey? When this all goes down the pan and it becomes obvious the orcs were being asset stripped while being fed a line you have to think he is going to be on the end of a fair amount of abuse from his fellow clan members.



    Admin before xmas anyone???

  6. celtic *o* lennon on

    KevJungle – Put the Green Brigade into a new JUNGLE says:


    2 December, 2011 at 13:17






    Keep The Faith M8!



    There are a few on here who can’t handle the truth!




    You haven’t told him if you have any tats, don’t keep him in suspense

  7. Great article, Paul. So, we have a few days to watch and wait. Things certainly are going to get interesting. The entire hun thing stinks, ever since Murray got invloved really, the guy is a pure chancer who slides debt around like a game of chess, smoke and mirrors indeed.


    I’m not one for sympathy generally but you got to feel sorry a tad for Whyte who has been played for a patsy by murray, IMO.


    Tell me then, if things go the way you think, can CELTIC sue for the £15 million we lost by not being in the CL?? Nice on if we could.



    Hail Hail



    KINGLuBO (who is considering changing to KINGSaMMI)

  8. TootingTim, ha!



    KevJungle, no.



    Fassreifen, good point. Stewart Regan needs support for the challenge ahead.



    ASonOfDan, I believe the date was in 2000.



    RobertTressell, cheers.



    Lennybhoy, Rangers have disputed the penalty on the Wee Tax Bill, not the principle, which they have accepted.



    bournesouprecipe, cheers.



    KINGLUBO, thanks.

  9. Does anyone want Scott Bown to sign a new deal and stay?



    Persoanlly I think he weakens the team

  10. I'm Neil Lennon (tamrabam) on

    I wonder why the huns weren’t able to get a charted accountant to sign off their annual accounts


    Was it Phil who recently posted on his site that the huns were not paying their staffs NI and tax even now?



    I wonder the craigwhitey genius is thinking about getting hung for a sheep or a lamb



    It looks like the administrators may be chapping on the door at Ibroke sooner rather than later, it would be very nice to be above them in the title race when this happens. A sort of moral high ground if you like.



    “For every Fiver Celtic spend we will dodge a tenners worth of tax”



    Its ironic that the very team who take every single opportunity to cheer on the armed forces in UK haven’t contributed to the payment of them – poppycock!

  11. I’m pretty sure CW’s ban was completed by the time he took over rangers, his objection to the BBC programme related to the allegations he acted as a ‘de facto’ director of another company while banned.



    The ‘fit and proper’ test was ever and always will be a farce, anyone remember Thaksin Shinawatra?



    Football shows itself to be a blundering buffoon whenever it tries to apply financial or economic rules to a sporting competition and its competitors. Platini’s “financial fair play” rules will inevitably go the same way. It’s always a lot of bluster and strategy, followed by sheepish “what do we do now?” looks whenever called on to apply the rules.



    Nothing will come of this.

  12. celtic *o* lennon on

    RamaCelt says:


    2 December, 2011 at 13:21



    I’m not sure on merits of giving him another bumper contract to be honest. He brings something to the team at times but in 2008 and in the last 3-4 weeks we have got better without him in the team. If pushed I would say to let him leave and utilise the other talents we have in the team.

  13. The Prince of Goalkeepers on

    Lennybhoy…Supporting Neil Lennon and CFC until I die says:


    2 December, 2011 at 12:54





    I was sure somebody posted on the previous thread that they have disputed the wee tax bill…maybe a bit of wishful thinking on their part, the poster that it is




    Lennybhoy…it was me. No wishful thinking, just stating a fact that they had appealed the fine, and that may be why they were granted the Euro licence for this season.

  14. CW is a gangster…pure and simple. And since he’s owner of the scum,the funny handshake brigade’ll back him to the hilt until he can slink off to a tax haven somewhere.


    Personally,I hope the scum sink without trace…then we can get back to football and competitions without having to deal with the worst cultural influence on the game & society,i.e. rfc..


    The scum have been manipulating The SPL for decades;finally,karma amd HMRC are catching up with them. Is it possible for them to sink even lower? You never know,what with The SFA unwilling to deal with this cancer.

  15. What is highly revealing here is that the SFA have either been duped or been in collusion aiding and abetting hun FC with this situation. I am convinced that Celtic PLC were also well aware of this. Once the license was issued they have in their power the ability to revoke it before the new European season started but they chose not to. There is no new evidence that has came to light here. Interested parties (I suspect Celtic shareholders) requested that Craig Whyte be investigated (note not our PLC).



    What is also worthy of consideration here is that this was done under the auspices of Reagan and Cameron (not Peat and duffield). The supposed new face of reform within the SFA. That prospect of any reform is in complete tatters.



    Now even if Ogilvie was to command a press conference this afternoon stating that he knew about the wee tax bill and under normal circumstances the huns would not be given a UEFA license but he believed he was acting in the best interests of the Scottish game by ignoring it and yes an unfortunate side affect to that situation was Celtic FC not getting the chance to earn 15m quid and represent Scotland in the Champions league there is nothing that Celtic PLC can do about it.



    Or is there ?



    If we were to sue our national association I am of the belief that Scottish football would be threatened to be kicked out of UEFA. Celtic certainly would be.



    So Celtic PLC get their cake and eat it. The Old Firm preservation society remains a closed shop.



    Should Celtic sue if this is the case ? Will they ?



    If it comes out in the wash that the SFA gave the huns a helping hand AND IT WILL DEFINITELY COME OUT



    Where does that leave Celtic ?



    I will bet my house that Celtic do nothing because their is no bigger more vested interested party than Celtic PLC.



    I a will also predict that regardless of what happens with Rangers. That Stewart Regan and Campbell Ogilvie will still be doing business with Celtic on behalf of the SFA for years to come.















    Hail HAil

  16. Neil Lennon is (and always will be) a Celtforlife (*O*) says:


    2 December, 2011 at 13:22



    You are a green hun!




    Thats about the nicest thing you’ve ever said to me !

  17. DECLAN – – You on here again, thought we’d outed you and you pal Kevjungle. Where’s my cheque, mate!!!



    I wonder if you could lend me your brain ‘cos I’m building an idiot.



    Hail Hail



    KINGLuBO (who has no tats!!)

  18. Kevjungle



    You’re entitled to hold any opinion you want however you’re not entitled to completely misrepresent my opinion when you declare how ‘the Celtic support’ felt or feel about Gordon Strachan.



    I’m part of the Celtic Support and your view is utterly at odds with mine.



    My suggestion is that you speak for yourself and declare what you know to be true, not what you imagine to be true or wish to be true, as on this occasion.




  19. The Prince of Goalkeepers says:


    2 December, 2011 at 13:25



    It was the penalties they disputed on the wee taxcase not the £2.8 that was agreed.

  20. Scott Brown did not steal the captain’s armband… it was given him by the manager of Celtic Football Club because the manager of Celtic Football Club believes he is the best man to represent the team (and the club which includes the support) on and off the park; but then again what does a manager of Celtic Football Club really know?

  21. Dharma Bam says:


    2 December, 2011 at 13:26



    The Kev and Declan show



    car crash blogging




    We’re only trying to get the eye’s on the ball in the shape of, Tannadice on sunday!



    Never mind….the huns/CW/SFA/most of the media/etc….



    Oh, and it’s ok to take a few well deserved pot-shots at our bored! IMO!



    I don’t want to speak for Declan but, he seems to me to be rather switched on and thats more than can be said for some!

  22. SwanseaBhoy says:


    2 December, 2011 at 13:28




    I can safely assume then that you weren’t one of the 50k Celtic supporters who, booed WGS every time he touched the ball during the, SCF 1984 ?

  23. Awe_Naw_No_Annoni_Oan_Anaw_Noo says:


    2 December, 2011 at 13:27



    If we were to sue our national association I am of the belief that Scottish football would be threatened to be kicked out of UEFA. Celtic certainly would be.




    I guess that makes Sion’s recent shenanigans just that little bit more interesting.

  24. Awe Naw



    Let’s say all the Celtic board cared about was cash, which I don’t believe is true.



    If the choice is the Champions’ League or the continuation of two home league games a year against Rangers, which is the more attractive proposition from a purely cash point of view (bearing in mind the toilets in the Lisbon Lion don’t usually need a complete makeover after a CL match)?

  25. Kitalba



    Firstly, do you think there is a value in having a captain’s armband, in any team not just Celtic?



    Secondly, do you think said value decreases when the team play ‘armband rotation’ which has been the case in the last few months?



    Think Loovens, Majstorovic, Mulgrew, Brown, Kayal and Samaras have all worn the armband at some point this season.



    El Mad




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