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.

Click Here for Comments >

About Author


  1. South Of Tunis says:


    3 December, 2011 at 14:05



    I recall our centre mid pairing that night was Lenny and Sno..



    Jarosik playing also.



    Last 16 with 2 out the 3 guys I just mentioned who not many


    would have in our team at the moment.



    How easy we forget.




  2. CQN Coupon –



    CQN Coupon update –



    Estadio Nacional – Everton


    Lennybhoy – Southampton


    Greenlion2 – Leeds United


    The Token Tim – Shrewsbury Town


    Jobo Baldie – Kilmarnock


    Awalkacrosstherooftops – Charlton Athletic


    Blantyre Tim – Tottenham Hotspur


    PF Ayr – no pick yet and time running out…




  3. Ernie Lynch



    And you are not the fastest milkman in the west! Doesn’t make you a bad person though!

  4. South Of Tunis on

    brimmer ——-



    Yes ——



    I liked /rated Jarosik . I liked /rated Sno .



    I got absolute pelters



    What do I know CSC- way down south .



    Off out to catch the last of the sun —– beach walk with the dogs.

  5. Jobo B at 13 14



    Thanks for looking at that for me.



    I think we would assume that Atletico would beat Rennes so would go above us.



    However, a 2-2 draw in Udine (?) would also send us through.

  6. kitalba at 3 December, 2011 at 11:35



    Great clip showing the Celts and Scott Brown at their best last season.



    Still hard to believe our captain got carded for his goal celebration – some things never change!

  7. kitalba says:


    3 December, 2011 at 14:08



    ‘Some very clever guy invented the telephone. It is instant communication. I know what is going on in Celtic Park because I know so many who go there’




    So your opinion is based on what someone told you was going on, rather than what you experienced yourself?



    And those of us who have never ever heard any Celtic fan say anything regarding Gordon Strachan’s religion, nationality or football allegiance are supposed to defer to you?

  8. Vmhan♣ who Supports Neil Lennon says:


    3 December, 2011 at 14:19


    ‘I hate it on here when cqn’ers round on they’re ain folk, who needs huns to rock the boat.



    Did this all start with wee Gordon Strachan’




    It started when a poster suggested that Celtic fans who were critical of Gordon Strachan were motivated by either religious bigotry or racism.

  9. The Honest Cover-up says:


    3 December, 2011 at 13:19



    Great post matey the end is near for the low lifes..

  10. The Battered Bunnet on

    Interested to note that, according to the Horribles’ fishal site, Thomas Bendiksen, who starts his first game today for Rangers’ first team, is out of contract in 4 weeks time, having signed a 6 month extension to his youth contract in June.



    How much is that Bendiksen in the window?

  11. ernie lynch:



    Have you ever heard of that new invention called the TV. I watch the games , again and again.


    I pay for my seat but I can’t get there. Nevertheless, I buy my season ticket, I pay for my CH67 subscription and I pay for my Setanta subscription too. Now and again I fly home if Ican afford the time away from my kids.


    My opinions are well informed. S oy ours… do you go to the games? Do you put any money into the club? Why are you so anti-Scottish? After all I am Scottish, I fly the Saltire and I DON’T BAD MOUTH SCOTSTMEN.

  12. The Honest Cover-up says:


    3 December, 2011 at 13:30



    Do you honestly think there was an appeal on the wee taxcase?

  13. I never have much to say when posting so excse the spelling and grammer.


    But i come on here to be updated,informed and dare i say entertained.


    Many to many to mention all of them but tarrant today at 1.04,MWD, BRTH,KITALBA & Rougeleader make me proud to be part of the cqn and world wideCELTIC FAMILY


    Im 50yrs of age and was pointed in the direction of this site the day of the strachan gt# it was a low point in my celtic love affair as i thought the world of the wee man and still do.


    My daughters showed me how to switch on a compter registered me with cqn and i was introduced to someone called Paul67 reminding us how many away fixtures the huns had to play and urging us to keep the faith. Posters talking about standing shoulder to shoulder with fellow tims no matter what the odds or circumstances.


    My dog got the legs walked of it the day they dropped points at mwell and came on here to read about Paul sitting on the stair waiting on a text from his bro.I sat at the computer and wept at the loss of our beloved Tommy Burns then was filled with pride at the conduct of the celtic family in times like that.


    Stopping 10 and beating hearts on the last day were great as are so many memories of the hoops but as i grow older i hope the feelings of helecopter thurs never leave me, when i seen the fans then wgs and the players doing the huddle i thought of my dead father i thought of tommy and of the joy celtic fans all over the world were feeling.Those days are coming again along with payback for over a century of cheating by the establishment.So whats the point of this ramble well no matter who comes on here and trys to divide us if we stand united and shoulder to shoulder WE SHALL OVERCOME.


    ps what odds on barrowman scoring anytime in 90 mins against the cheats.



  14. The Battered Bunnet on

    Before I go for a hot shower…



    According to the Rangers website, a package of 2 adults plus 2 kids tickets for today’s game against Dunfermline is only £20 for the Club Deck.



    Also, if you pre-order “Walter: The Illustrated Story of a Rangers Legned” in the next 5 days you get a free packet of felt tip pens.

  15. So Newcastle oaffered less that Celtic?



    And..there wur Nae other Suitors, fur His Haun?



    The Truth, dawned.



    O.K. .. “Ah don’t need tae be hit by a Sledgehammer..tae see the light”



    said Broonie…



    “Celtic,it is then?”enquired his Agent.



    “Celtic, it is!”




  16. Newcastle 0 – Chelsea 3 (two very late goals).



    Bit unflattering to Newcastle who hit the woodwork 3 times.

  17. Over...and...Over on

    leftclicktic says:


    3 December, 2011 at 14:40



    Enjoyed reading your post, Great memories.




  18. kitalba says:


    3 December, 2011 at 14:37




    Do you believe that those Celtic fans who criticised Gordon Strachan were motivated to do so because he was Scottish?



    Do you believe that those Celtic fans who criticised Gordon Strachan were motivated to do so because he was not a Catholic?

  19. aldersyde avenue



    a good point well made.






    Great read. Smashing post. Have a mental picture of the dog cream-crackered from the long walk:)



    Hail hail

  20. Left Click @ 14.40



    Pal.. did You read whit Kitalba jis Called Me?






    So ye like tae be entertained by a guy like Him?







  21. kitalba says:


    3 December, 2011 at 14:42





    If you are man enough send me your number right now, I’ll call you. kitalba@gmail.com




    No offence.



    But you sound like a nutter.

  22. You are a piece of Shite Kojo and it is my wish that we meet one day in person. You will regret that day if it ever comes to pass.




  23. Lennon n Mc....Mjallby on

    When the hunnery drew with St.Mirren somebody posted their team before the game…….




  24. ernie lynch:



    Yeah a nutter who does not hide.




    Why do you hate the Scottish so much you nutter?

  25. Kitalba






    Ah suggest ye go an tak a Cauld Shower..



    Ye are Makin a Darn Fool Oot yersel.



    Ah am tempted tae Pull yer chain.. a wee bit





    But, Ah wullnae.

  26. Text 80295 and ask the BBC if Rangers should have been issued with a Uefa License back in March given the wee tax bill was outstanding

  27. Lennon n Mc....Mjallby on

    To be fair their team wasnt posted before Killie beat them……..