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. My dear,dear,dear,friend..AntrimKev






    Dinna Despair.. We kin Hope fur the Best.


    Today’s Game , ain’t over,yet.



    Anyway, We are noo Cookin’ wit Gas.. and The G.A.


    are Runnin’ oota.. Gas.



    So.. it is only a matter of Us,



    Winning, Every Game ,from noo oan.. and



    We wull be Hame Free.



    Maks Sense tae Me.





    yer pal..who likes ye aloater

  2. Steve Conroy just oot for wee laugh the day



    guy should be on Royal Variety or somethin




  3. My dear,dear,dear,friend… Over and Over



    Sound Philosofeeeeeeee.. Pally.



    Couldnae Agree Mair.





    yer pal..who likes ye mair and mairer.

  4. Seven Fishes Four Steaks on

    Antrim Kev, I believe the only team to make a bid fir Donnelly has been brentford. 75k on the table.




  5. My dear,dear,dear,friend.. Top Guy






    It ain’t over,till it’s Over!



    Thanks fur the update,pal..



    Goat Any mair..








    yer pal..who likes ye aloater

  6. Seven Fishes Four Steaks says:


    3 December, 2011 at 15:36




    i think the reds will be looking double that + a lot of add ons

  7. Just saw the hun pen,truly hilarious. Aluko,the Nigerian Greg Louganis.



    Steve Conroy, total diddy.



    The thing that gets me with supposed Celtic supporting MIbs


    is how they feel that they MUST not/never be percieved to show anything


    other than to be favourable to the huns.



    Hun supporting refs are of course, completely the opposite when it comes to us.




  8. thebhoydaveJAPAN on




    Attention gained.



    Your assumption isn’t misplaced, but elapsed.


    I was a member when in the vicinity, but no longer am – on both counts.



    The TCSC is still going, but I fear nowhere near as strong…


    You display a minor grasp of Japanese culture when you probe Celtics popularity wane post Nakamura san.


    I used to watch Celtic on “Sky” in Japan – due to Naka.


    But now the hoops are a shadow – a tumbleweed – in the Japanese psyche.






    Oh dear, the huns just bagged a dive of a penalty … Budda wept.






    Snowed today.


    Made my lad’s 4th birthday end on a high.


    In 2 week I’ll be in Glasgow.


    I’m the boy before Xmas!


    Cannae wait.



    Hail Hail




  9. Jelly fains a foul….”hall refereeee”


    1second later…


    up !…


    …bombin doon the wing




    loses the baw

  10. antrimkev


    seven fishes



    ma bhoy plays for the under 13’s and has been raving about him as have a few scouts, Fulham taking a particular interest.

  11. Just popped back in………..



    Some eye catchin’ schtuuufff agin.



    I’m away back into the shed, away to watch some paint dry…..a rather handsome chest done in “mouses back”.



    I kid you not!



    (what’s the chances thems get anurra penalty?)

  12. Seven Fishes Four Steaks on

    Antrim kev, I believe the 75k would have been accepted if they loaned Donnelly back to the end of season. I believe a 6 figure sum will be accepted. Just what I’m hearing.




  13. Kojo, cap’n



    here’s a good one for ye



    Jelavic is playin utter shengaloid !!