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. Awe_Naw_No_Annoni_Oan_Anaw_Noo says:



    2 December, 2011 at 13:27



    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. etc





    Best case scenario is the SFA were duped and it is in line with the nature of the club they are dealing with.



    It would be a great pity imo if Regan, who spent a lot of time arguing for reform with SFA members and delivered a changed and speeded up Disciplinary process that reduces manipulation opportunities were to be tainted by whatever Rangers told the SFA about the wee tax bill.



    In respect of the wider argument, a factor not given much or any weight in previous business deliberations would be the financial impact on Celtic of the game being seen as having no integrity.



    I have no idea what the cost of that would be but I do see Tims of long standing saying they could not support a competition that lacked integrity,so it will have a cost.



    The decision facing football, not just Celtic, is carry on as usual fingers crossed or admit the last ten years at least has been one great F up (including Celtic’s period of debt matching in the early 2000s) and working out a new business model for the Scottish game based on faith in our own ability to get it right next time.



    http://www.youtube.com/watch?v=2vGMgov_S5s (just for you Aw Naw) ;)

  2. Neil canamalar Lennon hunskelper extrordinaire @ 14:53



    Are stats all that matter ? In that case is Wim the Tim not more successful than both MON and WGS with his 100% title winning record. Let’s face it we could argue all day about the merits of both managers.



    Whilst I do not fully agree with Kevjungle’s views, there is an element of truth in what he says, that Gordon was not well liked among the Celtic support, particularly those of us in our 40s or 50s, who remember Ferguson’s Aberdeen side of the 80s. Of that team, he and Willie Miller were the two who probably most attracted the ire of the Celtic fans.



    Nor where there many whoops of joy when news of his appointment was leaked on Black Sunday. Now that may be more to do with who he was replacing, and the manner of Martin’s departure being announced. I can honestly say I was distinclty underwhelmed by the appointment, in comparison to being enthused and excited by O’Neill’s appointment.



    Having said that, the very reasons that Gordon was disliked by the Celtic support in the 80s, his will to win and determination to do whatever it took to do it, ultimately were what endeared him to the support. Swanseabhoy note, I am speaking only for myself, that is my opinion !!!!



    We only like winners when they are on our side, and WGS was a winner when he was at Aberdeen.

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


    2 December, 2011 at 14:50


    Greensideup is also Neil Lennon says:


    2 December, 2011 at 14:48







    You’ve lost me ?



    You said on the previous page that you would say no more about GS and I replied TFFT (Thank F*** For That) :)




  4. thom….


    a wee bit tired tonight….


    but not THAT tired


    sorry to be playing ‘uncharacteristically”‘


    just a wee frog in my throat that i needed to clear….


    cleared now…..time to move on


    what a great team celtic are producing this year!!!


    thats the team for me


    hail hail



  5. Kitalba



    How dae ye Know


    that there are Fools.. etc.. who write stuff oan here










    You are another Guy who goes oota his wey tae


    Hoit Folks.



    Did Yer Mammy no tell ye..



    That that Wiz



    No Nice?

  6. Neil canamalar Lennon hunskelper extrordinaire on



    three games with a flawed opinion is no good to anyone, sammi’s game hasnt changed, your now looking at his input is a different way.

  7. South Of Tunis on

    Shortbread 2008 —-



    Chick Young —– ” Gordon —a clean sheet -it’s been a while since you managed to say that ”



    Gordon Strachan —- ” Aye ! I was about 15 ”



    He knew they were vermin , he treated them like vermin.




    What he did then I saw Beram Kayal do not a few nights ago. Do you remember Eric Cantona at Crystal Palace “My best moment? I have a lot of good moments but the one I prefer is when I kicked the hooligan.”

  9. Celtic lure too big for youngster Dylan McGeouch



    Dylan McGeouch turned down a personal plea from former Rangers manager Walter Smith to stay at Ibrox in order to rejoin his boyhood heroes Celtic.



    The 18-year-old scored for Celtic on his home debut against St Mirren last weekend after moving from Rangers in the summer.



    “It wasn’t about saying no to him,” said McGeouch.



    “It was about what Rangers could do for me. But as a Celtic fan, I thought Celtic was the place for me.”



    McGeouch had been on the pitch eight minutes by the time when he scored a remarkable solo goal to complete Celtic’s 5-0 win over the Buddies.



    Continue reading the main story I was in a few meetings with Rangers just before I came here and there was a lot of things said. It’s hard to say, without going into the details, but they wanted to keep me and I didn’t really know what to do


    Dylan McGeouch


    He broke free through a throng of St Mirren jerseys before despatching a low left-foot shot into the net, and several messages of congratulations from his former team-mates were waiting for him at the final whistle.



    “A few of the boys texted me to say congratulations,” he said. “I’ve got a good relationship with some of the boys at Rangers, so it was good to get a message off them.



    “There’s a few I’m quite close with who wished me good luck. I get on well with them outside of football.”



    The youngster has now experienced a taste of the limelight associated with success at the Old Firm, but intends to maintain a low profile and push for a regular starting place in the first team.



    “I’m not really used to the attention, so it’s been a bit of a shock,” said McGeouch. “I need to keep my feet on the ground, the hard work starts now.



    “You get a wee glimpse of the celebrity thing with fans, and you’re dying to do well in the first team and get more of that.



    McGeouch says he wants to maintain a low profile “But playing football is the priority really, and all the other stuff is irrelevant to what happens on the park.”



    He also insists that there was no hard feelings when he decided to leave Rangers for Celtic and his decision to move was purely based on his background as a fan of the Parkhead side.



    “I never played them off each other,” McGeouch added. “I’ve been a Celtic supporter since I was born – my dad is one too – to come here and score a goal like that means a lot to me.



    “Once I made my decision, that was the right one for me. Scoring on my debut helped me settle into the team as well.



    “I was in a few meetings with Rangers just before I came here and there was a lot of things said. It’s hard to say, without going into the details, but they wanted to keep me and I didn’t really know what to do.



    “Both clubs were the same. It was nothing more than a personal view – I would never move to a club for the financial side of things.



    “You have to be happy, and I thought Celtic were the team that I grew up watching.



    “I thought I would be happy here, and I am.”

  10. kit




    just thought it might be worth exercising a wee ghost


    great day….as always being a tic fan


    but tomorrow will also be a great day being a tic fan…..what a great


    prospect to look forward to…..


    this tic….like all the other tic….are OUR tic…


    And I wouldnt have it any other way


    hail hail



  11. Greensideup is also Neil Lennon says:


    2 December, 2011 at 15:07







    You’ve lost me ?



    You said on the previous page that you would say no more about GS and I replied TFFT (Thank F*** For That) :)




    Ah, thanks for that M8!



    I mean it this time…no more talk about you know who!



    Off oot.



    Hail! Hail!



    May God Bless ‘Every’ Celtic Fan

  12. Neil canamalar Lennon hunskelper extrordinaire on



    obviously you still are, or you would’nt be peddling old meeja propaganda, innit.

  13. The Ghood will prevail on

    I loved MON and WGS, but never forget, the final season for BOTH of them was UTTERLY DIRE football and they didn’t win the title.


    Both men have had their day at Celtic, but history will record them as greats.

  14. Imatim and so is Neil Lennon on



    2 December, 2011 at 14:50


    DECLAN 1419



    You’re exceptionally good with the soundbites and buzz-words,you have them down to a FINE ART.



    Including,unbelievably,the spelling.



    The reason I make this admittedly pejorative remark,is that the rest of your post betrays your limitations in this particular sphere.



    To simplify things,have you been given a wee list of these buzz-words,etc,to throw in to the post to endorse your credentials? IN CAPITALS?



    And left to your own devices for the rest?






    2010 Never Again




  15. Sorry to say this lads but I don’t trust the SFA one bit and I feel that mr whyte will pass the SFA fit and proper test. I have a feeling the SFA are trying to show they have changed by investigating this and I for one ain’t buying into this investigation at all or maybe the para’s ripping right out of me.

  16. My dear,dear,dear,friend.. canamalar






    Sammi, is noo back in the Will..



    Like Ah told Ma readers.. a coupla Days Ago.



    Sammi, hid Four Games..Noo Five..



    In which he Played awfully well..



    AND SHOWED A VAST IMPROVEME NT from his Previous .Long String of .Dull and Unexciting Performances..



    Hence.. He is Noo back In the Will!






    If he Starts tae Backslide.. and









    Lacklustre and Disappointing Performance..is Succession..’






    By Jeez and By Jingo..



    Sammi,wull find Himsel






    Wance Mair.



    Maks Sense tae Me.





    yer Pal. who likes ye aloater


    AWE NAW 1457



    Nice wee rant,crystallises what has been said for a few years by yourself and others.



    The huns were in trouble.



    The board knew that.



    The huns got pumped in Europe,happy days in the boardroom and elsewhere.



    Then they splurged,and the board reaction was……..






    And they did explode,on ill-gotten gains,to three-in-a-row!



    The Mr. Creosote episode never arrived…………………….

  18. I'm Neil Lennon (tamrabam) on

    its quite weird how some of seem to believe that the SFA/SPL will follow the rules and make life difficult for the huns



    absolutely no chance

  19. RalphWaldoEllison-is Neil Lennon Season 2011-12 on

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



    2 December, 2011 at 15:07






    Sweet dreams M8!



    May God Bless ‘Every’ Celtic Fan





    Does that wish include Gordon Strachan, who is now, regardless of his antecedents as a player with Aberdeen, a self confessed Celtic fan?






  20. cardiffbhoy says:



    2 December, 2011 at 15:07



    In his first spell as Celtic manager Billy McNeill was the speaker at a ‘smoker’ in Greenock’s Loreto Club. He made his admiration of WGS unmistakably clear.



    Big Billy also pointed out that it took some time for Strachan to sign for Aberdeen in a swap deal which involved Jim Shirra going to Dundee. The reason for the delay was – Billy said – that young Strachan wanted to join Celtic. Only after it became obvious that there would be no bid from CP did he join Aberdeen. The rest, as they say, is history.

  21. kojo


    mark over stepped on the mammy front


    too late though….foot in mouth is catching fast…


    already reached lanarkshire and beyond


    talk about wrong timing for a run????

  22. Awe_Naw_No_Annoni_Oan_Anaw_Noo says:


    2 December, 2011 at 14:57



    Even if your hypothesis unfortunately proves correct, i.e. protecting the OF model, it could be argued that it was done in the best interests of the club and it’s future.



    That’s where my problem lies.



    I can see the purpose of maintaining the strongest income model. That’s the Head thinking.



    However, the very existence of that evil organisation is an anathema to me and I pray for their elimination. That’s the Heart beating.



    Whatever the outcome, I don’t believe the club’s Board are acting out of any personal financial gain; rather what they may consider the best interests of CFC.



    A critical dilemma approaches for the club.

  23. Kitalba bit lost mate.



    Scott Brown has been injured more than once playing for Celtic? I know, like I said he has a poor injury record.



    No innuendo about being perfect. Far from it, me and Broony both.



    I said ‘prefect’ in your reply to your question about if there’s any value in being one. I did not have such an honour bestowed upon me.



    Hail Hail anyways.



    El Mad




  24. RalphWaldoEllison-is Neil Lennon Season 2011-12 on




    Just in case you missed my post from last week.



    Many thanks for your kind comments about my recent family situation. I also mistook you for Johann of the same clan and attributed some of his bad news to yourself. Mea culpa.



    Anyhoo, thanks for taking the time to offer support at this time.






  25. I'm Neil Lennon (tamrabam) on



    i dont know wgs would have wanted to sign for celtic so much since he was a hibbee if im not mistaken



    for me wgs time was when the rot started


    it was when we started buying 50 players for a half a million quid each



    it was sure to end the way it did



    many folks forget 7 games from his end at CP ehn the chant was very much strachan startachan GTF



    I would have been very disappointed if he returned as lennys so called mentor,

  26. There are a few posters on CQN whose posts I love reading.


    Brogan Rogan Hogan & Trevino is unmissable. I enjoy the knowledgable comments from Barcabhoy and Auldheid. Right up there is Declan. Absolutely brilliant stuff. Always makes me laugh. Get with the programme bhoys!!

  27. El Madrigal:



    I apologise, I misread your post. My point regards Scott Brown and his injuries was simply he does get stuck in and accepts others get stuck into him in return. Sometimes he comes off the worse but always he is wearing our jersey. I believe in standing up for anybody who fights my corner.

  28. firtzong @ 15:21 –



    I cant disagree with you mate, and Strachan would have been great in McNeill’s Celtic team,



    My abiding memory of him from the 80s though was of him and Miller refereeing games against Celtic, much like Man U players of today still behave. I didnt like him, I did respect him. I grew to like him, but not the same way I love Martin. We are all different though.



    Your story appears to have been the first time the Celtic board let Strachan down in the transfer market, sadly, as Awe Naw has written today, it wasn’t to be the last !


    IMATIM 1519



    Ach,it’s Friday efternin,



    Still got a nightshift to go.



    Somebody wis gonna get it.



    Wee Dec wis jist in the wrang place at the wrang time.