The SPL Commission today ruled that Rangers EBT payments in connection with side-letters should have been disclosed to the SPL and SFA as financial entitlements, that senior management of Rangers (in liquidation) decided these side-letters should not be disclosed to the football authorities, and that the old board of Rangers made such payments without taking legal or accountancy advice.
This is the result we expected, Rangers (now in liquidation) were guilty of invalidly registering players for a period of 11 years, but it was not the outcome expected. The Commission decided against imposing sporting sanctions, based on the evidence of Alexander Bryson, Head of Registrations at the SFA.
His evidence stated that “once a player had been registered with the SFA, he remained registered unless and until his registration was revoked. Accordingly, even if there had been a breach of the SFA registration procedures, such as a breach of SFA Article 12.3, the registration of a player was not treated as being invalid from the outset, and stood unless and until it was revoked”.
So Rangers failed to properly register players, withheld information which allowed this to be discovered, but as the information was not discovered, the Mr Bryson regards the registrations to be valid. With this evidence from the SFA, the Commission were unlikely to come to any other conclusion.
Mr Bryson’s evidence directly contradicts Uefa’s ruling from 2011 in relation to Sion, who registered players with the Swiss FA. The Swiss FA and Uefa subsequently ruled that these registrations were made incorrectly, and that registrations were invalid from when they were submitted, not when they were discovered.
The Commission can only rule on evidence before it and the entire outcome turns on Mr Bryson’s evidence. Mr Bryson’s evidence is also inconsistent with all previous SFA player registration errors, but led to the Commission delivering the outcome the Armageddon-merchants wanted.
We did not get the punishment some of us hoped for, but the verdict established that for 11 years Rangers were playing to a different set of rules than the rest of us.
While some disputable SFA evidence was crucial in protecting Rangers from most harm, the Commission left no doubt about the Association’s president’s responsibility.
“Mr Ogilvie dealt with all aspects of football administration at Rangers until late 2002 or early 2003”, and “assumed that these (payments) were made in respect of the players’ playing football”.
“…it should be noted that Mr Ogilvie was a member of the board of directors who approved the statutory accounts of Oldco which disclosed very substantial payments made under EBT arrangements”.
“There is insufficient evidence before us to enable us to draw any conclusion as to exactly how the senior management of Oldco came to the conclusion that the EBT arrangements did not require to be disclosed to the SPL or the SFA. In our view, the apparent assumption both that the side-letter
arrangements were entirely discretionary, and that they did not form part of any player’s contractual entitlement, was seriously misconceived.”
“There is no evidence that the Board of Directors of Oldco took any steps to obtain proper external legal or accountancy advice to the Board as to the risks inherent in agreeing to pay players through the EBT arrangements without disclosure to the football authorities.
“The directors of Oldco must bear a heavy responsibility for this. While there is no question of dishonesty, individual or corporate, we nevertheless take the view that the nondisclosure must be regarded as deliberate, in the sense that a decision was taken that the side-letters need not be or should not be disclosed.
“No steps were taken to check, even on a hypothetical basis, the validity of that assumption with the SPL or the SFA.”
“It is the board of directors of Oldco as a company, as distinct from the football management or players of Rangers FC as a club, which appears to us to bear the responsibility for the breaches of the relevant rules.”
Mr Ogilvie, “the board of directors of Oldco (that’s you).. appears to us to bear the responsibility for the breaches of the relevant rules.”
Consider your position.
199 Comments- Pages:
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ernie lynch:
Do you expect them to reply instantly? GIve them time. Also, please remember this is an institution whose members have been subjected to bombs and bullets. They need to be careful.
Final point from me is that the BBC have interviewed Billy Dodds who wants us all to move on. Quite shameful BBC tactics!
Boycott the SFA.
I would like Celtic to say something but I doubt they will. They have been directly affected by the actions of the Oldco and SFA.
I want to be a doctor.
I think I’lI deliberately lie to the GMC that I have a medical degree, and hope they believe me, safe in the knowledge that I cannot be found guilty of illegally practising medicine if I get caught years down the line. Staggering logic.
John O Neil
14:20 on 28 February, 2013
‘Ntassoolla:
It may be your opinion that Celtic is a Scottish club. However many of us disagree. Celtic is an Irish club playing in Scotland. Guess it depends on perspective! Regards.’
The paradox is that it was the antipathy of Scottish society towards the Irish Catholic immigrant community that has made Celtic what it is. The furnace in which we were forged.
If Celtic had been formed in England we would have lost our identity long ago by being welcomed into the fold.
The Bhoy Black,
Marys Meals and Celtic. A match made in Paradise. More to come with this relationship in the future.
I have always been very pro Scottish football. I love it, its what I was brought up on. I had misgivings about us moving to another league. However today is a watershed day. I dont doubt LNS made an honest decision but the way in which the football authorities in collusion with RFC(il) have bent over backwards to make things easy for them is the last straw.
We must relocate at all costs. Let them come with us if they like, it wont matter, we need to be under the umbrella of a fair and equitable association.
johann murdoch
14:11 on 28 February, 2013
But he is the greatest administrator (of errors) in the whole of the world of ‘sport’. Maybe Wiggy Smith could help out as his folks have obviously had there mobility scooters delivered.
Bryce Curdy
14:27 on 28 February, 2013
‘I want to be a doctor.’
Well with your nom de blog you will need no introduction to your future colleagues.
Once again another orchestrated Sfa whitewash which will result in mr Bryson and Ogilvie leaving as the stool pigeons with a mice wee handshake for taking the fall ! Rancid disgusting sfa Sevco complicit WHITEWASH !!!!
Ach, it’s just a storm in a T cup, all will be forgotten soon enough.
Let’s just forget about everything and get back to where we were before all this happened, you know it makes sence.
In a couple of seasons they will be back in the spl, they will still have the bent referees on side, what’s no to like.
Today…Timmy was firmly put in his place.
My old grande always said never trust anyone called sandy, anyone who changes their name that much has something to hide.
Ps any spare for Saturday. Can travel to pick within reason .
Paul67 et al
So, Rangers FC gained “no unfair competitive advantage”.
“Mr Black did not consider the Trust as a means of tax avoidance, but rather as a means of retaining and rewarding loyal employees. So far as Rangers was concerned it enabled the Club to attract players who would not otherwise have been obtainable”
(article 36, p9 First-Tier Tax Chamber Decision 2012)
I am beginning to think that Lance Armstrong got a raw deal.
John O Neil
14:26 on 28 February, 2013
‘ernie lynch:
Do you expect them to reply instantly?’
Experience suggests there will be no response.
corkcelt @14:14 boo hoo.
I am entitled to challenge slurs on my country, implied or direct, from you or others.
The way is now clear for all clubs to go into liquidation and clear their debts and keep their history.
Watch it happening. The game is really bust!
Celtic should resign from the SPL now. Play as a globetrotting super club until some other league invites us in.
I am disgusted with Scotland and Scottish football.
LB
That’s the madness beginning again – Hurt Celtic,hurt our own club,because we have been sinned against.
Is there a name for this state of mind that kicks in after we have been stitched up?
It is some type of syndrome?
I despair.
16 roads
Agree 100%
This Alexander “Sandy” Bryson…
JIM FARRY had the day off yesterday but it’ll be a permanent vacation if Fergus McCann has his way.
The impromptu holiday came after the Scottish Football Association’s Chief Executive was suspended – on full pay – from his pounds 100,000-a-year job.
The move came after an independent inquiry into delays three years ago to Jorge Cadete’s registration as a Celtic player found that Farry was to blame.
As a result, he was suspended yesterday for an as yet unspecified period of time.
One SFA official said last said: “We were left with no other option.”
The move is a victory for Celtic supremo McCann and he is now determined to move in for the kill, having gained support from other club chiefs, including some of Farry’s former allies.
Farry now has time to homologate, interpolate and promulgate from his arm chair, pending an investigation by the SFA into the dispute with Celtic.
His fall had to come. Simply put, while he believed he was in the right over the Cadete affair, evidence presented to the tribunal proved the opposite was true.
Last Friday, it emerged Farry would be on his own after Celtic’s legal advisor Rod Mackenzie had finished his cross examination.
Mackenzie revealed: “In the notes from the crucial meeting on March 29, 1996, the information Mr Farry gave was very short, running to only four lines.
“Because of that he was clearly struggling to explain how it was the executive came to be ‘fully briefed’.”
When Farry failed to give a response to satisfy either Mackenzie or, more importantly, the SFA hierarchy, they asked for a settlement.
Those who employed Farry had decided they couldn’t back someone who was blatantly wrong.
[B]The lengthy delay in Cadete’s registration going through was entirely his fault – but it is unclear what part registration chief Sandy Bryson may have played in this debacle [/B]
The last thing the SFA’s office bearers, Jack McGinn, John McBeth, George Peat, and Chris Robinson, were going to do was support a sure-fire loser, especially after the SFA’s legal council had told them to climb down gracefully.
At high noon, on the steps of their offices at Park Gardens, SFA vice president John McBeth confirmed the start of Farry’s demise.
He said: “The Scottish Football Association advises that the arbitration raised by Celtic against the SFA has been settled by the parties prior to completion of the arbitration.
“The settlement is in favour of Celtic. The SFA has issued a letter of apology to Celtic, will make payment of an undisclosed sum of compensation to Celtic and will make payment of Celtic’s reasonable legal expenses in connection with the case.
“The SFA also advises that its chief executive, Mr James Farry, has been suspended on full pay.
“Due to the legal nature of this matter the SFA will not make further comment presently.”
Celtic will collect pounds 10,000 in compensation but this case had little to do with money.
The club, or more accurately Fergus McCann wanted to prove the Parkhead club had been wronged by Farry. By being able to decide when a club could play a player they had purchased, and were paying, the SFA chief showed he had too much control and power.
Of course, Farry was yesterday still pleading his innocence over the matter which has rocked the Scottish game.
Reading a prepared statement, he said: “I have received notification from my employer that the SFA may require to carry out an additional investigation of certain issues arising from the dispute between Celtic and the SFA.
“I indicated I would be pleased to co-operate with any such additional investigation which will be the third review since the player was registered for Celtic on March 30 1996.
“It is normal I understand – although it is a first for me – that when an employer notifies you of a suspension pending the outcome of a proposed investigation, it is nice to comply.”
He survived one inquiry into his handling of the Cadete case, in March 1997, when the SFA threw out McCann’s claim that Farry had stalled the registration procedure.
Given this week’s findings by QC John Murray, questions must now be asked of those who sat on that investigative committee.
While the SFA executive were wrongly convinced by Mr Farry’s defence, McCann kept the heat on both the game’s administrative body and the chief executive.
The Celtic chief’s crusade gained momentum in the past six months as discontent and disquiet at Farry’s actions weakened his power base.
The SFA Finance Committee was “disappointed with the attitude of the chief executive in refusing to discuss the content of the report” back in September.
Then, in February this year, pressure intensified on Farry when Scottish Premier League bosses demanded a showdown meeting with the SFA chief over claims he misled them regarding the allocation of UEFA Cup places.
Farry was accused of keeping them in the dark over an UEFA ruling over the break-down of how Euro places would be handed out.
He talked his way out of that one stating: “It is not factual to say there has been definitive legislation over the representation from Scotland.”
Those in charge of Scotland’s top clubs steered away from passing comment or judgement on Mr Farry yesterday.
But Kilmarnock chairman Bill Costley said: “I am surprised that Jim Farry has been suspended and I am very surprised if there has been negligence on his part.
“He is known as an excellent administrator not only in this country but abroad as well. He has a good reputation.”
Last night, the SFA were claiming it would be business as usual.
With no deputy chief executive, Bill Richardson, Director of Administration and the most senior member of staff, is likely to take over.
“It just the same as if Mr Farry was away on business, or holiday” said an insider.
It might be a very long holiday.George Peat (Airdrie) – Chartered accountant who is also SFA Treasurer. Embarrassed earlier this year when liquidators were sent into Airdrie over an unpaid debt.John McBeth (Clyde) – SFA vice-President and the man who delivered the statement which appears to have ended Farry’s reign at Park Gardens.Chris Robinson (Hearts) – Second vice-President and Hearts chief executive. Apart from deliberating on Farry, he has this week seen his Jambos hit relegation zone.Jack McGinn (Celtic) – SFA President, former Celtic chairman who made way for McCann at Parkhead. Conflict of interests kept him off Emergency Committee.
ernie lynch:
final, final point from me! They are in positions of responsibility. We can write with emotion and sometimes with cool minds. They have to be careful. Tend to agree with you about your point about Celtic’s heritage.
Don’t abandon Celtic. Abandon the SFA.
Hi Paul
I believe the best response to this folly is to raise a legal test case against the SFA in the small claims court or ordinary court ? for return of monies spent (season ticket X years plus travel expenses) in relation to their product marketed / sold not being as advertised. (evidenced within its own rules & regulations). I am sure some of our legal friends would have a field day with this lot of crooks. Once the case is won we can then all refer to the same test case for refund of losses.
corri04 14:28
Couldn’t agree more with your post but under the auspices of UEFA as the governing body, i very much doubt there is such a thing as a fair and equitable domestic association
On a happier note, i became a granda last week. Young Daniel was born. Happy as Larry i am. (my apologies to BoscoBhoy. I asked my daughter to log me in and when she said there was someone else called BoscoBhoy i was thinking of another name but then she said “no probs dad, thats you. Oops. )
We have known for many years we have been cheated,but we never had the proof so we could not do nothing about.We now have the proof but still cannot do anything about it.Just about sums it up.Sad really sad, I give up.
LiviBhoy 14:34 on 28 February, 2013
“The way is now clear for all clubs to go into liquidation and clear their debts and keep their history.”
Except – when you are liquidated you lose your history.
Just because they are deluded it doesn’t change the fact.
Celtic winning is like a stake through their black hearts.
There seems to be a lot of guys having a go at Celtic fans for “abandoning Celtic” because of LNS, I don’t think the guys are abandoning Celtic, they are abandoning Scottish Football as they see it to be corrupt.
For me, like any issue I deal with in business or personal life, it’s wise to take a step back for a few days, gather the data and once all the noise has calmed down take your view.
I was never in doubt they would be found guilty but I did not think it would be black and white, the consequences of an unequivocal decision would be huge and wide spread, nobody was ever going to allow that to happen.
It’s all about the now liquidated club anyway, they died and any sanctions (including titles) were meaningless anyway. What’s interesting now is that the new Rangers are an irrelevance and will be for a good few years to come. When they do get back in to the SPL they will not have an advantage as before, so let’s see just how big / good they are in a level playing field.
Let’s not forget, they liquidated and had to reform as a new club, are in the 3rd division, struggling financially and currently have a very poor team. It’s a long long way back for them, today’s events are noise in the grand scheme of things. Even their blowhards and media groupies know that what has happened to them is completely unimaginable. I can remember taking my boy to his first games back when their 9 in a row was nearing it’s conclusion, I never thought we would ever win the league again, genuinely never believed we could reform and get back there. Little did I know that within years Celtic would be on top of Scottish football for many many years and Rangers F.C. would be liquidated, incredible.
Now that the (without fear or favour) LNS has found this deed football club guilty of providing undisclosed payments (brown envelopes) to a multitude of players etc, will HMRC be pursuing the resultant tax element of these payments…?
Dear Excellent CQNers,
I make it a rule to be a high-fives, thumbs up sort of person. Or, if you like, a happy clapper. My theory is that life’s too precious not to be happy.
The psyche of the Celtic support at large often lunges between the exuberant highs and gut-wrenching lows of an emotional rollercoaster. Some of us are rainy day people, who don’t seem truly satisfied unless they have some bitter injustice to rail against or some fearful calamity to bemoan. That’s fine by me, although I struggle to sympathise with that cast of mind.
There’s a hardcore subset of our rainy day people that seems perpetually on the verge of dramatically flouncing away from Celtic – forever! – unless the club immediately says/does whatever it is they suggest. The club, being inherently and necessarily more conservative than its most vocal supporters, rarely obliges, but thankfully our more dramatical comrades tend to stay on the one road with us anyway.
Celtic came out of a community that suffered what to our modern sensibilities was almost unimaginable hardship. 125 years later the club and its founding community have succeeded perhaps beyond the most hopeful dreams of Brother Walfrid. You’d think nothing would shock us by now.
I haven’t had time to process the details of today’s news, although I’m not surprised at the outcome. However, Celtic has always been a part of my life and will be proud and glad to one day share the gift of Celtic with whatever children and grandchildren God sees fit to bless me with.
I can’t imagine ever cutting myself off from our club because of something people outside the Celtic family did, or because the club didn’t do something I demanded, and I hope you all feel the same way.
Your friend in Celtic,
Philvis Returns (thumbsup)
Lots of knee jerk reactions which are totally understandable. This verdict makes no sense. The document is even worse. How can there be no advantage?
They have what they had 2 years ago nothing has changed apart from their debt position. Anyone who thinks differently is not thinking straight. We can keep saying it’s a new club but it’s not.
They have used intimidation to stay where they are. They have even convinced themselves that it was their choice to go to Div 3. I am sick of the lot of it.
We are only tolerated to give them someone to beat.
LB
while we know its corrupt, the cheating didnae pan it oot too well did it? long drawn oot liquidation and a new laughing stock club dragging themselves aboot a pub league wae dodgy characters fleecing thick racist sheep. every other clubs fans will never let them forget if they survive. they might be swaggering about the day but their still in hell.
Mr. Bryson has been in post for a good long while so you’d have to trust him on this, being as he is highly experienced in player registrations. He was even around to help with the registration of one Jorge Cadete way back in 1996.
allyhuntersgloves
14:41 on
28 February, 2013
I agree with your sensible approach, and I will be giving it a few days before deciding what way to turn here………but please factor in that they shouldn’t even be in SFL3
sure being able to pay your players in real terms 40% more than you could have if you were following the letter of the law cannot be seen as a competitive advantage , how could it ?
shocking decision today.
Paul, I am interested in your call for Mr Ogilvie to consider his position. The LNS verdict is quite, quite damning of him and his fellow board members at RFC (in liquidation), however only he remains in a senior position in Scottish Football.
You, me and any other blogger calling for him to consider his position will be sneered at, given his incompetence, and that of the SFA registration rules, surely it is time for the CEO of Scotland’s largest club to come out and call for Mr Ogilvie’s resignation?
I can understand Celtic not wanting to comment before all this played out, now it has, some leadership to clean up Scottish Football is needed and the biggest club should be leading, if Celtic ignore this, it will be a dereliction of duty to Celtic fans, shareholders and all of Scottish Football.
Thought Harper McLeod were “Celtic” lawyers?
Thought this was a “kangaroo court”?
Thought Peter Lawwell had this all set up?
SffS
Is anyone surprised? I mean really? We have achieved in Scotland despite the SFA and it makes them sick. The huns are dead and their old support are as usual deluded. I need 2 tickets for Saturday. Anyone?? HH.
The outcome today was as surprising as it was disappointing, what I truly did not expect was the SFA evidence apportioned to Mr Bryson?
From what I can gather his take on registration of players may somewhat differ from that of UEFAs
Will be interesting to see if they ask for clarification from the SFA as to how the rules have been interpreted and subsequently applied.
Has the fat lady sung yet?
I’m not so sure.
livibhoy
14:42 on 28 February, 2013
Absolutely SPOT ON…..
John O Neil et al if you want to support an Irish club look to Ireland.
If you want to support an Irish club in Scotland. Start one.
But do not presume to carry with you the support of many hundreds of thousands if Irishmen who served their adopted country.
There are many Celtic supporters who are heartily sick of these often aggressive attempts of glory seekers of the last 20 yrs to rewrite the history of our club and declare us Irish.
Celtic and its history belong to the generations who have supported it over the last 125 years. The rest are guests. They should behave as such.
It’s just embarrassing to see the wailin and greetin of grown men on here in the face of a petty decision by an arbiter.
Paul thanks for the reply – This basically is a case of finger pointing but in the end LNS has ruled it’s the rules themselves that has allowed this debacle to occur?
Whichever way you look at it, if this was blatant cheating or just gross incompetence (no laughing at the back) from the SFA and or the SPL. Then the average punter in the street has still been cheated. Whether the reason is unprofessional or something more sinister it shouldn’t matter. Celtic should want no further part of this and i’d hope we’d be accelerating our departure, just as soon as.
Perhaps I should have also asked – What reaction would you like to see?