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stated that “once a player had been registered with the SFA, he remained registered unless and until his registration was revoked.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12.3, the registration of a player was not treated as being invalid from the outset, and stood unless and until it was revoked”.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.
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Todays verdict had all the hallmarks of being pre concieved in some club over brandy and cigars with some mental gymnastics to try and justify its decisions.
The fallout, if natural justice had prevailed, had to be avoided.
Hail hail philvis.
Agreed 100%
On another note, I find the ‘clamour’ for weekend tickets a little aggravating.
So I was right not to stop being paraniod
But it must be terrible if you are a Hun – you have the rules fixed for you, get referee decisions when you need them, you get all the help you need from the SFA, you have the media working for you, you even have the police and now the court ruling in your favour – AND YOU STILL CANT STOP THE FAMOUS GLASGOW CELTIC – they must be scunnered
67ECW
LiviBhoy 14:42 on 28 February, 2013
“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.
It is a new club. This is not a matter of opinion. It is a matter of public record. They were liquidated.
No matter what the SFA does it can’t alter that fact. They are a different club.
See I can just revert to being paranoid
Move along Timmy
LiviBhoy @ 14:34 on 28 February, 2013
I first thought of the globetrotter idea when watching Bougherra foul Keane incessantly despite being on a yellow a few years back.
The idea appeals to me even more today……
Looks like Benedict XVI did see what was coming, and decided to chuck it!
HH
Scottish football has a credibility issue as does anyone who supports it. Directly or indirectly mind you the WWF is flourishing.
HH
Time to ask: what would Fergus do?
Steinreignedsupreme
It is a new club? Who says it is? Not the SFA. Not anyone in the meeja. So it will just be us and a few other supporters out there. It will soon pass. It will then just be us and we will be bitter. Why can’t we all just move on will be the cry.
Green has played this well.
LB
They are the same club, they have dumped nigh on a quarter of billions pounds of debt.
Oh aye, they are in the 4th tier, will take them a couple of years to get back, but they are making new friends there, so everything is hunky dory.
The spl. the sfa have and will still continue to bend over backwards to help them, the referees are still onside, so everything will be back to normal in a couple of years.
Sometimes you have to suffer a wee bit to dump all the debt.
Awe_Naw_No_Annoni_Oan_Anaw_Noo 14:53 on 28 February, 2013
“Scottish football has a credibility issue as does anyone who supports it.”
Celtic do not just play in Scotland. We play in Europe.
Scotland is where the club is based – and we are stuck here until a better offer comes along.
Rangers were liquidated because they cheated outside of Scotland.
Back in Scotland the cancer was only in remission for a year.
The wife beater will be back soon enough and the wife will love it.
Thats my Harry Lauder vision…Celtic being molested by a zombie!
I take it the wee face painting woman will not be paid now that £250,000 less going to creditors…
Okay so they dodged a bomb but copped a bullet.
On the plus side we can call them cheats officially now.
As for the titles we need to win the next ten to make amends we can do that if we all get behind the club.
Todays verdict only reinforces my support for Celtic not that it needed it.
Hail Hail
geordie munro
14:50 on 28 February, 2013
Hail hail philvis.
Agreed 100%
On another note, I find the ‘clamour’ for weekend tickets a little aggravating.
Who’s “clamouring”?
I desire to watch the team you love was not toy knowledge a sin.
HH
So but for Whyte’s abject greed and lack of a season’s funding they could be sitting pi**ing themselves at every single football supporter in the land?
John O’Neill 14.20
Please read the official mission statement from the club.
The club states that it is a Scottish club with Irish connections.
TT
geordie munro
That was totally lost in iPhone speak!
I take it you have no spare?
I’m absolutely disgusted by the verdict and wonder if any lawers out there would be able to disseminate the judgement and tell if it was legally correct?
Thats what it boils down to.
It reads to me (and by the comments already made) to all of on here that there are far to many inconsistancies in the ruling for it to be correct.
Philvisreturns
Here Here.
We are Celtic and some found thy had to cheat to match us.
Celtic are a Great club with a 125 year history, we will continue to
be a great club hopefully for another 125 years.
Rangers(or whatever they`re called, ) are not, Oldco`s history is
shameful and Newco is adding to that shameful history.
Celtic and what we stand for will always stick in the throats
of the huns and their lackeys. If there was no Celtic or their
fans this country would be still be back in the 19th Century.
Ive been cheated personally by the huns, and today has
reinforced my support for my club, walking away from
Celtic, its traditions and history is not an option, its a victory
for the huns if we do.
Ive supported Celtic for 40 years and God willing maybe for
another forty to come. Every fan is a part of this clubs
history and we are living tomorrows history today.
No matter what the huns do we are a constant reminder
of what is wrong with them, so Keep The Faith Bhoys
and Ghirls.
Did anyone really expect any other outcome? No great surprise found guilty but no punishment in any shape or form.
LiviBhoy 14:54 on 28 February, 2013
It is a matter of public record. What the SFA, the media or deluded Zombies say is irrelevant.
If these people don’t understand the meaning of ‘liquidation’ that is their problem. Not ours.
Phylvis and others.
There was alwaysa danger that Celtic could come out of this more damaged than the newco. Particularly if Celtic continued to “play dead”. And so it is coming to pass.
The head of Campbell Ogilvie is nowhere near enough compensation from being systematically and now openly cheated.
For Scottish football the “baw is burst”.
Steinreignedsupreme
Or until the Old Firm is back.
HH
Without wishing to mitigate todays anger, I don’t believe things will soon return to normal for the Huns.
They are ruined as a brand, they are a laughing stock around Europe and a walking cautionary tale against financial mismanagement.
They are run by a cabal of unknown spivs, fronted by an obvious spiv. They are running at a loss and unlikely ever to be able to spend freely as they did on the past.
Celtic now has a well established financial advantage over them, which will only increase.
Their European standing has collapsed, they have few good players and no discernible management talent on or off the field.
They all know, deep down, that rangers died and what exists now us a facsimile of what went before. They deny this but believe me, they know and it hurts them every day.
Today is a blow but they are miles and miles behind us. The gap between the two clubs on and off the park has never been bigger.
KTF and God bless Neil Francis Lennon.
Not to worry, Salmond will intervene…
italiabhoy
15:05 on 28 February, 2013
Agreed….but they don’t do ‘hurtin’ ……. Just hurting others……….
Who would have thought it, the SFA save their beloved. Ogilvie must resign.
italiabhoy
You write
15:05 on28 February, 2013
Without wishing to mitigate todaysanger,I don’t believe thingswill soon returnto normal for the Huns.
Did you see the LNS report today ?
Sevco no debt
League reconstruction.
How often wrong can we be ?
HH
From reading what has been commented on and published today, it does appear that the member clubs of SPL have questions to ask of the SFA.
The evidence of Mr Bryson and his unwillingness to look back for one starting point.
Questions must be asked from clubs who were wronged here on behalf of the paying support and I don’t just mean Celtic.
Awe_Naw_No_Annoni_Oan_Anaw_Noo 15:04 on 28 February, 2013
“Or until the Old Firm is back.”
That can’t happen. Rangers no longer exist.
HH
Steinreignedsupreme
Difference does it make if they are a new club or no? Bragging rights?
Same old support, same old top brass, same old intent.
Fact of the matter is that this will have an effect on Celtic, some people will stay some won’t. This result will also embolden the huns and the top brass, that will have an effect on even more people as time moves on.
You won’t see an instantaneous exodus from the game, it will be slow and terminal.
The zombies were brought back from the dead, this brings back the ‘Old Firm’ from decline. Some people will accept that, some will say enough.
I support Celtic but I doubt I will be able to stomach contributing to the game as it stands. I am certainly not interested in any sort of future ‘Derby’ where I have to maintain the pretence of some ancient sporting rivalry that promotes Scottish Football.
Raspberry…
I salute your support for Celtic but disagree with support for the sfa.
I do not have a ticket for Saturday but I might have two spare for Friday night. Much more enjoyable ;)
I am genuinely puzzled as to why Celtic supporters would decide to walk away from the game today though – as this verdict is further confirmation of what we have known for years.
Celtic’s achievements are priceless given the environment we play in. That’s why I celebrate every success like it is a Champions League Final. I took the decision not to attend games away from Celtic Park or in domestic cup competitions years ago. But I will not punish my club.
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steinreignedsupreme – I cannot agree more with you. To walk away from Celtic would be a mistake; united we stand and divided we fall. My brother and Iive 400 miles from Parkhead and are lucky to make four or five ‘pilgrimages’ a season to Parkhead. Today’s news just makes us even more determined to get behind the club, the team and the ethos that CFC ‘is more than just a club’..
ItaliaBhoy
All true however the authorities in Scotland (football and elsewhere) are going to help them recover no matter what the cost.
Green knows this, and by this stage we should know it too.
Paul67
It’s not enough. It’s too little, too late for Ogilvie to be outed from the top of the game. He can’t be allowed to be the scape-goat (no pun about goats intended) while the club get away with it all due to the clear bias of the committee.
It’s like having a trial when the defendants are related to the judge and jury in this country.
Sick of it. Scottish football is dead to me. The lack of competition this year was fine, it can be dull at times but now the way I see it is there IS NO competition. It’s a pointless endeavour.