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stated that “once a player had been registered with the SFA, he remained registered unless and until his registration was revoked.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12.3, the registration of a player was not treated as being invalid from the outset, and stood unless and until it was revoked”.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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This morning at 7 am it was announced that RBS had lost around 5 billion quid last year
I have a cunning plan, why don’t they
a) Stop paying any taxes whatsoever
b) Stop paying their debts
c) Go into administration
d) Don’t pay anyone off
e) Fold the company
f) Dump the creditors
g) Buy the assets back at a fraction of their true value
h) Start up again, a day later called “the RBS”
i) Have a public share issue in a brand new debt free bank
j) Bobs your uncle – debt free in 3 months
Apparently if RBS do this, they will have been punished enough.
If anyone gets in the way of this cunning plan, either send them letter bombs, or assault them on live TV
Awe Naw @ 14 53 .
” Scottish football has a credibility issue as does anyone who supports it ”
Yes ! .
One of the consequences of the Calciopoli scandal was that many punters walked away from the game.. One TV pundit opined that Italian football had been drained of any meaning beyond that of being an entertainment..
Let’s be truthful here folks.
The LNS ruling, disgraceful as it intuitively seems, puts Celtic in a very awkward position.
Let’s imagine for a moment the Board feel as most fans do – although I am far from convinced – what can they do?
If they challenge the ruling in any way they will be accused of sour grapes. This decision was made by 3 men who were considered eminent professionals in their discipline.
When the first LNS decision was made to ban Rangers from signings for a year, impose fines on the then-living (just) hordes and Craigy boy, we all scoffed at their lack of grace in accepting a ruling. If we were to challenge this decision we would simply appear sore losers.
The shoe is now on the other foot and I have to say it does not sit comfortably.
I think this decision has marked the end for me of a 60 year love affair with Celtic and Scottish football. The game in Scotland is now corrupt beyond repair. I see no need to invest any more in SB money, petrol and the other stuff we spend at the game when the SPL and SFA have all bit shouted from the rooftops that they are the peepil.
Truly, truly scunnered.
Posted this earlier , anyone got a view .
fourgreenfields
14:13 on
28 February, 2013
So according to some on here we are just supposed to take it on the chin and get on with it .
Ok let’s go with that scenario , 6 months , a year maybe 10 years down the line we discover that the NEW club have done something else to give them an unfair advantage ( cheated again ) to get them to the top.
What do we do then ?
As a celtic supporter for nearly 60 years this is a sad day. We have almost turned full circle in “our obedianct the Scottish Establishment”
How many times can “this other club” dengerate the whole of Scottish Football”
It is either THEM or all of us. PL make a statement asap!!!
Philvisreturns…[BIG THUMBSUP]!!! HH
On 15th/16th March around 100 volunteers[mostly Celtic fans] will cycle from the various parts of the Uk and Ireland simply to raise funds to assist a wee four year old boy suffering from a childhood cancer who most have never met,thousands also have been raised previously at the ground via the fans and at race nights etc–the true spirit and ethos from the early days of the Club ,and the Celtic family still lives on.
It defines and re -inforces who we are .HH
Alexender Bryson?
The same man who was Registration Secretary in the Farry/Cadette scandal?
Really?
Genuinely saddened.
The actions of the authorities, politicians and police had already created a split amongst the Celtic support regarding the treatment of the Green Brigade.
In light of today’s decision it would appear that split is now a chasm.
I’m reminded of Martin McGuiness’ speech in 1986 at the Sinn Fein conference where he uttered the words, “Don’t go my friends….”
As I said, a dreadfully sad day indeed but now looking forward, more than ever, to a Saturday trip to Paisley.
monteblanco 15:10 on 28 February, 2013
“Difference does it make if they are a new club or no? Bragging rights?
“Same old support, same old top brass, same old intent.”
It has nothing to do with bragging rights. It takes two sets of fans to make a rivalry. I have no interest in the new club. And I can state for definite, I will never attend a game against them.
I know some folk on here watch their games, which is their choice, but I have absolutely no interest in them. I know many Celtic fans who feel the same way.
they have been cleared by ftt [i know theres an appeal so what] now cleared by dummo smith commision, whats the betting on reconstruction putting them back in at the top as they have been wronged enough and its our duty to compensate this ghastly treatment.
gamriestu @15:00 my first reaction, and I’m not a lawyer, is why did the Learned Lord Nimmo Smith rely on Bryson for the correct interpretation of the rules and application of procedure? What was Lord Nimmo for?
At the risk of being flippant, he might as well have asked Bryson;
“Did you make a Archie of it?
Bryson “Naw, did ah f@~!”
Case over.
South Of Tunis, Awe Naw
This is the whole issue in a nutshell.
Nobody should deny the love everyone here has for Celtic and it’s history but the games a bogey.
The SFA and SPL don’t deserve any of our money or support it’s a busted flush, with pathetic management and a rulebook that looks like a swiss cheese.
I had a visitor so left the blog. It did me good. I understand the anger of some who are saying ‘that’s it I won’t be back’. But take some time to calm down, do something else for a wee while, have a brew. Think about something else.
They can deny it all they like, they are a new club, end of.
We are 125 years unbroken no liquidation ever. HH :-)
Seems to me there are two main responses to this decision.
1) Get behind Celtic even more whilst simultaneosly fighting for an overhaul of the SFA;
2) Decide that this is the final straw and have nothing more to do with football in Scotland.
JJ
FourGreenFields – my sentiments exactly. It is impossible to “move on” when in reality it simply means we are awaiting the next incident of bias within the Scottish game.
I honestly think that Celtic have to do something – draw a line in the sand – not just to seek justice for the past but to seek justice for the future.
We owe that to our children.
ItaliaBhoy 15:05 on 28 February, 2013
I agree. They are kidding no one.
They don’t even talk about football when you bump into them. They are hating every second of following the tribute club.
TET you called it right on the Tax-case.Once again you have called this correctly.
“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”
Still not clear?
I am as upset as every celtic supporter – but this will not in any way affect my love for our club – did we really expect justice – no. I can see the scene now – lns calls in the xsa rep and says that the only way out of this is for you to state that blah blah blah- objection – leading the witness- objection overruled timmy – move along.
As Pope Benedict said – the lord was sleeping.
KTF
geordie munro
15:10 on
28 February, 2013
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 ;)
Heading over myself with a couple of work mates and Lazarus( father in law). He is like a kid waiting for Christmas, as am I. Meeting heroes who never disappoint is always a joy.
Somehow, I just cant stop thinking if Paul McBride QC hadnt been taken from us, things would have panned out differently over the last year.
The future is bright and its not orange or blue so give them yesterday i prefer tomorrow. We can only hurt ourselves with these past reflections. Every despairing post on here is comfort food for a despairing zombie. I prefer to starve them with a reality check of the future.
new article posted.
Big Nan
10:13 on 28 February, 2013
Top of the morning to you all from a foggy Fife.
Good article Paul. Says much in few words.
There has been much progress by our tribe, no doubt about that but as recently as 1996 when the Dunbalne massacre happened there were huge questions about an establishment that had allowed a man of bad character to own guns and have the run of schools all over Scotland for his dubious boys clubs.
We now know from released secret files from the National Archives that the Secretary of State for Scotland had said in a memo to John Major at the time that to limit the extent of the inquiry they must make sure to have the “right judge”.
This appears to have been an indication that the judge needed to keep the lid on things and not look too closely at the establishment’s failures that led to the tragedy. A safe pair of hands for damage limitation was needed.
Let us hope that Nimmo-Smith has not been chosen for the same reason.
……………………………………………………………………………………………………………
Looks like the establishment did choose the “right judge” again.
By the way Cullen and Nimmo Smith are both extaordinary members of the Speculative Society of Edinburgh.
Just saying like.
Since I last posted I have been to the gym and had a shower. Thought it might clear my head a bit. I feel dirtier somehow. I and every Scottish football supporter have been taken advantage of.
After reading Paul67’s article, however, I can appreciate that LNS and co could come to no other verdict. So, can UEFA intervene to demand that the SFA conduct its affairs in compliance with their understanding of the rules and regulations or are the SFA and Mr Bryson able to make them up as they go along, so long as it serves one team?
Could I suggest that rather than boycott our own teams, every supporter in Scotland boycott any game their team plays against the deid team?
stephenpollock
15:27 on 28 February, 2013
Well said. I liked the bit about letting them have yesterday we’ll have tomorrow.
Are Sevco still facing the prospect of lower division football next season? Check!
Are Sevco running at a loss whilst filling their stadium every second week? Check!
Are they still run by a con man? Check!
Are the zombies none the wiser as to who actually own’s them? Check!
Are they still managed by probably their worst manager of all time? Check!
Will Celtic always be there to rub their noses in their cheating filth? CHECK!
Steinreignedsupreme,
you seem to think this is about sevco its not, its about old co rangers being held up for everyone to see that they cheated massively and have now been exonerated, while we officially have been paranoid thats how it is potrayed and our club will do nothing to
refute this,mark my words when the next batch of people start crying who is the hun in black and say their cheats and corruption is at the heart of the game will they say somthing has to be done about this? now is the time or never, just my opinion.
Listening to or rather reading the requests (demands in some cases) from some of the contributors on CQN tonight that the Celtic board issue a statement saying whatever/something re the disgraceful but not unexpected verdict today……..
I felt no, not likely to happen IMO. We will carry on as ‘normal’……. Disenchanted and disappointed, aye but ‘twas ever thus………
And then, I thought, hey, I was never the greatest fan of ‘The Bunnet’ but you know I think if he was still at the helm, he might just have had something to say…………..
Just a thought!!!
Regards & Hail Hail
TBM
This business about a judge or a jury having to reach a certain verdict because of what they are told in evidence is nonsense.
Judges or Tribunal members, have the choice of whether or not to accept the evidence.
Juries can accept the evidence or reject it as being false.
Nimmo Smith and this panel chose to believe the unbelievable as told by the registrar of the SFA.
There was an atlernative to interpret the registration rules in a reasonable manner and not the Alice in Wonderland way that Bryson portrayed.
Scottish Football RIP.
Football must be a sport or there is no point to it. To be a sport every competing team has to be treated fairly. Rangers are guilty of greater crimes than St Mirren and Spartans and others before them yet receive a slap on the wrist – if you want to join the SFL you need 3 years accounts – not if you are Rangers – if the President of an organisation is embroiled in a scandal they would be expected to stand aside when an investigation is carried out and resign if that investigation finds him guilty – but not if his previous club is Rangers. So it’s not a sport as the rules are applied differently to one club. If Celtic do not take this up then Celtic are colluding in the preferential treatment of one club and therefore as guilty as the SFA.
Smyth
Trust me I prayed I would be wrong, but knowing how they work, and I know first hand, and you can trust me on that as well, the cabal don’t do coming second to Timmy.
When you look at it in the cold light of the day, the fact we have ever won anything just goes to show how good we really are.
We are Celtic, and we should be proud of what we have achieved.
HH
Lets call a spade a spade, its a masonic conspiracy, cheated then, cheated now, to be cheated lots more in the future.
Fellow timmites
We, and all other clubs in Scotland, have been cheated for years, and the huns have effectively got away with systematic cheating on a grand scale over a prolonged period of time. We all know that and that this verdict is rotten to the core. The SPL is corrupt, the SFA is corrupt and as a club we have to fight against everyone and everything.
However, please do not turn your back on our club. To do so means the corrupt powers that be have won, and the only losers will be us and Celtic.
We must stick together, fill out Parkhead and show that even though we are fighting against them, they WILL NOT beat us. If you want to boycott any games boycott Scottish Cup games – hopefully the final at Hampden would be a great place to start – as this will hurt the SFA’s coffers, NOT our clubs.
However, please fill Parkhead for the Neil Lennon’s Champions and keep us as the top club in the horrible, bitter, sectarian country that is Scotland. HAIL HAIL and KEEP THE FAITH
CTTC
Paul
Thanks for your excellent build up to this black day for the ‘beautiful game’ here in Scotland.
For my own part, I am still feeling sick at this shocking piece of whitewashery by LNS and his accomplices, and in a real quandary about my support for the game.
The ruling provides further evidence (if any were needed) to the view that football in this country is run by and on behalf of peepil who see no shame in rigging the rules and making them up as they go along.
The verdict is also justification for the morally challenged among us, being as it is a cheat’s charter: do what you want; just don’t tell us about it, above all, don’t get caught, but if you do [get caught], don’t worry [insert here, wink, nudge or funny handshake].
If this isn’t a ruling based on ‘brotherhood’, then I will eat one of my few remaining hats.
FF
I assume that ‘the three wise men, of the S.P.L. Commission, had access to the evidence of the Tax Tribunal – in fact more than that, that it was compulsory reading for them. If so , how on earth can Lord Nimmo-Smith come to the conclusion that ‘Rangers’ got no benefit ‘on the park’ from the improper registrations of E.B.T.’S , when one of the Ranger’s officials at the Tax Tribunal -Mr. Black or Blue or Tartan,in his evidence to the Tax Tribunal said that this arrangement enabled them to sign ‘better players’, I do hope that Celtic rallies round support on S.F.A./S.P.L. Committees to challenge this fiasco!
philvisreturns
14:42 on
28 February, 2013
Great post among many today.
I understand why people can feel that Scottish football is bust, how can we play when we know we have been cheated?
Ghuys, when did you ever think we weren’t being cheated?
It’s out in the open now, we know it, the evidence is there for all to see, only those unwilling to see this truth will not see it. This verdict only gives them an excuse not to see.
They have always cheated, they always will, we fight against that, that is one of the many things that make our club, and the community around it what it is.
UTLR.
Get it? We are the football Rhebels, they don’t like us and will do anything to keep us where they feel we should be, the fact we are at the top of the game in Scotland, with no real rival must be hurting them now. Good.
Fight the good fight.
COYBIG
Wee rant over.
I completely respect those who feel they have to walk away from Scottish football due to the dishonesty and lack of sporting integrity.
I will not be walking away from my club. Today’s decision is only one of many that favours Rangers. It is neither the first nor will it be the last.
We often talk of the Celtic Family and in difficult times the family stick together. We have faced similar injustices over the years in football and more wisely in society. We were not given access to equality of opportunity and education less than fifty years ago.
We remained unshakeable when our club was teetering on the brink much to the amusement of the MSM and others. We have glimpsed the corruption of the SFA under the leadership of Farry. Here again it is displayed in all its ugly nudity, as Campbell Ogilivie steers Rangers through this time.
The SFA is once again shown to be “not fit for purpose”. They turned a blind eye to the side letters and Rangers knew they would be questioned about them. No doubt they will want to change their rules to close this loophole. They themselves should disappear into the same loophole. I do not hold my breath for that.
SFA/SPL/SFL restructure will be like changing deck chairs on the Titanic. The same people who have been a travesty for Scottish football will return in different blazers.
They would like to see the Celtic family implode in moral outrage and withdraw their support. This will not happen. We have a set of moral values that they do not have. We must continue to put our moral compass in their faces.
Hail Hail