HMRC v RFC 2012 to hit Supreme Court, Malky and SFA


The Supreme Court is to hear Oldco Rangers’ appeal against the award given to HMRC over their use of Employee Benefit Trusts on 15 and 16 March 2017. Once this process is over and a conclusion reached, the courts will be finished with the matter.

As you may be aware, Rangers hit financial difficulties and were unable to continue trading. After the end of season 2011-12 they changed their name to RFC 2012 before administrators Duff & Phelps gave permission for Sevco Scotland to use the name Rangers in the context of a football club. While this permission is not unusual, it was denied to Airdrie United, who only recently were able to adopt the name of liquidated Airdrieonians.

RCF 2012 were subsequently put into liquidation. It is liquidators, BDO, who will bring the case to the Supreme Court.

After so many twists and turns on this case, I would caution against getting too far ahead of the action, but should the Supreme Court uphold HMRC’s position, the Lord Nimmo Smith Commission conclusion, that Rangers acted legally in respect of their EBTs, which meant other clubs could have taken the same steps – so no sporting advantage was gained, would be inversed.

I’m predicting Celtic will enjoy Two Generations of Domination, but I’m not predicting what the Court will decide next year.

What about Malky?

Malky MacKay deserved to be sacked for his racist comments but, having followed a course of contrition, he doesn’t deserve to be prevented from working in his industry again. A great many learn tolerance in later life.

What I’m not sure about is his talent as a coach, or anything else connected to the game, for that matter. His shining achievement is the promotion of Cardiff City to the Premier League, but once there he was quickly found out.

When he was sacked by Cardiff I suggested it wouldn’t be the racist issue which would hold him back in football (alas) but his record as a manager. He’s a one hit wonder, which is why he’s pitched up for a development gig at the SFA. An incredibly low-level job for someone who won the England and Wales Championship three years ago, but it’s about as high-profile as Malky could hope for.

News yesterday that Cardiff owner, Vincent Tan (who makes Mike Ashley look ambivalent when slighted) is pursuing Malky and others for £10m connected to the alleged misappropriation of transfer fees asks a bigger question of the SFA. Do they do due diligence on anything?

It’s bad enough having a team member cope with this kind of distraction even before the legal matter is concluded, but if the decision goes in favour of Tan, Malky’s appointment will look irresponsible. At best.


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  1. Did Tommy Burns not also throw his top into dugout



    after being subbed at Partick I think.



    Mr Stein non too pleased

  2. GlassTwoThirdsFull on

    “A great many learn tolerance in later life.”




    Not necessarily on this site:-)

  3. Yeah Neil Lennon brought it all on himself……


    Add Jinky, Tommy Burns , Kris Commons, ffs if guys don’t show commitment , and spirit in a Celtic jersey we are f….., these qualities help make us Tims, unrepentant Tims.But hey ho let’s blame our own who question the establishment, question the management because they care….

  4. Ah, yes, the amazing Airdrieonians Football Club, founded in 2002, yet winners of the Second Division Championship in 1975/76! ( courtesy of the SPFL website).



    Just a wee taster of the fantastical world to be found there.



    And their version of the CL’s ‘Zadok The Priest’.




  5. NATKNOW on 15TH DECEMBER 2016 10:26 AM



    BEATBHOY on 15TH DECEMBER 2016 9:29 AM









    Ok, in the spirit of Festivus, I’ll let your apostrophe abuse at 7:17am go!






    In the languages I was taught at school, Frohe Weihnachten, Feliz Navidad, mi amigo!”








    “Has The Airing of the Grievances started yet?






    Oh it has….in January..! ;-))))”






    Yip, same time as the Feats of (gimme) Strength!

  6. Awe_Naw_No_Annoni_Oan_Anaw_Noo on




    Who was the first player born after England’s World Cup victory in 1966 to make his debut for England?




  7. Paul 67


    Nimmo Smith’s enquiry was mislead from the start with no distinction between the “Wee and the Big Tax cases” he treated them both as the same which they are not, the wee tax case was used to pay Flo De Boer and Moore and was already declared illegal , RFC 1872 were advised by their advocate to pay the bill of around 2.8m for Tax and NIC, the football clubs and their body the SPL accepted this and done nothing about it, Celtic admitted to being surprised, Ive got many other words for it. No matter whether the Supreme Court decision goes against HMRC or upheld this Nimmo Smith decision needs revisted and him supplied with the proper information which was not given previously regarding the payments to these players.



    I subscribe to a couple of ancestry sites and will have a look for the Breslins. Any more details would help, such as date rather than just year of birth.


    Some people make their family trees publicly available so it might be quite easy.


    Maybe exchange emails somehow.

  9. Awe_Naw_No_Annoni_Oan_Anaw_Noo on






    sorry mate you are right,



    Bonus point what is he the only English player to have ever done with the national team ?




  10. Dear me Paul….



    “A one hit wonder….”



    More research and appreciation required methinks.



    Malky didn’t walk off the street and get the Cardiff job.



    If you had Watford supporting friends you’d know he was considered a mini god for keeping the show on the road during their decent to near liquidation and the loss of ‘star’ players. The expectation was, should they survive, a preciptious drop to lower leagues. That he attained just short of mid table performances was considered miraculous.He remains very well regarded.



    As manager of the Welsh club he led them to their,to date, only league cup final.


    53 years is all it took for Cardiff City to re-attain top flight league status and it was his managership which got them there. At 5 months it was a short time to judge his Premier League abilities following the relationship breakdown with the owner.



    All this notwithstanding his stupid, course and xenophobic emails.



    It is not obligatory to be complimentary in making remarks on here but it is surprising and unusual for you to be rather ungracious and ungenerous.



    Only my opinion.




  11. I really have no doubts the decision will be upheld in March.None whatsoever.Much bigger fish to fry than the paupers.Also with the Ashley v Monkeys case being heard in an English court,and Ashley wheeling out his big guns,another defeat for the vermin,and a whopping bill to be paid.


    When people say to me”Happy New Year”at Hogmanay,I will have a wee knowing smile.

  12. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    Phyllis Dietrichson



    it was Tony Adams



    what has he achieved on the field of play for England that no other English player has managed ?




  13. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    The SFA & SPFL will not revisit LNS and with Celtic´s full silent complicity.




  14. GlassTwoThirdsFull on

    beatbhoy on 15th December 2016 12:34 pm




    Ah, yes, the amazing Airdrieonians Football Club, founded in 2002, yet winners of the Second Division Championship in 1975/76!




    Some achievement!


    They’ll be going for 55 next…..