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.


Click Here for Comments >

About Author


  1. Anyway. Aff oot to my Christmas party with myself to watch a re-run of Kris Commons playing really poorly in last seasons Scottish Cup semi final.



    If I pass a shoe shop I’ll make sure I pick up some patent shiny shoes to go with the Brown shirt. Got to keep up with the MODern fashion.







    It is acceptable on this Blog to call someone racist…………………………as long as you do it politely!







  3. Philbhoy



    Especially so when it is backed up by previous musing of said poster on very same blog.



    IT appears I may need to grass myself into my other self even though I wasn’t aware of that in this MODern age.




  4. I seen yesterday there seems to be a wee upsurge in monkey zombie hun bravado around them suddenly getting better.






    Next there is a campaign to slag off dembers as he is on a run of only scoring penalties.






    The bhoy will score again. Probably Saturday.

  5. Enjoy Celtic Winning.



    Our Parents, Grand Parents and Great Grand Parents done the Hardest of Yards.



    Just enjoy Celtic Winning so much in Scotland. Richly Deserved.



    Brendan Rogers, Brendan Rogers….

  6. Morning Petec



    Brendan in the dugout, Paddy and Kieran on the pitch. Moments to savour.



    Hail Hail Amigo!

  7. The Real Job is in Europe.



    Time to rock it to its core Again.



    Brendan really impressed me when he said he was looking for a Creative Midfielder, when most of the Support were wanting a Wanyama type. Innovative.

  8. thetimreaper on 16th December 2016 10:34 am



    It’s Rodgers btw, not Rogers.






    Well corrected. Thanks m8ty. Drink has been taken – still no excuse.



    And Good Morning.

  9. Philbhoy on 16th December 2016 10:40 am






    I knew who you meant!












    I’m kinda thinking most people would.



    Giving it Laldy.




  10. GuyFawkesaforeverhero on

    I don’t expect Dundee to be expansive in their attempts to smother our attacking intent but I always enjoy the variety of Comedy Corners they bring to the occasion. It’s like watching a synchronised swimming squad go through a dry-side training rehearsal. Has me laughin’.



    Knock it over the line, Izzy. Give ’em some corners.

  11. thomthethim for Oscar OK on

    Kojo frequently reminded the blog of what media, old and new, is about.



    The Big C.


    To this end, he would drop a few grenades, in the sure knowledge that he would get a reaction.



    It never failed.

  12. Awe naw@9:54



    I miss the old etim’s rumour mill … it would take me a week to figure out half of what they were talking about … but always a huge sense of accomplishment on those rare moments when I did manage to suss something out!

  13. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    mike in toronto



    That was an article not the rumour mill (Phil & JJ owe them a living)




  14. Too many cliques…


    Joost too many…


    Soulless Quick News…


    Missiles getting flung oan fae the Jungle…


    So sad….



  15. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    Rangers going for three wins on the spin but where are the players who last achieved that magnificent feat now ?



    By Graeme V. Young



    10:44, 16 DEC 2016Updated11:34, 16 DEC 2016



    How time flies.



    Rangers are riding the crest of a wave after back-to-back home successes against rivals Hearts and Aberdeen.



    Mark Warburton’s men have played extremely well in recent weeks, arguably the best standard of football witnessed in Scotland and are now looking to pick up three points against Hamilton.



    The Ibrox side are now aiming for three consecutive wins for the first time since April 2012.



    Rangers were in administration but Ally McCoist’s side had found some form, and their 3-1 victory against St Mirren made it three consecutive wins on the spin.



    After their top flight absence, Rangers have the chance to record three consecutive wins on the spin for the first time in four-and-a-half years.



    So who was in the side that defeated the Buddies on that historic day ?



    With Lee Wallace absent that day, not one of the 17-man squad is still at Ibrox.



    Record Sport Online looks at the players who were part of the dream team when Rangers recorded that particular feat.







    I’ll take your word for it re Cockneys.




    Well-known they know eff all about beer. Watneys Red Label and Youngs London Lager nearly turned me teetotal.




    No wonder they invented smaller glasses to drink the stuff,I couldnae stomach more than a thimblesworth.




    I used to drink in the banks club in Coatbridge at the time of the dreaded Lorimers beer.Utter piss.5 minutes before the Last Bell,there was a queue at the bar to get the last pint in.Me included.


    Amazing how your taste buds can adapt to even the vilest of beers after a couple of hours.




    Awe diddums…



    Did Santa forget your clique membership, you’re biggest promoter of cliques oan here.



    The Real Cellik supporturs stood in the Jungle clique.



    Wonder where that leaves the other 75% of the support??



    Ironybypass CSC

  18. STARRY PLOUGH on 16TH DECEMBER 2016 12:17 PM,



    I dont believe he was ever in “The Jungle”.


    I mean,I went there for around 15 years and I dont know him.


    Proof enough for me.

  19. blantyretim is praying for the Knox family on



    St Stivs 11/4 first goal tomorrow



    I thought he was 1million /1 to find a handsome Hun

  20. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    A GLASGOW sheriff told two brothers they were a disgrace to Rangers Football Club after they both became embroiled in the disorder at the Scottish Cup Final.



    Marc and Dean Cumming appeared separately before Sheriff Lindsay Wood in the dock at Glasgow Sheriff Court for offences committed on May 21 at Hampden Park.



    Both brothers, of Drumlang Avenue, Easterhouse, pled guilty to engaging in behaviour likely to cause public disorder after the final whistle blew at the national football stadium.



    Dean Cumming, 19, appeared in the dock first.



    He accepted that they did enter the field of play, gesticulate at Hibernian fans, and challenge them to a fight.



    He also threw an unknown object at them.



    His involvement in the disorder was captured on CCTV footage.



    His defence agent told the court that the incident had been a wake up call for his client.



    Sheriff Wood said to the teenager: “You are a disgrace to the club we follow do you understand that?”



    He was given a Football Banning Order for three years and placed under supervision for 12 months.



    He was also handed a Restriction of Liberty Order.



    The court heard that Dean Cummings will be tagged for six weeks and cannot leave his home from 9.30pm to 10.30pm.



    His brother Marc, also 19, accepted that he too did enter the field of play.



    He assaulted a man when on the pitch and kicked him on the body.



    The Procurator Fiscal depute said Marc Cumming was seen running onto the pitch acting in an aggressive manner towards the Hibernian fans.



    The Procurator Fiscal depute said the teenager was then “huckled off the pitch” following the assault.



    He made no reply when he was charged at the time.



    Sheriff Wood said to the teenager: “Do you understand that you let down your biological parents?”



    He then added: “If we get beat, you just have to accept it.



    “You do not run onto the pitch.”



    Sheriff Wood then explained that Marc Cummings would be treated in the same way as his brother.



    He too was handed a three year Football Banning Order.



    He was also placed under supervision for 12 months.



    In addition, he was handed a Restriction of Liberty Order.



    He will also be tagged and cannot leave his home between 9.30pm and 10.30pm.



    The brothers prosecution is the latest of many currently going through Glasgow Sheriff Court after police launched a probe into the violence that marred the Scottish Cup Final following the final whistle.



    A dedicated team of officers continue to investigate incidents of violence, disorder and vandalism at this fixture which Hibernian won 3-2.



    They have arrested 119 people so far.

  21. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    THE chairman of a Glasgow loyalist organisation has received a death threat, it has been claimed.



    Kris McGurk, chairman of Regimental Blues, said that he was issued with a ‘threat to life notice’ by Police Scotland at 1.30am on Thursday, December 15.



    The organisation says it is the first time that Mr McGurk has received an official warning about a threat to his life from police in Scotland.



    A statement from Regimental Blues said: “At 1.30am on Thursday, December 15 2016 Kris McGurk was woken from his bed by Police Scotland to be issued with a ‘threat to life notice’. This is not the first time Kris and members of Regimental Blues have received serious threats from Republicans but this is the first time Kris has received an official warning from police in Scotland.”



    The group said that it has some information about the threat, claiming Police Scotland are ‘concerned that a name has been leaked’.



    The statement added: “The safety of our members is priority for Regimental Blues and Kris is no exception to that. We will do whatever is needed to ensure the safety of our members and those within out Committee.”



    The group hit headlines earlier this year after it announced it would target events marking the centenary of Ireland’s Easter Rising in Glasgow.



    A Police Scotland spokesperson said: “A Threat to Life warning is something we would never confirm or comment on, so he could be making it all up”




    I think his Mammy widnae let him go tae the Jungle hence the daily protests and fantasies about Real Cellik Men:))



    Scarredforlife CSC



    Jingle Bells, Jingle Bells Jingle all the way:))

  23. GreeninbingleyinOslo on

    Turkeybhoy on 16th December 2016 12:12 pm



    Amazing how your taste buds can adapt to even the vilest of beers after a couple of hours.






    After five years of holding my nose and pouring the over-fizzed putrid chemical soup known as Ringnes into my face over here, I can second that.


    It’s not even delivered in barrels. A tanker pulls up outside the bar, hooks up a 9-inch diameter flexible pipe and pumps the noxious muck into the pub’s holding tank.


    Where it retails for 7 to 9 quid per half litre.


    Enough to drive you to drink.