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. PHILBHOY on 15TH DECEMBER 2016 10:26 AM


    Is anyone old enough on here today to remember Celtic’s Greatest Ever Player taking his jersey off and throwing it at the Celtic dug out after being subbed?



    I know Big Jock chased him up the tunnel and dealt with the matter then



    *I believe that may have been the incident where the wee mhan locked himself in the lavvy and refused tae come out until the Big Mhan promised no tae hit him.



    There was footage somewhere of Jock going back intae the dugout grinning and relating the incident tae the staff there where they all burst out laughing.

  2. VFR800 is now a Monster 821 on

    Awe_Naw_No_Annoni_Oan_Anaw_Noo on 15th December 2016 1:41 pm



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








    Your on a roll; what are tomorrows Euromillions numbers? :>))





  3. GlassTwoThirdsFull on

    Awe_Naw_No_Annoni_Oan_Anaw_Noo on 15th December 2016 1:18 pm
















    sorry mate you are right,







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




    Scored in a penalty shoot-out?

  4. TIMBHOY3 on 15TH DECEMBER 2016 11:35 AM


    Thee comments on here regarding Sevco ,having safety issues concerns,fine then they need to get them fixed,some here are,more Sevco minded,and if I may add obsessed, with them,to me this is a Celtic Forum, and if you want to have cheap digs at them,go and Register on any of there forum’s, as for Phil McG,and John James,I am beginning to wonder if they are a pair of Walter Mitty’s




    You know the drill,scroll on by.Not difficult,or do you want the rest of the blog to only post and read what you approve?.


    Maybe Phil and JJ are off sometimes,but until its proven otherwise,why are you jumping on their case at the moment.

  5. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    !!Bada Bing!! on 15th December 2016 2:05 pm



    I am not sure but that´s not what I am looking for





    Although I thought it read “Return of the Blue Gargoyles”…. £1.99



    Which used to retail for £1 :-)

  7. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    Has Malky´s press conference finished yet ?



    Bit mate of Warburton.




  8. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    Tony Adams is the only England player to have represented England at majour tournaments across three decades, 80’s 90’s,00’s

  9. VFR800 is now a Monster 821 on

    Awe_Naw_No_Annoni_Oan_Anaw_Noo on 15th December 2016 2:01 pm






    but there are those that believe that we are not Old Firm because we no longer use the name Old Firm on the website. LOL











    Now your just kidding me! :>)





  10. Awe_Naw_No_Annoni_Oan_Anaw_Noo on




    Celtci will move from being surprised to disappointed.




  11. Thanks to all those who passed on their Birthday Greetings to me yesterday. ( Even Pedrocaravanerio made a rare CQN appearance to wish me well!!) I had a cracking day .



  12. Turkeybhoy,i sense I hit a sore point with you,and tell me what have I said about Phil McG and John James,that plenty of Celtic supporter’s having doubts,about what they say about , Sevco,and you know what Turkeybhoy,Sevco will still be around,no chance of them going out the game,so the sooner a lot of Celtic Supporter’s get that into their head the better,we should be cranking up the facilities and toilets and catering,to be upgraded for the ordinary fan,not for the cash strapped Supporter’s who get the 5 Star treatment,

  13. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    Okay I am outta here for the day :-)))))))



    The answer was Peter Barnes




  14. Talking of Supreme Courts. The US Supreme Court will be hearing an interesting case which shows that Americans can learn things from Scotland.




    “When a company reorganizes itself through a bankruptcy, is it the same company? And if so, is it liable for alleged wrongdoing committed by the previous version of itself?



    These are questions raised by General Motors’ efforts to dodge hundreds of lawsuits related to a potentially fatal ignition-switch flaw in millions of its older sedans. After receiving a stinging defeat in a federal appellate court this past summer, the automaker is now making a Hail Mary pass to the U.S. Supreme Court to try to convince judges that it has reincarnated into a seven-year-old car company free of liabilities from its previous life….”



    Full article at: http://www.salon.com/2016/12/15/why-general-motors-is-asking-the-supreme-court-to-say-its-only-7-years-old-not-108/?source=newsletter

  15. Further to my comment above, “The Ranger was a General Motors car brand which lasted from 1968 to 1978” (Wikipedia). One hopes that the Ranger was one of the cars in question.

  16. TIMBHOY3



    This is the same guy who C&P’s posts from the hun sites, and he’s trying now to tell us some are obsessed with them’s :-)