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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    What i was trying to explain is another poster is saying some here are “obsessed” with the hun, this from same poster who Copy’s and Paste’s posts from hun sites onto CQN.



    Go figure eh ? :-)

  2. mike in toronto on




    saw your post, and wondered if maybe there may be different taxes in different jurisdictions ….



    anyways, I checked and it is showing 1 pound 99 here as well.

  3. MiT


    No taxes as far as I am aware, I reckon T7_noted has it sussed, the Fenian mark up sounds about right :-)






    As for being obsessed with the hun, for as long as I can remember the cheating knuckle dragging r soles have been cheating us, they are still cheating us, the powers that be help them to cheat us, the media are in cahoots with them cheating us, their hate for us is palpable, they would see us gone in a heatbeat, obsessed, you bet I am, I am obsessed in seeing them get their cumuppance and witnessing them rotting in hell for all eternity.

  4. mike in toronto on

    TET …. re: the Fenian tax …



    if being a Fenian (and so by defintion … more handsome, principled, and debonair) only costs an extra 50 pence, that seems like a good deal…… where can I sign up? I’d happily pay an extra 50 pence for that!




  5. MiT, check your definition. Are you sure they all apply to you……….:-)



    They obviously do to TET and I.

  6. mike in toronto on

    Timmy 7 …..



    They dont apply to me yet… because I haven’t paid my 50 pence yet … but as soon as I set up an Amazon account … look out!




  7. THICLOTUCR just comes on here making these wild claims with nothing to back them up then refuses to enter into any discussion about them.




    He probably thinks Kris Commons played against Molde…

  8. Still reading back from yesterday,tony d attention seeking is what you do best.BLANTYREKEV-4:36pm-brilliant post mysterious :-)))))

  9. Hi bhoys



    off topic but just a quick note to let you know



    mini me was discharged by oncologist today scans clear ……….yee haaa





    I really appreciate all your kind words, thoughts prayers and support



    I am heading out again to visit the mammy in hospital so if anyone replies


    please dont be offended when I dont reply .



    so play nice , life is too short to fight among ourselves



    might get a chance to log in later



    HH fromthehappyclapper

  10. Mike in Toronto



    “Mod ….. what are you doing?! I was just about to sign up and make millions! :(”





    Mike, dunno if you’re a Seinfeld fan, but you’re wandering into Soup Nazi territory here!

  11. blantyretim is praying for the Knox family on



    Fantastic news


    Onwards to the nuptials….☘️☘️☘️☘️