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. Lullabies and Battle Cries on

    Hebcelt and Dena29, great news for both, have a very merry Christmas.



    TET, book purchased through Amazon website, £1:66.

  2. mike in toronto on

    Beatbhoy …. Sadly, I think we finally disagree on something. Jerry Stiller is one of the worst actors… although one of the few who might actually be worse is his son, Ben!

  3. mike in toronto on

    JOBO …that big bully, Deccy, wont be signing up again, will he?! Getting my ass kicked by a kid once was bad enough! :)



    can we say ‘ass’ on the new moderated CQN? if not, sorry.

  4. Mike in Toronto



    You sure you’ve seen Seinfeld?



    Serenity now!



    (don’t disagree about his boy, right enough!).

  5. Ah, missing yer soup already,Mike?



    I quoted the old impatient vulture line the other day, “Patience my ass, ah’m gonna kill something!”, and no problem.



    You’ll understand precedent, eh?

  6. Cosy Corner Bhoy on

    Good news on the CQN health front today. Surprising how often the news is good. Long may it continue


    CCB will not be at the game on Saturday due to Christmas dance at the golf club ‘ that never has a function when the Govan X1 are at home ‘ so no pints in the Cron Creighton.


    See you all on Tuesday!


    Nothing on at the golf club that night.Must be a ludge meeting oan!

  7. mike in toronto on

    Beatbhoy … the only actors that annoy me more than Ben Stiller are probably Jim Carrey and Adam Sandler …. its like they get paid to act like they are in grade 2.



    And what frustrates me most about the two of them is that they both actually have real talent, when given the right material …. Jim Carrey was superb in Eternal Sunshine, and Sandler was great in Punch Drunk Love…



    as for ‘serenity now’ … I save that for really big things …. like when certain posters appear on CQN! :)

  8. Just bought a ticket for Saturdays game, lot of areas claiming to be sold out. Usual stuff , and why do they charge me to use my printer and paper to print off the ticket? Season of goodwill, my arse.

  9. Almore



    See you Saturday. I am picking up ACGR’s calendar as well as my own, thanks. Looking forward to a few beers and good blether wi you. Hopefully WITS makes it to West too.



  10. mike in toronto on

    I had forgotten about TTS… but, you are right … a decent movie, and he was pretty good in that one as well.



    Did you read the post Paul67 left for you on the last thread, page 12 around 10:20/10:30?

  12. GlassTwoThirdsFull on

    Anyone want a laugh?


    Apparently Hodson reckons the two best full-backs in the league are Lower League Lee and James “what’s defending?” Tavernier!


    To be fair he does talk some sense:


    “that’s what it is about coming to a new club”.


    Four years old now, but I guess that’s new in football terms.

  13. Beatbhoy/ MiT



    I watched The Truman Show under a shroom induced high.


    I was Jim Carey for weeks after.


    ParanoidAndroidCSC :-))))

  14. mike in toronto on

    Delaney’s …



    That’s not so bad… you could have been walking around thinking you were Natascha McElhone!

  15. MiT



    I don’t resemble a beautiful English Rose like Natachsa. Wouldnae mind wandering about wi her mind ye. :)

  16. mike in toronto on

    Davidopoulos … Since you seem so certain, I may have to go back and give that a second look.



    Natknow…. hard to argue with that one. when you are far and away the worst actor in your family, and your family includes Sofia Coppolla (whose performance in G3 was an infamnia), you know are BAD!




    Just watch the Congress committee speech again and you’ll know what I mean. Didn’t know he had it in him.



    Worst actor? Well that would be Keeanu Reeves….

  18. Paul67



    My Dad loved Celtic.


    He passed his love onto me.


    My Dad always told me that whatever we win, it’s never easy. We were up against the Establishment & The Establishment club.


    That made our achievements all the sweeter.



    When Oldco won 9 in a row, we were in despair.



    He never thought our glorious achievement would be equalled. Never in a million years .



    Through CQN I learned about EBTs and how they had cheated.



    I told my Da and it then all made sense to him.


    Not only were we playing against the Establishment & the Establishment team , we were facing players whose employment terms gave an unfair sporting advantage.



    I seethed and raged. My Da was a bit more measured but angry nonetheless .



    The Supreme Court bears a heavy burden.



    My Da never lived to see justice done .



    I long for the day I can visit his grave and tell him he was right all along .



    So much depends on this case.



    I pray for justice




  19. Dena29



    Firstly great news on your bairn. I love it, just love it when cancer gets a skelping. But 2 skelpings in the week is fandabydozy news.



    Secondly I’m oor the moon for yeez.