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





    Canny argue with that pal…



    Is that bus still going? Sorry didn’t watch the end if the film due to the horrendous acting….




  2. mike in toronto on




    I have to say that I think Cage is worse … and I’m not saying Keanu is a great thespian (admittedly, he’s pretty bad), but at least he’s canadian and not pug ugly like Cage ….







    Thom Yorke, you and I all know that.



    So do GCHQ Cheltenham






    Shhhh. They are listening to us.




    Through the fillings in our teeth…




  4. Tim Malone Will Tell on




    I don’t know you and you don’t know me – but that is the best sort of news any of us can get.



    I can feel your joy.



    Tim Malone

  5. BURGAS HOOPS on 15TH DECEMBER 2016 3:49 PM






    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 ? :-)




    Excuse me,the guy you are answering is the guy who was complaining about people on the site being obsessed by the Huns.Your post makes no sense at all.I post some ridiculous posts from Monkey Media for a laugh.Some people like them.Again,if you dont its a free world,just scroll on by.


    Its not fekin rocket science.

  6. mike in toronto on

    dixie … I agree… and he has a reputation as a serious actor … but I have always found him a bit overrated…. although the whole Keith Richards thing was kinda funny.

  7. Favourite actor is the only one who has been in my house. James McAvoy when he was 13 and at Saint Thomas Aquinas with my daughter. They still keep in touch. Great success fae a broken family. Good wee Tim fae Drumchapel too.

  8. BMCUW,



    Why are you posting Phils latest?Dont you know there are some on here that dont want to read it.Get a list of the ones that do and phone them,so as to not offend others that have no interest.Paul 67 will furnish you with their numbers.


    For Gods sake man.

  9. Mod2



    I did. I’ve never asked for any post to be removed. I was citing it as a reason why, in my opinion, the number of posts and posters is falling.

  10. Burghbhoy at 8.30



    Great post. I am sure that many of us had fathers who lived their lives in the same circumstances.



    Still one Big Cup put us in a position that they could never emulate.



    I always remember my dad’s words on 25 May 1967…”No-one can ever take this away from us. We were the first ”



    Still true 50 years on and will still be true as long as football is played in this country.



    Perpetual envy for some!

  11. HT


    He must be a world record holder, been yellow carded wheans of times, even had his account pulled and still the pish is pouring forth.


    Can I put in an early shout for a couple of tickets for the hun game on the 11th March.



  12. Hrvatski Jim.



    Thank u.


    I wasn’t born when the Big Cup was won.


    I read that much and heard that much about that team however, that I sometimes think I was!!


    You are right, the seeds of their downfall were sown that glorious day.



    Big Jock & The Bhoys are still giving us entertainment!




  13. Rangers


    Boss Wary of Dangers of Signing Too Many Players In January Inside Futbol 19:01 Thu, 15 Dec




    Looks like Phil was bang on with the first part of his blog today.

  14. Worst Actor- Keanu Reeves ….a pal said ‘ he couldnae act the c…’…


    Besr Acting for years- Ruth Wilson in The Affair

  15. I remember watching the Big Cup game with my Da, he wasn’t into football, reckoned he had enough problems supporting a family without supporting a football team as well, but he never stopped me thankfully, he did try and dissuade me from the Celtic telling me that I will be broken hearted supporting them as they were destined to always be up against it, he got that bit right so he did, anyways, I recall late in the game every time Inter got the ball I panicked, my Da kept telling me not to worry as there was only gonna be one winner, he was well impressed me thinks :-)


    After the game a bunch of us went to the market square to celebrate, fair play to the polis, they didny bother their erse.

  16. HJ



    My dad, my uncle John and James all good Tims departed, always said, “We were the first non latins to win it. Naebody can beat that.”

  17. Burgh Bhoy, Hrvatski Jim


    Yes couldn’t agree more. And if I can add my best pal and his father in law to my own dad, I would BB’s earlier post.



    Also Dena, I know your joy, went through it with my oldest, most important post tonight imo




  18. Marrakesh Express on




    We finished 8th in the league in 65. If you asked a bookie then what price Celtic European champions in 2 years, he’d have told you to ask Hans Christian Anderson.


    A fairy tale became real. The magic of our club.



  19. Picked this up in the comments section of John James latest article. Interesting thought.



    Nghfb says:


    December 15, 2016 at 3:28 pm


    Rangers led the way in Scottish football with being the first club to have a all seater stadium.


    As good as the stadium once was it was only constructed after the ibrox disaster. There were also a few deaths of fans prior to this at ibrox.


    I think the only option the club have is to see the season out. Then transfer to Hampden forever….


    As they don’t have a pot to p/££ in they will not find 10mil to repair the 3 stands affected. Dodgy Dave and level 5 Heid honcho Fat boy slim will lie to the gullible support that it will only be a short term fix which they will lap up as the prefer comforting lies than the cold hard facts. Years of neglect have had a major effect on the big hoose. But unlike 2012 the ” Big Hoose” will not stay open.

  20. A wee question about European cup semi finals.



    Name the players who have scored for a Scottish team in a European Cup semi final tie.



    No playing with you Googles.



    I need to go out for 20 minutes. Answer about 10.00 if needed.

  21. Delaney s – something I like to point out myself. First team north of the Alps to win the big cup. None of this first ‘British’ team to do it……



    But then again I call the islands others refer to as the British isles ‘the north Western European archipelago’ …….