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. Marrakesh


    Eighth, disny really sink in what we actually did, but did we did :-)


    I was just thinking about a couple of huns that I used to know, I must admit I am wallowing in their pain.



  2. Dundee United I’m sure scored twice when they reached semi final but can’t remember scorers. I’ll guess Sturrock and Dodds.





    Absolutely correct,how remiss of me.



    I’ve probably got access to all the phone numbers anyway,what wi living just down the road from GCHQ-and not far from a couple of their listening stations.

  4. SOAL: I have a calendar put by for you. See you at the corner? Leave a message and I will check back in the morning.



    Off up the wooden hill. Oíche mhaith.

  5. Great to see Scott Sinclair back training today. His return may help see us to the shut down without dropping any more points.

  6. Some great videos on Facebook of the players visiting kids in hospital . Players delivering gifts. Great to see.



    One kid gives few players a quick song.. Grace. Magic

  7. Hibs – did not score in either tie



    Rangers – Caldow (pen), McMillan (2) Wilson. 4 goals in a semi tie. So who did they get in the final? Oh,,,,,they lost 12, twelve (sic), a dozen!. Oh well, no final then.



    Dundee – Alan Cousin,Alan Gilzean



    Jinky, Willie, George, Bobby, Yogi



    Davie Dodds and Derek Stark for Dundee Utd



    So the legend that is Derek Stark was the last footballer from Scotland to score at this level.

  8. PHILBHOY @ 10:26 and TONTINE TIM @ 1:52…



    I was at that game when Jimmy Johnstone was substituted, a 2-0 win v Dundee United at Celtic Park. The Saturday following our 4-0 St Etienne


    european cup win.



    In his Celtic View column the following week Jock Stein referred to “the Jimmy Johnstone affair”



    …”the club’s decision to to suspend Jimmy Johnstone was not an easy one, particularly at such an important time of the season. At the start of the season Jimmy was put on the longest contract any player has ever had at Celtic Park and we expect in return a consistent standard of play and a high standard of behaviour. We hope the measures we have taken


    make him realise his importance to the club and we hope our fans realise that the decision we have taken is in the best interest of Celtic Football Club and their large and loyal support.



    After the match Jimmy apologised to me for his behaviour. He wants it to be known generally that he is sorry indeed for his misconduct and hopes to return to first team duty a better and wiser player”.



    In his own book “Fire in my Boots”, Jimmy recounts the incident .



    Basically he wasn’t sticking to the game plan (by wandering infield off the wing) and after ignoring Jock’s shouted instructions on a few occasions, he was substituted by George Connelly with 15 minutes to go.



    When he came off the pitch Jimmy (in his own words) “bawled abuse at Mr Stein” and began to take off his jersey.



    Jock could be seen leaving the dug out and grabbing hold of Jimmy and


    (shall we say) leading him up the tunnel!



    Jimmy was suspended for seven days but missed the next 2 matches v Clyde in the League Cup semi-final and Hearts at Tynecastle. Celtic won both games and Jimmy was back in the team 2 weeks later v St Johnstone at Celtic Park.

  9. Hebcelt




    Sorry I don’t .. just came across them on Facebook . Hopefully someone else can post up links.

  10. macjay1 for Neil Lennon on



    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’ …….





    I have always preferred …………


    ” the first non-Latin team ”



    The others being from Spain , Italy and Portugal.

  11. By this date in Season 1966-67, Celtic had beaten FC Zurich 5-0 on aggregate in round one of the European Cup, followed by a 6-2 aggregate win over Nantes to reach the last eight.



    The team had already won the League Cup and the Glasgow Cup, had won every league game bar a home draw with St. Mirren in November, and had scored in every game they played until a draw away at Kilmarnock in December.



    We had beaten Rangers (1872-2012) 3 times, scoring 7 without reply.



    You could say it was looking promising!




    just back on and realised I hadnt said so glad to hear your good news



    its a wonderful day :-)))))




  13. ACGR, Michael they'll be taking you away on

    Dena, X that ones for you. XX, they’re for wee Brig. Fantastic news, Please pass on my regards to the wee one and hope you all enjoy a very happy festive season.



    TET, WTF are you thinking about? You’re visiting Scotland for the first time in how long and are going to ruin your trip by having your time infested by 90 minutes of zombie scum.



    Save yerself £98 and come to mine instead. Gods holy turf beckons.

  14. Just want to say a collective thank you all for your posts to me earlier



    wont try to name everyone there are too many of you



    this is a wonderful blog and although sometimes it can seem hard work wading through some posts



    just remember everyone is entitled to their opinion , regardless



    hang in there ………. we are a special group of people..








    just two more sleeps until I see the Bhoys in paradise and for the first time this season I will have a clear head and look forward to that very much



    Goodnight Timland



    as Lefclickit often said



    Thank you for being here




  15. ACGR, Michael they'll be taking you away on

    Almore, I asked DD to pick up my calendar as I was planning another massive four course full bifter turkey dinner at Coai’s on Sat and wouldn’t make the corner. Truth be told, I could hardly walk when I left there on Tuesday, almost a John Hurt Alien moment but could have gone a number of ways:_)



    So, a simple fat boy fry and a walk to the corner to hopefully collect my calendar in person.



    Next Tuesday I’ll be ready for the second instalment of the coias turkey dinner, revenge of the Turkey.



    See you Sat




  16. Robert Tressall .


    The quote you posted , from the JJ comments section , stated that RFC (deceased) led the way by being the first club in the country to have an all seated stadium.


    If my memory serves me correctly , I’m sure Aberdeen were the first.


    Just saying like. ;-) HH