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

    I’d also like to lend my support to Donny toadilly. He’s absolutely correct that Commons was shite in the cup semi last year.



    My son was also utterly garbage at this year’s Ryder cup, and I’ll be the first to remind him of that when he returns from his record breaking trip the Pluto. It was in the Daily Record so it wuz.

  2. DD- if still on….



    Will not hear a bad word about James McAvoy (not that ye did:-)



    He still keeps in touch with his old schoolpal who has had a lot of health issues with cancer.


    She gets invited down to his red carpet premiers and he spoils her rotten. No expense spared etc…



    On their last trip down -Avenger film- her son was with her (14?) and got introduced to Jennifer Lawrence. She sat on his knee!!!!!



    Imagine going back to St Tams on Monday with that story?

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

    Stivs, I thought your sparkling evening gown was magnificent,



    If its any consolation, I voted for you fifty five times afore the hydrogen battery I’d invented that very afternoon gave up the ghost.

  4. clydebank had the first all seater stadium, planks on breeze blocks, but sit doon will ye.






    the mcdonalds at the roundabout was just about the turnstyles

  5. the number of super star connections with the port never ceases to amaze me.



    mcavoy, ramsey, butler, compston, mccall, warburton

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

    Watching “this week” just now and they have dugs running about their political debate, I hope one of them lifts it’s leg and pishes on Portillo’s troosers.

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

    AOW, just googled………………..ahem, to remind myself what the young lady looked like. You’re 12.13 post makes sense to me.



    I’ll be back in three minutes………………:_)

  8. a light insanity on

    Do the huns have as much difficulty leaving the den of iniquity as we do? Fed up sitting in daft jams.


    ACGR I thought you liked dugs. Are they not Tory enough for you? :-)

  9. I came across a blog recently with a running record of the ailments of the huns and the chronologically listed dates of all the shennanigans.



    Can’t recall where it was though.



    Can anyone help? Ta.

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

    a light insanity, I’d love another dug but the size 22 has absolutely prohibited it for the time being. That means forever BTW unless she feeds me to one when I cash in my last chip. She’d like that:_)



    Anyway I was just out the back garden there having a kick about with Lana Del Rey, She’s a no bad goalie. She tells me she also voted for St Stivs in the x factor final. Loves the Port that lass. She also let slip that she wrote this song after a bad experience on the puggie in the Cochrane House in Spateston.






    Quite an odd lassie but a good wi her feet.



    She also played shite in the semi final last year. I blame Ronnie for signing her.

  11. macjay1 for Neil Lennon on





    Pity about the bigote.







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

    Macjay, is a bigote a double ride for huns?



    Hope you’re well bruv and enjoying the season as much as I am.




    I have t go out now, I’m preparing the landing pad for my boy’s return from the first ever round the Kyles of Bute solo flight with twirly gig on a single AAA battery, Personally I think his performance was pretty embarrassing, but as his dad I feel I need to support him. He’s not long back from Saturn, remember. He stopped off there on the way from Pluto.



    He’s been trying to impress me since his poor performance in the cup semi final last years.



    Interstellar travel…….Pfffft

  13. macjay1 for Neil Lennon on




    I thought moustache would be sexist.


    And we couldnae be havin` that.



    Loving the season , mate.


    And the air of tranquility on the beloved blog.



    6.45 am date ramorra for a hunskelp .


    They`ve been defying us of late , but ramorra`s the day.



    Affoot masel`.



    Happy landings .





    Don’t let him fool you,mate. nearest he’s been to Australia is a repeat of Nighbours.



    He stays in The Calton. He mugged an Aussie tourist for his watch last year and doesn’t know how to reset it to GMT.

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

    Jimmy McGrory was garbage in last year’s semi. Utter garbage. Why was he even signed?



    Donny toadilly rocks…………………………..fur brains.




    Anyway, my best semi?



    That’s a different story.



    HH Celtic Men and wummin and Wee Brig, The happiest Tim wummin in timdom + he maw.




  16. Dena



    Great news for B and your family.


    What a boost..absolutely thrilled for you all that all prayers and positive sentiment has come thro




  17. Going to miss the game on Saturday.



    I’ve been exclusively invited to a much better day out than my Work could ever Furnish me with.






    All Terrible news like this should be received well for the Very Lucky people…. The Wee Guys Mum and the even Weeer guy are going to Witness Brendans team.



    The Wee Guy obviously wanted to go……. I’ve had a good laugh about it possibly being the game where we score 10 – especially after just scoring 1, at Home.



    He is a Young Celt – He is hungry to SEE Everything CELTIC.



    FFS – Mad Mentalists doing Mad Mental Things and Saying Mad Mental Things to be Cosied up to.



    You want a CHIP?



    If you are deemed Menta…..l The Government can Chip you Now.






    What a way to Go.



    Jesus Christ is the Ticking Time Bomb.



    You better get on it.

  18. The Garden Lie of the SNAKE…. is trying to come to Fruition…. through 3 people making a Perfect BABY.






    The Snake is Really going for it.



    We are truly @ the End of Days with this utter nonsense.



    You can Shove yer Eugenics where the Son don’t Shine.



    16 Roads.CSC

  19. macjay1 for Neil Lennon on




    I am , pal.



    Ignore thon BMCUW .


    Pommy bar steward called Bruce.


    Undergrad of the Uni of Woolloomooloo .


    Wouldn`t know a schooner from a dredger.


    In fact he owes me one.


    Schooner that is.

  20. macjay1 for Neil Lennon on

    PETEC on 16TH DECEMBER 2016 5:05 AM


    The Garden Lie of the SNAKE…. is trying to come to Fruition…. through 3 people making a Perfect BABY.






    Lawyer politicians creating lots more opportunity of lucre for the bruvvers.

  21. Shut up GB with the War rhetoric.



    I guess CQN wasn’t even a snapshot.



    John Lennon had an inspiration that was so Anti Christian that he was martyred for…..????






    Theosophist first and Foremost.

  22. macjay1,



    It is poor for Anyone to say that Kojo had Aliases. Kojo was unique and totally unique to Everyone he interacted with.