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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    MACJAY 521






    Aren’t you forgetting the first rule of The Bruce Society?



    Pints here,cobber. Imperial none-of-yer-metric nonsense.



    Schooner,ffs. Bet he drinks his morning cuppa wi his pinkie sticking oot(!)

  2. macjay1 for Neil Lennon on

    PETEC on 16TH DECEMBER 2016 6:07 AM



    Kojo was , for me , a star.


    He had a very individual delivery and some interesting and sometimes controversial views.


    He was also very obliging with his advice on matters financial. To you and others.


    I`m sorry he left , and particularly the circumstances surrounding his departure.

  3. Ianbhoy929


    Don`t you know the Rules of The Blog?


    No one is allowed a weather report until AFTER Jobo has described conditions in East Kilbride.



  4. Did Brendan not say that Big Malky should be given the job as soon as Brian McLair chucked it ?


    I’m sure i read that somewhere ?????


    Might have been on here as an article ?????


    Scooby-doo! pyjamas on – CSC




    VFR – Guid luck with the questions but,….am I correct in reading that

  5. in what ?….4 / 5 years…the question is just being asked of Cellic PLC’s complicity in the rubber stamping of the OBAF Act thingy ????


    Sorry for double post – gremlins.



  6. Good morning, friends and a Big Happy Friday from a dampish, dark but nothing to complain about East Kilbride.



    Ianbhoy929 – you just keep on keepin’ on ;-)



    Right, so we now expect VFR’s word of the day followed by SFTBs alternative words of the day…



    Routines keep this place in order.

  7. Cellic PLC know that there is no Jungle any more…


    So, they know that, if there is no Jungle, there will be no sack the board rebels to be wary of.


    Maybe the PLC have evaluated the threat levels of the Cellic support with the, reaction to the PLC’s kowtowing after the shame-game where Neil Lennon’s Cellic team had ‘3’ players booked and, the club were summoned to a govt summit for that crime with both clubs given ‘equal’ blame for the fall out after, Mark Wilson’s goal enabled, Neil Lennon’s Cellic team to put oot – Walter the Cardigans cheating ebt-mibbery-Cellic-PLC-complicit-silence-enablers-Rangers FC team – oot the SC in a replay at Cellic Park after a 1st game at ibrokes where Neil Lennon’s 10 men Celts played the ebt-huns aff the pitch in a 2-2 draw where, Ki was George Connolly-esque and, Broony scored one of the magical Cellic goals of all time but,….Cellic’s souls were surrendered or, sold on the alter of the govt-summit that brought about the OBAF ACT in which, the aftermath seen Campbell Corrigan the top cop at that time, along with Paul McBride and, Peter Lawwell summon the leaders of the Green Brigade to Cellic Park to have a meeting about – the sectarian songs being sung at Cellic Park – ???????….Ye see, The Green Brigade put on display what seemed to be, the only remaining cojones at Cellic Park when they told the summoners to go and do one!!!!


    Ye see,…The Green Brigade made it clear that neither they as a group or, the Cellic support in general ghad a case to answer as we don’t do – sectarian songs – end of!!!


    Just after this,….Cellic PLC started to hand over Cellic supporters addresses to the cops and therefore….sold Cellic’s soul….imho.


    So,….to those well meaning folks who are asking questions….remeber that ‘your’ on the ootside…looking in.


    Is that not one of the many reasons that the Kelly’s n White’s were sacked for ?


    Anyway,….Malky McKay ????….watch this space…..imho.

  8. DENA – and yer daughter especially…hopefully that was some of the prayers being answered.


    I’m sure it was.


    May God Bless you Both.


    Thoughts and Prayers continue, and as well for all who are close.



  9. VFR800 is now a Monster 821 on

    Word of the Day (Inspired by possible roof repairs….)



    Exigency /ˈɛksɪdʒənsɪ; ɪɡˈzɪdʒənsɪ/


    noun (pl) -gencies, -gences


    1. the state of being exigent; urgency


    2. (often pl) an urgent demand; pressing requirement


    3. a case or situation that demands prompt action or remedy; emergency:



    Word Origin and History for exigency


    1580s, from Middle French exigence, from Latin exigentia “urgency,” from exigentem (nominative exigens), from exigere “to demand, require; drive out” (see exact (v.)). Related: Exigencies (1650s).





  10. Kojo?



    Is somebody else going to say it or am I?



    He was a multi monickered racist twat and good riddence to him and his Hunnish posts. Aye he could talk about Celtic youth. But other than that and having some strange affinity with Petec he was a worthless racist adding nothing of value.



    I can think of many great posters who have disappeared over the years who I’d have back posting their wisdom without tainted distasteful views before I’d want Kojo his dug and his four other pals back.




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

    BT, I can confirm JJ has luminous balls………………………and x-ray eyes.



    FFS, its still pitch dark here, the auld yin is a marvel and should be included in the next Avengers movie wi his five iron and glowing ba’s.

  12. VFR



    David Cunningham King acted with exigency bluewashing all roofing comments from AGM minutes noting that the roof is now secure and safe in the handshakes of the 7 degrees.




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

    I’d also add that my mother played shite in the semi final v the new huns last season. I’m very disappointed and would expect better from an 80 year old woman who knows our history and what’s expected from all Celtic players regardless of team selection.



    I’ll be having another word wi the auld yin over Christmas to see if she’s really fully committed.

  14. JJ



    Belated happy birthday lumo balls.



    Attenborough and Planet Earth III sending a crew to record for history a new species of mammal perform the 18 hole lumo ball mating ritual on the East Coast of Scotland. I don’t think they’ll be disappointed when they catch you on camera. :@-)))




  15. VFR800 is now a Monster 821 on

    KEVJUNGLE on 16th December 2016 7:37 am



    The question about passing info to Police Scotland has also been asked.









    Committed? Only person in your family that could apply to is yer guid self.



    Yer aptly monikered,ya daftie!




  17. Just catching up after my Night Shift


    Dena – great news for you, your daughter and family!!


    Hebcelt – Great news for you, your wife and family!!




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

    Ashes Moonbeams, dugs ashes. Alas, my beloved dug went to the big canine incinerator in the sky in March 2013.



    No excuse whatsoever for her poor performance in the cup semi last year mind you. I’ll be having a stern word with her urn.





    Kojo a racist? Surely not.



    I’m sure he meant something totally different with his use of miscegenation in a rant about Obama.



    Though I recall an analogy of his about carthorses and thoroughbreds which suggests not.

  20. macjay1 for Neil Lennon on




    Actually , I do drink cold drinks with my pinky sticking out.


    Thereby reducing by 20 or so percent the heating effect of fingers.


    Posh or smart ?



    N.B. Schooners are most probably more Cockney than imperial .


    Just like the Aussie accent.



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

    Thamk you Bmcuwp.



    I’ll get around to your performance in the cup semi soon enough but before that Mr Ben has to answer for his failings in that game.



    He went down the tunnel to get ready after being given the nod and instead of coming out stripped in hoops decided he’d take the field in a cowboy outfit and ten gallon hat. He never tried a leg in the game and his horse was equally as guilty.



    He should never make the bench again never mind the first team.





    Aw,come on! I only went out for the second half!!



    And I got results immediately,served in seconds and first sweary word almost immediately afterwards. I hardly dropped the pace for the rest of the match.



    If yer looking for blame,look no further than Haudit and Doddit on the bench. There,yer telt(!)

  23. macjay1 for Neil Lennon on




    Kojo was certainly unable to live up to the stellar standards of tolerance exhibited by some of our fellow posters.



    To his credit.

  24. ACGR



    No you urny. You’ll leave her alone to rest in peace. Although if her performance drops again in this years completion then you can have a word from me for her too.






    You’re right he wasn’t a racist. He was just a tattooist.




  25. See the politicians objections to Malky McKay’s recruitment to the SFA on the grounds of racism, were they similar to the politicians responses to Campbell Ogilvie, facilitator of a sectarian signing policy at Ibrox, getting the top job at Hampden, or is sectarianism more acceptable?

  26. There was a belter of a joke, albeit factually inaccurate, on the Huddleboard the other day.



    It is a bit bad taste so do not read on if easily offended :-)



    What’s the connection between Bill Struth and EBTs?










    They both put Rangers men down a few leagues.

  27. Looking forward to my first game at Paradise for a while. Back for Christmas. Taking youngest. As they say V excited!!