How administrators can avoid redundancies short-term


There have been many questions about the unusual circumstance in football of Rangers going into administration but not making any players redundant.  It is possible, and not totally uncommon, for directors of a company in administration to arbitrarily choose to provide funds from their own resources to pay any chosen creditor, including staff. In football, players’ contracts of employment need to be with the club, but the source of payment can come from anywhere.

In this instance, Rangers Group, the club’s holding company, or any other body or person, could be in sufficient funds to provide the administrators with enough money to not only pay players, but to continue operating in a relatively normal state.  Rangers’ administrators have already suggested Craig Whyte has guaranteed to make-good wages due to be paid this week, although it was not made clear which entity would be paying, or the source of such funds.

Administrators will only be forced into player redundancies if they do not have sufficient funds available to see them through to the timely conclusion of negotiations with creditors, or if they are unable to receive binding undertakings from another source that they will step forward to pay players next month.

Various sources over the weekend suggested HM Revenue and Customs were prepared to extend generous time to pay terms to Rangers.  This club is owned by Craig Whyte.  While we all know what a stand-up guy Craig is, how likely to you think HMRC are to believe he will stick to a plan stretching out years into the future?  It’s just not going to happen.

I hear a ‘We’ll take a few years to pay too’ campaign is set to trickle through the SPL if HMRC agree to this one.  Better using the tax man as a bank than using an actual bank.

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  1. “Goodbye, goodbye, you were the Billy Boys”!



    So let me get this right, with Rangers in administration and in total and utter disarray, we now have the likes of First Minister Alex Salmond and Glasgow University Professor, who is involved in Catholic teacher training, Robert Davis, referring respectively to Rangers as “part of the fabric of the Scottish nation” and a “cultural focus”.



    My question to those from politics to academia to beyond; please do tell what history, tradition, culture we are talking about? Please do explain the detail of this “fabric” and “cultural focus”?



    Let me give an anecdote for insight into anyone coming late to the thing which we know as Glasgow Rangers. Growing up in the 1980s it was natural to play football with other boys and girls on the street, in which there were more Aberdeen and Dundee United tops than Rangers, due to the two former, the New Firm, being European powers and the latter being mediocre. However, on meeting up one night one of the Dundee United supporting boys turned around to my brother and myself and told us he was not playing with “a Fenian”. It not being the usual language of a New Firm fan, it was obvious something had happened? Ah yes, he had just attended his first Rangers match under the leadership of Graeme Souness!



    So let me ask again, what is this tradition, culture, history, we are talking about? Again, please do explain the detail of this “fabric” and “cultural focus”?



    No more than 8-years-old, returning from visiting relatives in Glasgow and cramped into a two-hour train journey, packed with post-match Rangers fans who were reminiscing about the recent away European match in Dublin. The talk was not about the game but about attacking Dubliners, invading homes and ripping down Rosary Beads from walls, etc, etc, etc. One part of the two-hour-hate-spew, which has never in 30 years left me, was the scholarly argument over Terry Wogan and Gloria Hunniford. In essence, Mr Wogan was “a f***ing Fenian”, while “f***ing Fenian Hunniford” was a case of mistaken identity as she was really Glorious Gloria, a good Protestant – or at very least “no a f***ing Fenian”!



    Those same grown men should not have been talking like that, full stop. Those same grown men should not have been talking like that in front of strangers, full stop. Those same grown men should not have been talking like that in front of a mother and her two small children, full stop.



    And as we left the train that night, with half of the same group disembarking at the same stop, it is only now you realize they knew who we were and what they were doing. They knew we were part of the local five per cent Catholic population. But to bully and intimidate and dominate is part of their DNA. They might as well have said that for every fiver we spent on train fares they would spend ten!!



    So, let’s try again, exactly what is this history, tradition, culture we are talking about? And again, please do explain the detail of this “fabric” and “cultural focus”?



    But of course that is all in the pre-Mo Johnstone-ok-now-lets-sign-Catholics-not-because-bigotry-is-wrong-but-because-we-need-to-to-win-trophies days?



    March 2011, as now a proud father with small children who are starting to wake up to the beauties of football. Flicking on the television excitedly to watch the Scottish League Cup Final, a Glasgow derby between Celtic and Rangers, we had all been reassured by the SNP Government that the authorities were now prepared to clamp down on “sectarianism” – aka. anti-Catholicism.



    However, it was, to put it simply, a 120 minutes of reality hate-TV, in which the majority of the 25,000 Rangers fans – not this mystical minority which I oft hear – were forced to sing songs aimed at my small children for having the temerity to be “a Fenian”!!!



    And for the record, unless one was seriously opposed to gay dance culture, then the iconic Depeche Mode anthem, “I Just Can’t Get Enough”, being belted out by the Celtic support would, in all honesty, struggle to get into any songs-that-are-banned list….



    To add insult to injury, we then had the leading SNP Governmental Minister, laughably the then Justice Secretary, thanking the fans by saying: “This was the showpiece final everyone wanted to see, and a great advert for Scottish football…(the) fans contributed to a memorable occasion”.



    So let’s try one more time – what is it exactly we are talking about when people refer to Rangers’ history, tradition, culture? For the final time, please do explain the detail of this “fabric” and “cultural focus”?



    Salmond himself, although now backtracking, even tried to claim it would be bad for Celtic and Scottish football. Alec my good fellow, you have just spent the most part of 2011 telling me that football and politics don’t mix! Why are you speaking on this?



    Also, you have spent a large part of 2011 playing down the importance of football. Well, guess what Alec, I agree with you, for there are far more important things than football. For the sake of Scottish society it will be a great thing if Rangers descend into the abyss. I never ever want my children coming home and asking me tearfully, “Daddy, what’s a Fenian”?



    With lack of public honesty, and with life being short, I have to be honest and starkly state that Rangers on their bigoted deathbed is good for Scottish society. And more specifically, good for the 16 per cent Catholic minority, a community which still lives with a legacy of vulnerability.



    Why does Rangers matter so much on a sociological level? It is simple logic. The better Rangers are, the more people are attracted to watch them, the more they bring their children, and the more anti-Catholicism and anti-Irish Catholicism is normalized, encouraged and spread.



    Let us not kid ourselves, Rangers’ history, tradition, culture has been a lightening rod, a generator and catalyst for hate towards an immigrant people. A disposed people. A people, at best, ignored. A people, at worst, despised..



    But on the more trivial point, Scottish football will do well without Rangers. It is the Souness revolution, 1986 onwards, which destroyed Scottish football. It perverted the market to the point where Aberdeen, Dundee United – a club that is still 4-0 up against the mighty Barcelona when it comes to European competitive matches – and Hearts became what they are today. With their lavish spending, Rangers did not just steal the best players from these teams but also their support-base.



    With the demise of Rangers, maybe these fans, and certainly their children, will return to the Pittodries, the Tannadices, the Tynecastles. Then there will be proper competition. And I for one will be pleased to simply curse other teams for beating Celtic on purely football grounds. But I’ll be pleased at a later date to remember, with fond memories, great non-Celtic teams, as I do with Alex Ferguson’s Aberdeen and Jim McLean’s Dundee United.



    What I’ll never do is reminisce about Rangers, a club which made my life growing up in Scotland, as an Irish-Scottish Catholic, that bit harder.



    I am prepared to forgive Rangers for this scar on Scottish society – but only once an official apology is offered to the Catholic community in Scotland.



    But what I am not prepared to do is foolishly forget the hatred – and I most certainly am not prepared to foolishly pay for the privilege of being hated with my taxes.

  2. @aw_naw


    well I’m no expert and that seems to be one variant of a broad strategy that has been suggested.. but it (or sim) has prob not feasible because



    1) The FTT took too long and RFC folded with the spotlight on CW not HMRC.


    2) RangersTaxCase and PhilMcG have outed his strategy making a CVA politically toxic.


    3) CW needs friends, lawyers, pet-admins, financiers to help him carry through and they seem to have abandon him.



    just my opinion .. I have no more info than anyone else reading the blogs etc…

  3. In regards to the thread on rangers media, how can Salmond remain as First Minister after declaring rangers as part of the fabric of our society.



    I shudder to think what will happen to us if this country gets its independence.

  4. Is Mise Neil Lennon at 14:27


    No mate havent forwarded it onto any of those associations, to be honest never thought to


    Not sure they would be interested



    However FARE or NBM or someone of that ilk might be…

  5. By the way I did not write the above piece.


    spelling is correct and all comma’s and full


    stop in the correct places.

  6. Sir Paul



    If , it transpires ,that the Rumour..which his bin… bin mooted and booted aboot.. that the I.R.S. wull be accommodative, tae The Sore Plight of the Luckless, and Leaderless


    Ibrox Income Tax Evaders… and offer them the chance tae Pay thur debt over a number years.. until,in the Hope that One day….it wull be cleared…



    Then, Ah fur wan wid be maist Happy ,if that Arrangement becomes a fact.



    In Ma opinion..



    this widnae , necessarily, be a Bad Thing.. as faur as Celtic wid be concerned.






    It is well known that Debt is the Begetter o’… well… Mair Debts!



    and nothing wid suit me bettah than tae see..



    The Ibrox club, Burdened and Enmeshed in It’s Chains, fur the Foreseeable.



    As the seemingly Never Ending Payments tae the I.R.S. oan toap of The Normal Day tae Day Expenses of running the Club.. wull


    Guarantee that the G.A. will become Crippled… that is…financially speaking..




    and wid never again be able to Compete Successfully


    ,oan A Financial Basis with the Celtic.






    Sitll.. Laughin’

  7. Neil Lennon says NO to BESNA!! on

    Probably already been posted but…..


    Let leckie have his day in court to prove what he printed as true.


    If it is then the old board have to face the punishment.


    If it is’nt then sue him for everything he has, house, car, money,clothes, everything, even his union jack boxershorts.


    Unlike the ebt’s at ibrokes i dont think there was many computers in use in the 60’s and 70’s to track the evidence.


    Unless leckie knows better, afterall he’s pretty good at playing name that tune with a few guy’s with manflu.




  8. Awe_Naw_No_Annoni_Oan_Anaw_Noo on




    I can still see a scenario where CW rents Ibrox back to a rich hun




  9. Awe_Naw_No_Annoni_Oan_Anaw_Noo on




    A smart guy like you should know that an SPL license cannot be issued if you owe the tax man




  10. @awenaw



    yes IF CW has indeed done his paperwork correctly he might still “walk away” with a tidy profit but this is on the lower side of the profit he might have made “if it weren’t for those pesky kids (shakes fist at internet bampots)”








    Around 84/85,we had lost 3-0 to Aberdeen then 3-1 to Dundee Utd. We were due to play the huns the following week,and I said ah wisnae gaun!



    On the Saturday,my Dad turned up looking for the tickets for him and my big mate who had moved to Embra.



    Of course,I hadn’t bothered to get any,cos ah wisnae gaun!



    A few phone calls later,I organised tickets from the Cross Keys bus in Stevenston-provided we travelled with them-and we took our seats about eight rows behind the goals.



    We got gubbed 3-0.



    The best bit was when Mark McGhee swivelled on the edge of the area and hit the post just in front of us,and some eejit jumped up and went oh,ffs!!!!!!!!!!!!



    Closely followed by me saying,you’ve got to close these ……..down earier than that,the game’s no’ won yet……..



    The bus trip home was fun-my Dad and I got as far as Barrhead and got off. Bampots like that don’t do the magnanimous in defeat and gracious in victory.

  12. jude2005 is Neil Lennon \o/ on

    Thems were lookin for volhunteers to hand out “leaflets” on Saturday. Turns out it was the old song sheet! Silly me near believed too!! Aye right!!! Leopard spots me thinks!!!

  13. The Battered Bunnet on




    Looks to me like after paying down the LBG debt from the Ticketus dough in the lawyer’s client account, the RFC debt was assigned to Group.



    In addition to charging a facilitation fee, I expect that interest at 2-3% per month has been applied.



    So far so good.



    It doesn’t stretch imagination though for RFC to settle the debt with Group at earliest opportunity (summer season ticket renewals) with Group thereafter drip feeding cash back as required to sustain operations until the tax case .



    Given the delinquency of their current year VAT and PAYE, together with the funds raised from player sales, it is possible that there is still substantial cash on deposit at Group.



    This would put Group in a position to offer to sustain RFC for a finite period of time, provided the debt was secure. Whether they deliver on such a suggestion remains to be seen of course, but it does raise an interesting possibility that Group may not have an obligation to Ticketus with regards to the sale of future tickets, and in addition to accruing interest on any cash provided to date, secured of course through floating charge etc, might very well be in the clear with a hefty wad.



    All ifs and buts of course, and we’ll need to wait for the Adminstrators to reveal the picture.




  14. Just when they thought that things could not get any worse.


    Was in ASDA this morning and heard a staff call for David Murray.


    Guess they called in Sir Minty to help out the run-off – their – feet staff who normally man the jelly and ice cream counter.

  15. BlantyreKev - Parcel=> on




    Indeed. An announcement from the advisers, sorry they’s administrators now, that Craig Whyte has ensured there is enough cash to sustain the forseeable future until the big case is concluded would not be out of the question!

  16. The Battered Bunnet on

    Awe Naw



    Still dithering. Can’t get the Desire S you recommended on a deal I’m happy with, so stuck with this old cracked Razr. I wouldn’t change it if I hadn’t sat on it…

  17. For a long time now I have been of the mind that would love to see the Huns completely wound up (in every sense).



    Now I am not so sure.



    Their recent exploits at ibrox against Dundee Utd and Kilmarnock have presented themselves as a useful and reliable source of revenue for my good self. I’d now like to see them plod along in their current state for as long as possible (or at least until Paddy Power figures out what’s going on!).

  18. The Battered Bunnet on




    Or indeed, the corollary position: ‘There’s no support’, as relayed to them via ship-to-shore radio.

  19. jock steins celtic on

    I can’t see how a Craig Whyte controlled Rangers or Rangers Holding Company or whatever you want to call it can avoid paying the Ticketus ‘debt’. Even a Newco Rangers with no Whyte involvement would struggle to avoid it.

  20. RalphWaldoEllison-is Neil Lennon Season 2011-12 on

    Neil Lennon says NO to BESNA!! says:



    20 February, 2012 at 14:31



    Unfortunately, an Elbows sacked from Ibrokes will wash up at Kilmarnock or ICT, and he’ll still be trying to cripple anyone in hoops.

  21. Paul67 et al



    Every time a politician, journalist, or a pundit, or a former Rangers player tells us how important they are to the “fabric” of society we should ask them just how much they are contributing towards the currently unpaid tax bills and to any future liabilities to the HMRC. We will find out pretty quickly just how important Rangers are to that individual. Alex Salmond is first on the list!

  22. The Battered Bunnet on

    jock steins celtic



    According to Ticketus, there is no loan.



    They have bought the tickets at a discount. They own the tickets.



    No debt.



    Perhaps no football to watch either. That’s their problem.



    Right now, there’s every possibility come the start of the season that there will be no ‘Rangers’ team playing anywhere.

  23. bunburybhoy says:


    20 February, 2012 at 14:53





    Wish it was me ,mate,was from European Examiner.

  24. Rieperman said at 14:56



    ‘For a long time now I have been of the mind that would love to see the Huns completely wound up (in every sense).



    Now I am not so sure …’



    Got me, mate: you gave me a genuine ‘WTF’ moment …



    Before I read the rest of your post!




  25. RalphWaldoEllison-is Neil Lennon Season 2011-12 on

    BlantyreKev – Parcel=> says:



    20 February, 2012 at 14:30



    Ref their toued 1000 pounds per fan scheme…



    If you were a RFC punter, would you be confident that your 1000 would actually save them, or would it be used to pay off HMRC or Cousin and others.

  26. Is Mise Neil Lennon on

    voguepunter says:


    20 February, 2012 at 14:39


    “Goodbye, goodbye, you were the Billy Boys”!




    Passionately written piece. Fully agree. Good man!

  27. My dear,dear,dear,friend..Awe Naw



    Hiya, Pal?



    Thanks fur the Compliment.



    And….Of course, being a Smart Guy..



    Ah know that




    Sure.. As yer mooth wull Open wide.. every time yer Haun presents it wi a spoonfu’ o’ Jelly and ice cream…



    A License tae Compete in the S.P.L wull ALWAYS be Granted… tae


    Scotland’s Favourite Favourite..



    Nae Maitter Whit..



    the Under- Lying…or …indeed. even. the Over-Lying


    Circumstances may or may not be.. which wid Ordinarily.. Preclude.. a..


    well….. Ordinary Fitba’ Team fae bein able tae dae So!






    Wize up..



    There ur simply .



    NAE Rules wit wid Apply ..



    whenever, the Infringer of these same Rules..



    Happened tae be..



    Scotland’s Ain!





    yer pal.. who likes ye aloater.

  28. voguepunter says:


    20 February, 2012 at 14:39


    “Goodbye, goodbye, you were the Billy Boys”!



    So let me get this right, with Rangers in administration and in total and utter disarray, we now have the likes of First Minister Alex Salmond and Glasgow University Professor, who is involved in Catholic teacher training, Robert Davis, referring respectively to Rangers as “part of the fabric of the Scottish nation” and a “cultural focus”.




    Be careful Vogue didn’t you know that Robert is a brave individual willing to tackle the evil of sectarianism by openly showing support of a bigoted institution.


    Don’t question his motives someone will infer you are a Hun ;-)

  29. Neil Lennon says NO to BESNA!! on

    RalphWaldoEllison-is Neil Lennon Season 2011-12 says:


    20 February, 2012 at 14:59


    Neil Lennon says NO to BESNA!! says:



    20 February, 2012 at 14:31



    Unfortunately, an Elbows sacked from Ibrokes will wash up at Kilmarnock or ICT, and he’ll still be trying to cripple anyone in hoops.



    Yes exactly what i said last page, although my money is on captain of m’well under the ginger mullet.


    Some hun friendly manager would snap him up as their hoops hacker.

  30. @jocksteinsceltic


    I guess admin or similar was always part of a plan.



    He seems to be a secured creditor, upside he can stiff everyone else inc. HMRC and then owns a valuable newco/oldco with deadweight players gone, downside he is secured creditor and gets Ibrox or just fat fees and anything not nailed down.



    I don’t think even RangersTaxCase or those right up in his business truly know what his plan was or if THIS was his plan or if he is now just improvising.

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