Lady luck, £5m decision, HMRC

Sion had their elimination coming, totally banged to rights.  Legia made a stupid mistake which came to light after two of the most impressive and important victories in their recent history.  Football can be a cruel game.  I’m genuinely gutted for them.

Notwithstanding that, after we read the rules and found precedents the outcome was not in doubt.  Unlike fielding an ineligible player, fielding a suspended player brings an automatic forfeit verdict.

For the record, it wasn’t Celtic who drew Uefa’s attention to the error, we played no part in Legia’s misfortune.

Having stayed long enough to see ‘the winning substitution’ I’m not confident of progressing beyond the play-off round with the squad as it is, but this decision guarantees us four home gates and the best part of £3.5m from Uefa from the next round and (at least) the Europa League.  That’s circa £5m extra into the budget this morning.

Ronny’s going to need every penny.  This could be a transformational moment.

Can we briefly speak about HMRC?  They will lose the next appeal, which, like earlier deliberations, takes place in Scotland, but they will win the final appeal, to the Supreme Court, in London – because it’s in London.

HMRC are right to appeal, aggressive tax avoidance schemes rob the poor.  I am confident justice will eventually out, but not in a Scottish court.

On another subject……  watch how the Uefa verdict is interpreted elsewhere in Glasgow.  For the first time in history, cognitive dissonance is close to taking physical form.  This one was dumb luck, nothing more.

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