Legal term of the day: uttering


Since Corinthians FC gave up the good fight football has largely been a brutish game.  Even those supporters, who are unable to raise a limb with anything approaching athletic guile, often talk a brutish game.  Now, in Scotland, the accountancy geeks are having their day.

The mere mention of the word ‘taxation’ has ears pricking up while the entire corporate accountancy system is now as much of the daily lexicon of football fans as the Laws of the Game.  I reckon the law geeks will have their day soon.

I’d never heard of the crime ‘uttering’ until yesterday, now it’s all I hear from my Edinburgh sources.  Uttering can broadly be defined as using a document you know to be forged.  Don’t worry, it has nothing to do with Our Hero, just an observation for you.

On other matters, still no word from the SFA on the scope of their investigation into Rangers, or the position of their president relating to this matter.  When respected mainstream journalists are making unchallenged assertions about improper registration of players, the SFA cannot choose to ignore these events.  We know they are aware of the allegations, we know the allegations relate to the period when the SFA president was involved with Rangers.  We just don’t know if the SFA are doing anything about them.  A statement confirming that no one is immune from investigation would be a start.

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  1. JinkyvJohnGreig-saysitall & pigalle



    Saverangers can rely on my Gazillion, not sure how many Zeroes in that so my pledge might be a Million or two out… :)

  2. Let’s be honest here, the hun demise is taking its toll on all of us. One can only wonder what it’s doing to them!

  3. Chairbhoy, thanks.



    Art of War, this is just the notice of the administrator’s appointment.



    Documents at Companies House are always lodged post-event, so you will not find anything there that relates to current matters.



    Teuchter ár lá, aye, all that gold.



    Big Nan, thank you.

  4. EKBhoy says:


    23 February, 2012 at 13:00



    “The perfect storm will start to surreound these chancers, SFA inquireis, FTT findings, rounded off by a BBC ball-busting expose of Minty , which will lay the ground for the SFA to throw the book at Dignity.”





    Then, if that happens, perhaps history will look kindly on John Reid’s tenure.



    I believe he was the driving force behind Celtic’s challenge to the practices of the SFA, that led to his “these days have gone”





    Fergus, Brian Quinn..John Reid(?). Three men whom some Celtic supporters may have had to reappraise.

  5. Joe Filippis Haircut on

    amadeuse. I take it your jokeing how is it telling on us ? Its is most entertaining, and most of us have our own opinion on how it will turn out and are enjoying watching there struggle.H.H.

  6. amadeus 13:19



    Totally agree as we were all a bit subdued before the game last night. It is like having Christmas every day and we are struggling to keep up… :)

  7. Paul67 et al



    If the SFA is in any way party to contractual arrangements which may favour one Football Club over all others in Association then it will face action from both UEFA and FIFA. No wonder that they have not publicised the remit of any investigation, it has got to go round the halls before that happens!

  8. Tombola:



    To say you have no ego is the ultimate in hyperbole



    It is ego that tell us we have no ego



    It is the perfect shadow boxer



    Our subtlest enemy






    My father was an indian fakir


    He tamed many an octopu just by uttering a word

  9. The UKIP has lost one of its most ardent backers. Right wing Comedian Frank Carson who left Belfast some time ago when his services were no longer required has now exited this life. I saw him perform in a cabaret pub in the loyalist Tiger’s Bay district in North Belfast many years ago. When a couple of yobs began heckling him he stopped and asked them had any of them served in the British Army. He told the audience he had served with pride in the Parachute Regiment and many of his Irish jokes were rehashed as Palestinian jokes. He was cheered off the stage!


    After he performed at various British Army bases he was no longer welcome in Nationalist areas and he migrated to the north of England where his jokes at the expense of the Irish propelled him onto TV and gave him a new and lucrative career.


    It was the way he told them!

  10. As more and more evidence of skulduggery at the club formerly known as Rangers F.C. emerges, I hope and pray that the Celtic board is compiling a statement in which we demand sporting and financial redress – including the re-awarding of league titles, etc.



    This should be sent to SFA, SPL, FIFA, UEFA and the British government (and a copy for Salmond to be collected by him from Celtic Park).

  11. WTF! is Tory boy on about? Whta about the impact on the economy when they don’t pay PAYE or NI!!




    Tory MSP Murdo Fraser asks what impact Rangers going into administration will have on the economy.


    1230: Administration at Rangers football club is a very serious situation, says the FM. He hopes a way forward can be found to protect the club while ensuring tax bills are paid.


    1232: Mr Fraser follows up his question on Rangers with a second on whether the SFA should “review urgently” rules about who are fit and proper people to run football clubs.


    1232: We should all support SFA inquiry into whether rules were broken during the Craig Whyte takeover at Rangers, says Mr Salmond.


    1233: The SNP’s Chick Brodie on community sports co-operatives.


    1234: A lot in what Mr Brodie has to say about looking towards the future of football and possible community ownership, says FM.

  12. playfusbal4dguilders on

    I was disgusted last night to see CFC selling meat pies on ash wednesday.



    Peter lawell must go.



    There i’ve said it.




  13. This story sounded fishy at the time and only now do I wonder if the hidden wages go back even further than is believed.



    1995 Goram tells court that he was on £1000 per week and because of that he was given 3 months to pay a drink/drive fine.


    It seemed a rather low wage given that he was in his prime at that time, I think.

  14. garygillespieshamstring on

    Re Jim Ballantyne



    I can say with absolute certainty that he would be more upset about the demise of RFC than he would about Airdrie.


    He is a Rankers supporter who happens to be chairman of Airdrie and hold a position of influence within Scottish football.




  15. Afternoon bhoys from a sunny and warm hun free mountain.






    Teasing us again :>)






    At a guess it’s either..



    Submitting false contracts to the SFA/SPL




    Submitting false valuations, trading while insolvent



    or hopefully both



    Or something else entirely.



    Oh the joy.

  16. Here is one you are all more familiar with…fraud.



    Fraud contains three elements (1) a false pretence (2) a definite practical result (3) a causal link between (1) and (2).



    In other words if A makes statements he knows to be false to B, thereby inducing B to sell something to A, then A may be guilty of fraud.



    Fraud may also be committed by omission where e.g. A has a duty to disclose the truth to B either contractually or under statute (e.g. company directors).



    Many hours of overtime ahead for Strathclyde’s finest.

  17. Frank Carson, (from wikipedia)



    In 1987 his dedication to charity was recognised by the Roman Catholic Church when he was awarded a Papal knighthood of the Order of St. Gregory by Pope John Paul II.[8] He was a member of the entertainment charity the Grand Order of Water Rats.[citation needed]

  18. Rieperman says:


    23 February, 2012 at 13:39


    Frank Carson, (from wikipedia)


    In 1987 his dedication to charity was recognised by the Roman Catholic Church when he was awarded a Papal knighthood of the Order of St. Gregory




    There is a very long line of dodgy recipients of papal awards and blessings. Means feck all unless you beleive that the pontif is Infallible!



  19. As a long term supporter of the Celtic boards and strategy and after having to put up with so many mocking jibes from Rankers fans, the media and even fellow tims over the last three years.



    I would love to see, when this league is ultimately wrapped up, a blown up version of our lovely balance sheet be paraded around in front of the fans alongside the SPL trophy.

  20. charlie72 says:


    23 February, 2012 at 13:37


    Here is one you are all more familiar with…fraud.



    Steady on Charlie – some of us live blameless lives (not me, but probably some of the others)

  21. craigwhitesoptometrist on

    Afternoons gents, very enjoyable night at


    parkhead last night (managed to wrangle


    director box seats) so despite slight


    disappointment at final score (bet 3-0)


    at least our run continues. No sympathy


    for the murderwell Huns, 5 mins into game


    and anybody on here willing to drop points


    to hurt r*#gers will remember, they are


    dirty thugs (wee forest could remember


    I’m sure). Let’s pump them and keep


    the wins rolling.

  22. Read this pash from the Evening Times and then laugh long and loud.



    Those were the days my friend, we thought they would never end…



    RICHARD Gough and Ally McCoist rarely experienced disappointment during 11 trophy-laden years together in one of the greatest Rangers teams of all-time.




    No, the Odd Couple, one a no-nonsense centre-half and the other a prolific striker, were far more used to celebrating silverware success in their time at Ibrox in the 1980s and 1990s.



    They were vital to the Glasgow club completing Nine-In- A-Row – a feat that was not, despite claims to the contrary of late from a few ill-informed observers, made possible by the use of Employee Benefit Trusts.



    The Scotland internationals also played important roles during the Light Blues’ remarkable undefeated run in the European Cup in the memorable 1992/93 campaign.



    It was only during the difficult times that the inner steel he has came to the fore


    Yet, there were still times during that halcyon era when the Gers were up against it, when all hope seemed lost, when their vice-like stranglehold on Scottish football appeared under threat.



    And it was in those rare moments when Gough saw through the wise-cracking, cheeky-chappy, housewives’ favourite facade of his team-mate and got a glimpse of his true character.



    “I was in the trenches with Mr McCoist on many occasions in the past,” the legendary Rangers captain recalled from his home in South Africa. “I have played in big games when the chips were really down.



    “That was when we saw the steely strength beneath the surface coming to the fore. A lot of people underestimated Ally because he always had a smile on his face. But he has tremendous strength of character.



    “It was only during difficult times that the inner steel he has came to the fore. Invariably, too, we came through things as a result of his strengths.”



    So it has come as no surprise whatsoever to Gough that his old friend has emerged as the public figurehead of the fight for the survival of Rangers in the last 10 days.



    And despite McCoist’s inexperience as a manager – he only succeeded long-time mentor Walter Smith in the summer– he reckons there could be nobody better to front the famous Glasgow institution’s current battle.



    “I think it is very, very difficult for Alistair as it is his first season as manager,” he said. “To be put in this sort of situation so early in his managerial career is very demanding for him. But, to be honest, I wouldn’t want anyone else in charge of the club.”




    He went on: “I’ll tell you about the respect I have for Mr McCoist right now. His picture, along with the quote he came out with last week, is the profile picture on my Facebook page at the moment.



    “This is Rangers and we don’t do walking away. Those words say it all for me. He is 100% right. He just said what all Rangers fans – and I count myself as one of them – were thinking. We don’t do walking away.”



    Gough accepts that McCoist, who has worked as a coach under Smith with first Scotland and then Rangers, is a novice as a manager, but feels his affinity with and understanding of the club are absolutely crucial just now.



    There is the very real possibility that many of the 177-strong workforce at the Scottish champions will lose their jobs in the coming days as administrators Duff and Phelps seek to implement cost-cutting measures.



    Gough reflected: “Ally knows what Rangers is about. He has been there since he joined as a player back in 1983 and knows the place inside out. That is important in this predicament. As a fan, too, he will be hurting as much as the next man.



    “If one man typifies Rangers Football Club then it is Ally McCoist. His record as the club’s top scorer of all-time speaks for itself. He is not just a great player, he is one of the club’s best players ever.



    “This is a very, very difficult time for the club and for all the staff members. Hopefully, nobody will lose their jobs in the days and weeks to come. Having Ally there will be reassuring for others at the club and for the fans at this difficult time.



    “Obviously, the fans are concerned about what is going to happen to their football club, but there are also many hard-working people who will be affected. My thoughts are with them at what must be a difficult time.



    “I feel sorry for people who have been working at the club, in some cases, for generations. They are the ones that my heart goes out to at this moment in time. It is a horrible situation for everyone involved with Rangers.”



    Gough revealed he contacted McCoist last week offering to help in whatever way he could after Rangers were put into administration by controversial club owner Craig Whyte.




    It is a measure of the affection and devotion that the 48-year-old inspires in those who know him and work with him and augurs well for the Govan club in arguably the biggest crisis in their entire 140-year existence.



    “I sent Ally a personal message after the news broke last week saying he should get in touch if there is anything I can do,” Gough confirmed. “He just has to pick up the phone or send me a text and ask and he knows I will be there to help him.



    “We have been through a lot together as players. There is a bond between the players who were in the Nine-In-A-Row team. I know all of us are rooting for Ally and for Rangers at this difficult moment.



    “But, at the same time, we know Ally as a person as well as a player and we know the qualities he has and what he will bring to the manager’s role. There could be nobody better to have in charge just now.”

  23. @Paul67 or others



    Sorry can someone help me understand this uttering thing?



    Why would “a hypothetical club” send a distinct contract to the SPL minus the EBT information? What is in it for them? The SPL are surely not experts on the finer points of tax law or likely to spot something and pass it on to HMRC? The EBT was supposed to work was legal(ish?) if correctly applied? No?



    So why would they have to hide it totally? And if they did feel the need to hide what was supposed to be a legal scheme– does that mean the “hypothetical club” knew there was something dodgy about the way that they applied the scheme?



    Sorry if I am misunderstanding this totally.

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