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. Anyone heard yet of Strathclyde police reporting Rangers to UEFA for the prolific chanting ” up tae ur knees in ….” at Ibrox throughout the Killie game. They were quick off the mark to report Celtic. SFA, Strathclyde Police the list goes on…….

  2. The Honest Mistake loves being first on

    Malarkey 23 February, 2012 at 13:49:



    I’ll have a go.



    The club disclosing the (EBT payments) as part of the wages would make it contractual and therefore taxable.






    The club declaring the use of an EBT would indicate that the player is being paid by a third party (trust) which is against the rules of the game.

  3. Malarkey



    An EBT is not supposed to be used for the paying of contractual payments such as wages, bonuses etc. An EBT is supposed to issue loans which are then theoretically repayable. Putting income from an EBT down as wages makes it no longer tax free. Hence two contracts.

  4. The Honest Mistake loves being first says:


    23 February, 2012 at 13:55


    Malarkey 23 February, 2012 at 13:49:



    I’ll have a go.



    The club disclosing the (EBT payments) as part of the wages would make it contractual and therefore taxable.






    The club declaring the use of an EBT would indicate that the player is being paid by a third party (trust) which is against the rules of the game.






  5. whitecrook tim says:


    23 February, 2012 at 13:47


    st martins boy


    forget the last rites just close the lid and be done with them,the up to the knees mob on saturday dont do last rites.



    I hear what you’re saying and agree entirely. I just thought it would be a last chance for them to witness some blessing – aggressive or otherwise – before they head to the hot place that surely awaits them.

  6. craigwhitesoptometrist on

    Also should thank whoever gave the longhorns 5.00 tip


    for yesterday, nice little earner through pp, as it was


    my first bet I got an extra unexpected bonus.


    With eventhing that’s happing to the unwashed mob


    2012 is turning out to be mint. PS fiancé when to


    Central America last feb and told me all about the


    Mayan monks predictions, must admit inwas sceptical


    at first, now I needing to have a rethink.


    Remember guys 12 midnight 21/12/2012.

  7. @honest mistake + @owen



    OK thanks I understand that… but have other clubs used something like an EBT? How did they get round this catch22?





    The Scottish Football Association’s chief executive, Stewart Regan, has warned Rangers that they could face sanctions from the governing body even if their owner, Craig Whyte, sells the club before the independent investigation into his dealings since replacing Sir David Murray last May is concluded.

  9. Re Jim Ballantyne



    Amazing how this man can show any kind of support for rankers



    Does he forget that David Murray actually put Airdrieonians oot the game



    What a cheek.




  10. Son of Dan:



    That article in the times was sssssooooo…inspirational.



    Typical kak propoganda aka kidology for ra hun masses to keep a stiff upper “dignified” like lip…



    This when you know they are running scared. Give them a fairytale & lullaby to lull the hordes back to sleep.



    Love the military industrial language: in the “trenches” wae Ally…there is something of the Agincourt…the Somme in Goughs words…makes you want to march before breakfast…dust down that picture of the queen up in the attic…mildred get the ladders open the attic…

  11. johan murdoch



    hmmm…help you i will.



    if you drive down edmiston drive


    you will encounter rubble, jabba like


    creatures and as obi wan describes it


    “a wretched hive of scum and villainy”.


    it is falling apart…their is indeed


    a dark disturbance in the force.



    ernie @ 13:48


    is that cockney rhyming slang?

  12. I know this is a small point-but ill make it anyway-the bbc


    is a supposedly neutral body-then why did it take so long to


    correct the league table-why is this amateurism acceptable


    -the IT dept staff responsible for this should be quizzed re the


    delay-sounds like just another one of satans little helpers at it…………..

  13. Half Time Tombola on

    The Honest Mistake loves being first says:


    23 February, 2012 at 13:55



    Thats’ exactly where they find themselves.


    Or as it’s more commonly known:









    Hard Place




  14. After reading the article i went to the attic



    Now sitting watching dickinsons realdeal dressed as john bull


    Eating a pork pie for lunch whilst listening to Elgars “Pomp & Circumstance”



    Opening up the curtains to let the neighbours see…i’m proud of my conversion process thanks to that times “article”

  15. Malarkey says:


    23 February, 2012 at 14:00



    ‘OK thanks I understand that… but have other clubs used something like an EBT? How did they get round this catch22?’



    Maybe they didn’t?



    Maybe the difference is that they weren’t raided by the City of London police who uncovered all sorts of stuff?



    plod raid poundland

  16. Half Time Tombola on

    The huns are going bust. says:


    23 February, 2012 at 14:04


    Rumour has it that Kojo is actually Dermot Desmond!?!



    So all the ….’s are him twiddling his moustache in a dastardly Victorian fashion in between the drivel?




  17. THE EXILED TIM says:


    23 February, 2012 at 13:58






    I want them to burn in hell….is that ok ??????








    Of course it is. That’s what it’s for!

  18. Verdantvic:



    Satans little helpers- what do they look like?



    I think i’ve seen them before…



    Are they not the ballboys at the begging bowl?

  19. have not looked back sorry if it has been mentioned,reading the herald,the whyte knight has been ordered to pay £ 20,000 in legal expenses over money he owes to roofing cmpany One Stop Roofing.


    He (The Whyte Knight) Described the owners of One Stop Roofing firm as opportunists.


    Sheriff Ross concluded That the evidence of Mr Whyte as wholly unreliable..


    I see a pattern here somewhere.

  20. No point in letting Murderwell win 3 poins on Saturday as they will simply give them back to the huns when they play them next!



    Crush everyone Celtic – thats being democratic !



    Tic 7 well 1




  21. Rangers owner Craig Whyte used future income from the club’s match-day catering to pay for new kitchen equipment at Ibrox.



    The club received new cookers and other catering equipment in a deal with finance house Close Leasing in October 2011.



    This equipment from the Surrey company made up part of the £1.7m investment to upgrade the kitchens and big screens at Ibrox, promised by Mr Whyte in his purchase agreement when he took over the club last May.



    According to documents lodged with Companies House, the agreement with Close Leasing sees it receive a proportion of the income Rangers make from their contract with catering firm Azure. It is understood this revenue stream is being used to pay back the debt for the kitchen equipment.



    The amount Rangers owe Close and the length of the deal is not publicly available. Close Leasing refused to comment, stating that it was a “confidential client matter”.



    Last year, Azure renewed its contract with Rangers for nine years, and also took over cleaning duties at Ibrox, in a deal worth £35m.



    The use of the finance tactic by Mr Whyte to pay for part of his pledged investment in Rangers comes after he finally confirmed he had sold future season ticket sales to London firm Ticketus to £24.4m to help fund his takeover.



    Administrators Duff and Phelps revealed £18m had been taken from the Ticketus deal to pay off the club’s debt to Lloyds Banking Group, while the insolvency firm is currently trying to account for the remaining £6m or so from the season tickets payment.

  22. OK @ernie, honest mistake, owen, et al



    I think I’ve got it. This is not my area but given that most (???) teams are PLC shouldn’t it be easy for HMRC to look at the player spend of clubs or look at the FA/SFA contracts or the tax they are getting.



    Then even without the fortunate police raid shouldn’t HMRC be saying to clubs :



    “hold on a minute…the money in the PLC audited accounts spent on players does not add up with what we are being paid in tax..where is the rest of this money going?”



    or do the accounts not have to detail the total money spent on players?

  23. i know jim ballantyne well he is an accountant and is big rangers man so no surprise at what hes saying, lets just say he liked to travel abroad with the rest of the knuckle draggers and smash everything in sight fact

  24. The huns are going bust. on




    Has anyone ever ever ever seen the moustachied one and the Kojo one in the same room.



    maks sense to me

  25. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    If Celtic lay down for anyone I would be well brassed off. Still have not forgiven Celtic Legend WGS for indulging Neil


    Lennons attacker at his testimonial.




  26. From FF









    The news I got tonight was not any better



    Whytes game plan is to liquidate the club



    New business name, new club name, new everything



    Rangers FC as we know it now gone



    What we get is the new Rangers FC 2012



    Clubs pushing for sanctions, clubs pushing for temoval of our titles and being able to continue our proud history, no European licence and even having to re apply for our status – the tims, backed by Dundee Utd amongst others are going to push for us to be burried



    What we will have is



    We will be debt free



    What Whyte gets is the chance to rid all debts – a chance to savage every outgoing of the club and make them viable



    He then sells us on at a profit of millions which go’s to his pocket – all for one pound



    Whyte had put in nothing – one token quid



    He has taken millions which are unaccounted for



    He plans to savage our first team squad



    He has lied to everyone and has cheated since day one




    What happens now is crucial



    A rescue package is being restructured by P Murray and A Johnstone – they are currently putting together a saviour plan to go to the administrator with a proposal – this is very real



    Everyone is being contacted possible with money to put together a plan and thankfully people are ready to invest



    This is our only hope of saving Rangers as we know it



    Craig Whyte must be removed from our club – I cannot stress how important this is



    Liquidation is the end game for a man with less shame and bluster than even those before him




    When the time comes be ready to back Mr Paul Murray and company



    The time is now – CW must be stopped and this is as serious as it will ever get – this is his end game




    As for the title – I only passed on what happened and what I was told – like now


    Despite accusations I don’t care what people think if then I’d never been back after passing on the Ellis stuff – everything is honest as it is now




    On Saturday make it known and make yourself proud – get this man out of our club



    Few years ago I was part of the protests to remove muir-Murray , radio newspapers the works



    I currently working on a protest plan for Saturday but it is at early stages – We need to be heard – it may be nothing but I feel I have to do something



    On a side note and something that hit home today – our manager and legend delivered a no surrender speech to our squad yesterday that had him in tears as he tried to keep us somehow together



    We owe it to ourselves and our fine club to try anything we can



    This is as serious as it gets – I cant stress it enough



    Here we stand – we can do no other

  27. The Battered Bunnet on




    Good ol’ Mark Daly has cancelled his gig at the ol’ Burns Howff tonight, and will instead be appesring live on TV.



    Should be worth watching.

  28. Code names in the new john le carre novel called ‘a long death’:






    Blue knight



    White knight









    Ice cream



    Wave Tower



    Succulent lamb



    Operation liquidate



    You really need to get to grips wae the codenames before you get to read the book



    Available at all leading stockists

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