McIntyre, evidence on the descent towards insolvency

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When asked on Twitter four years ago how Rangers were granted a licence to play European football in season 2011-12 when they were overdue with HMRC, SFA chief executive, Stewart Regan, replied, “If someone sends you a bill you disagree with then you do not accept it was overdue”.

Any business is allowed to dispute a tax demand, but former Rangers director, Donald McIntyre’s evidence at the High Court in Glasgow yesterday was clear, Rangers had accepted liability for unpaid PAYE and National Insurance claims in connection with the Wee Tax Case (DOS) in 2010.

If, as Regan suggests, Rangers misrepresented this fact to the SFA Licencing Committee in their March 2011 application, the Association now have action to consider.

If you have been around this story for the best part of the last decade you will recall a number of us writing on the perilous state of Rangers finances while the club was under the control of Sir David Murray. This was robustly disputed by the club at the time, but in his evidence McIntyre noted that, under Murray, the club appointed an insolvency expert to ensure they were not trading illegally.

Just one month before the sale of the club to Craig Whyte in May 2011, in an email produced by Craig Whyte’s counsel, Donald Findlay, Mr Mike McGill of Murray Holdings, advised that “it would appear forecasts for club have deteriorated, we will breach bank facility”.

Asked by Findlay if “HMRC were coming for the club and were after blood”, McIntyre said “Yes.” The directors of Oldco Rangers omitted this sentiment from their public comments at the time.

Rangers were a football club running a perilous financial strategy from the 1990s until liquidation was eventually confirmed in 2012. They established a mindset, not only in their own support, but in parts of ours too, that spending money you couldn’t afford on casino football was the only acceptable way clubs should behave.

You still hear the echoes of those times, from Willie Henderson’s request that Newco spend £50m, to comments a lot closer to home when Celtic fail to win a football game.

Please remember that while it is OK to report evidence discussed at court, you should not comment on matters pertaining to the charges against Craig Whyte.

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808 Comments

  1. Joe Filippis Haircut on

    Morning Bhoys and Ghirls from a dry bright Central Scotland and a well done to the Celtic youngsters for last nights cup-final victory. H.H.

  2. I looked at the front page of the DR fully expecting a whitewash of events but they seemed to be doubting Sir David`s honesty in the trial yesterday. If anyone read the whole article, I would be interested to see if it really was as `honest` a quick look suggested it was.

     

     

    JJ

  3. A STOR MHA CHROI on 27TH APRIL 2017 9:02 AM

     

    Planet of the Papes

     

     

     

    ___

     

     

    Hhaha. That’s a horror movie that the zombies are living right now :-)

  4. Top result for the U20s last night. Shocking though that it was behind closed except for families of the players. You watch them all year but then can’t see them in the Cup Final all because a few neanderthals create mayhem anytime the two teams meet. To me, the decision taken indicates that the thugs win at the expense of the real fans.

     

     

    Both clubs should ensure that the match is open to all and that security is provided. This is the only chance some of these players will ever get to play in a Cup Final at Hampden.

  5. A wee puzzle in the Song/Films puns thingy :

     

     

    A Celtic song:

     

     

    ACGR and JJHS at Perth.

     

     

    What is the song ( We live near and in Arbroath respectively ) ?

     

     

    JJ

  6. Hun Movie Quotes ?

     

     

    ” SCARFACE”…………………………………” Donald Findlay to Murray………..” say hello hello to my little Friend”….” Craig Whyte” ?

  7. South Of Tunis on

    I absolutely love the Minty Moonbeams claim that he believed that Mr Whyte had the money to buy the Deady Bears ..A 30 minute Google would have demonstrated a very different reality .

  8. ernie lynch on 27th April 2017 9:51 am

     

     

    Do we have to stand up when the judge comes in?

     

    No but you must sing a 10CC song…

  9. Jury come into court. Judge says one juror is ill today so case cannot proceed

     

    Proceedings adjourned until tomorrow

     

    #WhyteTrial

     

     

    —–

     

    Devastating.

  10. Brogan Rogan Trevino and Hogan on

    Hot Smoked on 27th April 2017 9:39 am

     

     

    The back page of the Scottish Daily Mail proclaimed that Murray used the EBT’s to buy players they could otherwise not afford.

     

     

    They cannot keep that particular genie in the bottle and it is out for all to see and read.

     

     

    The press will turn on Murray but not as much as Findlay will in the next few hours.

  11. Some clever responses. The answer is much less clever.

     

     

    ” Halfway to Paradise. ”

     

     

    Now sit back and enjoy Clarence Darrow.

     

     

    JJHS

  12. VFR800 is now a Monster 821 on

    Oooft! Oor Donald fairly laid into Minty yesterday. From the Record Article:

     

     

    Findlay then questioned Murray about why, at that time, he had not brought up Ticketus with Whyte given that the two had been in correspondence. He said: “So at the very least of it, there appears to have been contact between you and Mr Whyte.

     

     

    “On the face of that, it would appear that when you discovered about the Ticketus deal, there was contact between yourself and Mr Whyte, is that not right?”

     

     

    Murray said: “I don’t know why I’ve not mentioned it for some reason, I don’t know why Ticketus has not been mentioned for some reason.”

     

     

    Findlay said: “That was the question I was asking you. Why did you not mention Ticketus?”

     

     

    Murray said: “You could say that both ways, couldn’t you?”

     

     

    Findlay said: “No, I’m sorry, you’re in the witness box and these are the rules.”

     

     

    Murray said: “I can’t answer that.”

     

     

    Findlay said: “Not only is there the amount of contact that we see here but there is also an arrangement for you to have lunch in Monte Carlo.”

     

     

    Murray replied he had already mentioned the meeting and that he remembered using it to discuss why Whyte had not channelled funds into the club as he said the pair had agreed.

     

     

    But Findlay continued to seek an answer about Ticketus. He said: “Why was it not discussed?”

     

     

    Murray said: “I can’t recall that to be honest, that’s a fair question. But I did mention funds, I did meet him, and the funds not going into the club.

     

     

    “I asked where the working capital had gone, that was where the major part of the conversation took place.”

     

     

    Findlay said: “The contact between you would seem to be cordial, wasn’t it?”

     

     

    Murray said: “I found it OK.” Findlay said: “So it is OK, after you have found out about the Ticketus deal?”

     

     

    Murray said: “No, what I was trying to do was ascertain when he was putting the money into the club.

     

     

    “If someone was to read the letter I sent him, it expands on the detail more than some lines on a text.” Findlay then reminded Murray of the rules of cross-examination.

     

     

    He said: “I know this is very unfamiliar to you as it will be to many people but I’m afraid the rules of this are that my question to you, if it’s not objected to, you are obliged to answer the question.

     

     

    “Do the text messages not show a reasonably cordial amount of contact between the two of you, including a lunch, at which you haven’t discussed discovering the Ticketus deal?”

     

     

    Murray said: “If I can answer, after the meeting in Monte Carlo, I sent a letter to ask why the money had not gone into the club.”

     

     

    Findlay said: “That’s not an answer to my question.

     

     

    “Simple question: After you had discovered about the Ticketus deal, there is contact of a reasonably cordial nature between you and Mr Whyte.

     

     

    “Clearly, having discovered about the Ticketus deal, which struck at the very heart of what you wanted for the club, we might have thought your relationship with Mr Whyte would have been less than cordial.”

     

     

    Murray said: “What I don’t understand is why I’ve not mentioned it in the letter. Sorry to change the subject.”

     

     

    Findlay said: “Changing the subject in these courts is what we call not answering the question.”

     

     

    Murray said: “I’ve already answered the question, it seems likely, yes.”

     

     

    It will be fun today!

     

     

     

    KTF

  13. BROGAN ROGAN TREVINO AND HOGAN on 27TH APRIL 2017 10:12 AM

     

     

    The counter argument is that all clubs were free to use EBTs so no unfair sporting advantage accrued.

     

     

    It turns on whether EBTs were, or ever could be, (given that they are based on trust, and footballers and their agents don’t understand that concept) administered correctly.

  14. Popcorn bag resealed, jelly in the fridge, ice cream in the freezer. We go again tomorrow.