McIntyre evidence, Res 12, 5-way agreement

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For a football club to be licenced to play in Uefa competition it has to be up to date with social taxes.  The SFA oblige clubs to make them aware of any overdue taxes, but if this information is withheld, or falsified, the Association have no powers to act.

In evidence at the trial of Craig Whyte at the High Court in Glasgow on 25 April 2017, former Rangers director, Donald McIntyre, was cross-examined by another former Rangers director, Donald Findlay.

McIntyre was shown a document dated 2010 from HMRC to Rangers saying tax for PAYE and National Insurance was due on Rangers Discount Options Scheme (DOS), involving players Tore Andre Flo, Craig Moor and Ronald de-Boer was “payable in full”.

His evidence under oath was clear, Rangers accepted liability for unpaid PAYE and National Insurance claims in connection with the Wee Tax Case (DOS) in 2010, telling the court, they had “no choice but to accept liability” at that stage.

Despite this, the club submitted their licence application without informing the SFA of their overdue social taxes.  This enabled them to take Scotland’s Champions League qualification spot and for the chance to earn £20m.  If they were ineligible, Celtic would have taken the qualification place.  This is the issue raised as Resolution 12 at the Celtic AGM in 2013 by campaigners who sought to shed light on the incongruous eligibility of Rangers for European competition in 2011.  The SFA stonwalled the campaigners until McIntyre’s evidence was heard in open court.

Rangers DOS scheme for three players (Flo, Moore and Ronald De-Boer) was not subject to the SPL’s Lord Nimmo Smith Commission inquiry and has not, thus far, been investigated.

A condition of their SFA membership application, then Sevco (now Rangers) agreed to be liable for some of Oldco Rangers football liabilities and penalties.

Yesterday, the SFA issued a Notice of Complaint against Newco, which the club states relates to “the monitoring period subsequent to the grant of the UEFA licence.”  Adding, “This new Notice of Complaint neglects to properly capture the provisions of prior agreements made between the Club and the SFA.”

The “prior agreements made between the Club and the SFA” likely refer to the Five Way Agreement, between Rangers, Sevco, the SFA, the SPL and the SFL.  This agreement attempted to isolate the new entity from certain activities of Oldco Rangers last majority owner, Craig Whyte – known as the “CW Exempt Acts”.

The Five Way Agreement, however, does not protect Newco from what is referred to as “CW Enduring Acts”.  Specifically, “The SFA, Sevco and RFC hereby agree that on Completion Sevco shall, other than with respect to the CW Exempt Acts, become liable and responsible for the purpose of imposition of sanctions by the SFA for any and all acts and/or omissions of RFC and/or Rangers FC.”  The Five Way Agreement was not a blank cheque.

A CW Enduring Act, among other things, includes “corruption, fraud….. or any matter similar in its reprehensible nature…… which acts or omissions are of at least equal gravity to those found to have been committed by or engaged in by RFC”.

Newco’s initial defence against the Notice is likely to be that this crack at a £20m Champions League slot is not of sufficient gravity to be determined as a CW Enduring Act.  By bringing the charge, the SFA compliance officer clearly believes differently.

A few notes:

We only have Newco’s statement yesterday to indicate what the Notice applies to – they suggest the monitoring period, and then, only after 6 May 2011, the period in which Craig Whyte had majority ownership (although Dave King was still a director).  The statement was not entirely coherent (a different Notice of Complaint was issued 8 months ago but has been dismissed?).  It is also possible the statement was written in haste, and confused a written agreement with the SPL, not the SFA.  I would not put too much emphasis on this statement.

There may well be a Sandy Bryson, waiting in the wings to offer an innovative interpretation of the rules that absolves Rangers from all sins.  On the positive side, there is no Campbell Ogilvie to protect in this case, and the SFA have been happy for Craig Whyte-related issues to stick.

It is clear that the only issues Newco can be charged with during the period from 6 May 2011 until liquidation, are CW Enduring Acts – and they are “reprehensible [in]nature”.  If the charge stands there cannot be a token punishment.  I expect a multi-year European ban.

It is hard not to be cynical after Bryson, but this issue has persisted for so many years and has not gone away.

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  1. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    BARRACH OBAMPOT on 16TH MAY 2018 12:02 PM

     

     

    HH CQN, long time no speak.

     

    *

     

     

    It’s a long piece,a lot of work has gone into it. Hence why I’m not pasting it. But EVERYONE should read this.

     

     

    Outstanding piece of work from you. Didnae miss and hit the wall.

  2. BOBBY MURDOCH’S CURLED-UP WINKLEPICKERS on 16TH MAY 2018 5:01 PM

     

    DAVID17

     

     

     

    A fair few posts about it. Maybe you should have paid more attention.

     

     

    ——–

     

    Hashtags mean Twitter. I wasn’t referring to the blog. Maybe you should have paid more attention.

  3. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    DAVID17

     

     

    Maybe your comment should have been on Twitter,rather than the blog.

  4. David 17.

     

     

    As you are aware there were also numerous posts on the Facing Book calling him a souptaker, traitor, turncoat etc etc.

     

     

    That concerns me more than what the huns post.

     

     

    HH.

  5. I have 2 adult tickets for the Broonie testimonial that I won’t be able to use.

     

     

    Free to a good Timmy home. If you won’t take them for free then make a wee donation to the new TB memorial fund or BRTH’s African sojourn…or summit!!!

     

     

    HH jamesgang

  6. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    Just to be a total pedant,here’s the original post.

     

     

    And yes,DAVID17 refers to hashtags. Guess what he also refers to…

     

    *

     

    DAVID17 on 16TH MAY 2018 3:12 PM

     

     

    Off topic but interesting nonetheless,

     

     

    Where are the “Pray for Gaza” hashtags?

     

     

    Or the “I am Gaza” or “Je Suis Gaza” posts

     

     

    Does collective humanitarian solidarity not apply when 57 Palestinians are killed?

  7. Read an article recently extolling the health benefits of having a positive attitude to life.

     

     

    Really?

     

     

    “A woman living in Russia, who is reportedly the oldest living person ever at 128, says she hasn’t been happy a single day in her life and her long life is “a punishment”.

     

     

    Koku says her longevity “was God’s will” and she “did nothing to make it happen”.

     

     

    The Russian government claims Koku Istambulova is the world’s oldest person.

     

     

    While some people chalk it up to a healthy or active lifestyle, “tired” Koku said: “I have no idea how I lived until now.”

     

     

    Due to turn 129 in two weeks, she added: “I have not had a single happy day in my life.”

     

     

    —————————————–

     

     

    Born in the year after our club was founded.

     

     

    Hope for all “Negatonians’ everywhere then!

  8. Cosy Corner Bhoy

     

    I used to be a glass half full person many moons ago, then came the disappointment, so I changed to a glass half empty kinda person, done me a power of good, expect the worst and anything else is a bonus, stood me well over the moons so it has.

     

    Now if you can convince me otherwise :-)

     

    HH

  9. Good leader Paul, but the ” I expect a multi year euro ban ” bit, any chance of pointing me in the direction of where I can obtain the substance you are on ?????

     

    HH

  10. tucobenedito on

    I have been thinking aboot a few people on the blog who have health issues (cancer).

     

    Mrs Tucobenedito works for Cancer Support Scotland which is based at Gartnavel Hospital . They offer all kinds of support for families of the people suffering from cancer. They are great people. They have 27 counsellors, 10 podiatrists and massage therapists, stress management, hand and nail services, information and support to help people through one of the most difficult times they may ever experience. They find it difficult to get working class men to take up their services.

     

    CSS have clinics all over Glasgow and Edinburgh. If there is a demand for it I will post a list of where you can access their services. They get zero funding from the Government or the NHS.

     

    Remember that the services are free and are available to families of the person who is ill too.

     

    Take care bhoys and Ghirls. Rich Hail Hail

     

    COYBIG DOUBLE TREBLE ON THE WAY

  11. New CQN rule, can you all tweet your posts and post them on Facetube. Sorry to be a pedant.

  12. Nye Bevans' rebel soldier on

    Anyone who tries to score points over child abuse concerning

     

    any football club is a absolute “see you next Tuesday”.

  13. Good evening good guys

     

    Came home from work to glorious sunshine and my wee grandson with the new Hoops strip on and a big cheesy grin on his face. Showing the new Hoops strip off to myself and my neighbour ( look Granda look Stevie I got the new strip) .

     

    What a feeling knowing I have passed on the love of the Famous Glasgow Celtic onto my Daughter, son and Grandson.

     

    Thebhoyisfitbawcrazy

     

     

    Hail Hail

     

     

    D. :)

  14. Delaneys Dunky on

    James

     

     

    I was going to miss the Broonie testimonial due to other plans on Sunday. That has now changed. If your tickets are still available, can I have them please?

     

    YNWA

  15. TUCOBENEDITO on 16TH MAY 2018 6:35 PM

     

    ——

     

    Tucobenedito that’s a great post.

     

    My wife went through Breast Cancer 4 years ago next month, that was and still is a trying time for her/us/family.

     

    CSS is a great service and she benefited greatly from this service, please pass on our thanks to your good lady.

     

    I also benefited from a massage as it was quite a stressful time for the whole family.

     

    Thanks and Hail Hail

     

     

    D :)

  16. Barrach obampot. Fair play 2 u. Celtic fans r a rare breed. res12 guys also great effort. Doubtful any proper justice will b done due to the establishment. Hail hail

  17. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    DAVID17

     

     

    Buy a ladder,son. The shovel isnae working.

  18. I seen KT has gave an interview to sky sports and said he is happy at the 7 IAR Champions, will that end the rumours and stop clubs sniffing about, probably not, but it’s good to hear him say he has 5 years left and loves the club….

     

     

     

    D. :)

  19. weebawbabitty on

    KEVJ, brilliant post to lionsroar this morning hope you Patrica are good m8 . LIONSROAR, hope all goes well and you get a wee tonic on sat

  20. talkin of cancer, my old man would have been 90 years old today, but he died a young man of 53 years of age, because of lung cancer down the pit at 14 years of age, well coming from the parish of holy cross croy, there was nothing else go down the pit or starve, dont know if it is still going but the croy may procession, was to us catholics just wonderous. my old man was so proud.hh.

  21. WEEBAWBABITTY and kevj, thanks bhoys for your kind thoughts recently, luv ya to bits aff oot hh.

  22. Nye Bevans' rebel soldier on

    Back in December you could have bought a flight to Lyon leaving

     

    on the 15th returning on the 17th for £135.

  23. itscalledthemalvinas on

    See “Greegs” has signed a 2 year contract to come back to Glasgow to play for whatever they are called this week. Take it the monkeys will be giving him a hard time as he bailed out six years ago without a backwards glance.

     

     

    heslitheredaway

  24. Ivehadtochangemyname

     

     

    Is that code for a fugitive currently residing in Limpopo?

  25. Interesting that CQN has such in depth knowledge of the 5 way agreement which, from what we see in Paul’s post is the epitome of a cabal.

     

     

    Should we be proud?

     

     

    I have no faith in the sfa. Why on earth would any of you.

     

     

    As for Celtic. The silence is after all just complicity.

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