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. Gooooooood Evening CQN – 7 in a Row Champions

     

     

    Hearing our Aussiebhoy is here for the next 5 years ??

  2. Nye Bevans' rebel soldier on

    BOURNESOUPRECIPE on 16TH MAY 2018 7:46 PM

     

    Tom Rogic signs new 5 year contract

     

    ______________________________________________________________

     

    Info please.

  3. Jimmynotpaul on

    BOURNESOUPRECIPE on 16TH MAY 2018 7:46 PM

     

     

    Tom Rogic signs new 5 year contract

     

    ____________________

     

     

    Fake news

     

    Wish it wasn’t though.

     

    Hail Hail

  4. KEVJUNGLE

     

     

    Always remember you in my prayers.

     

     

    Always.

     

     

    Canny remember the last time I agreed with one of your posts.

     

     

    But love ye anyway!

     

     

    Chin up mate.

     

     

    YNWA

  5. Lots of fake news aboot,

     

    sadly.

     

    ………..wish it was true mind…….

     

    Would give every supporter a booost.

     

     

    HH.

  6. ITSCALLEDTHEMALVINAS on 16TH MAY 2018 7:36 PM

     

     

    HunMedia and SwallowSwallow ain’t particularly happy at “letting a snake back in.”

     

     

     

    KTF

  7. BSR

     

    I got a text message with same info

     

     

    Now

     

    I have also just heard from Lionsroar67

     

    Operation looks to have gone well , but he is in severe pain and knackered as not slept, increased dosage of painkillers to help his recovery and get a sleep

     

    Let’s hope the pain subsides quickly and he can hopefully enjoy Saturday ????

  8. Celticrollercoaster supporting @WalkWithShay on

    BARRACH OBAMPOT on 16TH MAY 2018 12:02 PM

     

    HH CQN, long time no speak.

     

     

    ————————

     

     

    And indeed we now know the reason why! Hope you are well my friend and glad to see you posting.

     

     

    Lionsroar67-post of the day from Monklands Hospital. I hope you get a peaceful rest tonight

     

     

    HH

     

     

    CRC

  9. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    NORRIEM

     

     

    LIONROARS67 having a comfortable next few days is more important than Celtic

     

     

    It just is,innit?

  10. My wife has just told me that it was on the news that Real Madrid are coming to watch Kieran on Saturday. Anybody know anything about this or is it made up push designed to unsettle us before a big game?

  11. TOSB

     

    Atletico Madrid, KT has said again happy at Celtic signed for another 5 years, because he is happy and wants to be at Celtic.

  12. LIONROARS67 so glad you are well my old man will be looking down on you hh. and god bless.

  13. Big Georges Fan Club - Hail, Hail, Wee Oscar on

    THEORIGINALSADIESBHOY

     

     

    Athletico apparently.

     

     

    Hope they enjoy seeing KT. They are welcome to come back for the next 10 years to see him grace the Hoops if they like.

     

     

    HH

     

    BGFC

  14. Saw a tweet saying Rogic signed.

     

     

    It looked official but there was an underscore inserted between @ and Celtic.

     

     

    Sadly we’ve been aw nawed.

     

     

    HH

  15. i'vehadtochangemyname on

    ‘Allan McGregor: Goalkeeper returns to Rangers on two-year deal’

     

     

    first of the big summer signings

  16. Kevj

     

     

    Your amazing post to an amazing Bhoy was…well pretty amazing mhate.

     

     

    Respect

     

     

    HH jamesgang

  17. Delaneys Dunky on

    BP

     

     

    I had lurked on CQN for years. The reason I started posting here was my dad. My first post was a few days after he died. After every Celtic match I attended, I would go home and phone my dad with my match report. My dad chucked attending in 1977 when we sold Dalglish. He was fed up with us selling players like Hay, Macari and Dalglish. I see CQN as a replacement for being unable to talk Celtic with my dad anymore. Magic.

     

    YNWA

  18. Delaneys Dunky on

    KevJ

     

     

    Read back your post. Wow man.

     

    Total respect to you dude.

     

    YNWA

  19. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    JOHN51

     

     

    Makes a change for us to be on here at the same time!

     

     

    Yes,I saw your post about Colin Hay,and the rest of the detail. Very much appreciated. I did,honestly,reply once or twice. Ships that pass in the night,I reckon.

     

     

    HH

  20. Big Georges Fan Club - Hail, Hail, Wee Oscar on

    Hello this is WEE BGFC. The The RainjurS News

     

     

    RONALDO COMIN TAE THE SAME CLUB!!

     

    Daily rangurs exclusive: Ronaldo used to play for Man United so he dosen’t like liverpool. Stevie ‘the prod’ Gerard telt Liverpool tae spin so, obviously, Ronaldo admires him so he is comin tae the rangurs – the same club – cus we arra peepil no surrender.

     

    Taken directly from: Daily Record Exclusive – Heard it here first!!!

     

     

    HH

     

    WEE BGFC

  21. That science thing you know the one about a dugs instinctive reaction.

     

     

    Pablolubovian

     

     

    Or something.

     

     

    It just happened to me.

     

     

    Get off back at Glasgow.

     

     

    Fat Sally running . Waddling . Puffing. Sweating.

     

     

    Respledant in trampy polo top . Jeans. Trainers. Looking unkept.

     

     

    He doesn’t know who I am . But knows what I am due to a couple of previous encounters.

     

     

    He give me eye contact. But he is in a hurry.

     

     

    A zombie shouts

     

     

    Hey super ally how’s it going.

     

     

    He says

     

     

    “Great pal just great”

     

     

    My Pablo’s dug kicks in.

     

     

    Aye champion.

  22. KevJ, a powerful post earlier today. So good of you to offer strong support to LR67 at this time, when you have your own difficulties. Take care and God bless you and your family. YNWA HH

  23. DELANEYS DUNKY, we owe such a lot to our parents and grandparents my old man would have had 7 grandchildren and 6 greatgrandchildren, unfortunately i could not bring anything to the party, just hope he forgives me.luv ya to bits.hh.

  24. First half of Europa League final was like the curate’s egg, good in parts. Commentary awful, especially Savage (how does he get a gig?). Griezman awesome. And he’s just scored again! HH

  25. BMCUWP

     

     

    Glad you got the sentiment & choon.

     

     

    As you say, like playing telephone tag sometimes.

     

     

    Hope your recovery is nearly complete.

     

     

    HH

  26. BOBBY MURDOCH'S CURLED-UP WINKLEPICKERS on

    JOHN51

     

     

    Thanks,mate. I’ll get there for sure.

     

     

    Back in Kilwinning on 2/6. That means meeting my Mum and my two sisters. And that means I’d better be on the mend.

     

     

    They’ll know what I mean…

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