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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(Cos they’ll kick f… out of me if I’m not)
If we win on Saturday Bhoys there is an open top bus parade.
The club have just confirmed it…
COYBIG
D. :)
DAVID66
That’s just typical of our club,and our board.
Cheapskates,won’t even pay for a bus with a roof on it.
Reminds me of a certain coal lorry in 1967.
Disgusted,Turnbridge Wells CSC
Much as it pains me to say it, Atletico’s closing down is tremendous. Can only see one winner here, sadly. Pity we are not in the market to sign Griezman, he is some player. Even has (half) green boots!??
BMCUWP. If only it was that again.
Surprised that the authorities will let us go ahead with that on Saturday if we win, then again maybe they know something we don’t…..
D. :)
BMCUWP I put the P into your monikor after reading your reasons for choosing it, a fascinating read that was, Like so many great posts on this wonderful site.
D. :)
Atletico for me, I know a handful of Marseille supporters and they are scumbags one and all.
DD do you remember who was the fella that posted on here a few weeks ago about the Kirkton Avenue flats??
I was thinking that I have not seen him post for a while?? I maybe wrong though.
D. :)
This is amazing.
https://www.youtube.com/watch?v=0NFV8dHrZYM
For Bobby, DD, BP and KevJ.
Dallas/Park Rd.
A good couple of days for Cumbernauld.
After beating Petershill on Monday, they defeated Larkhall 2.1 tonight.
I couldn’t think of two nicer junior teams to beat. #hunskelping.
Clydebank won 3.0 against Hurlford to ensure they stay up.
Hail Hail
I need to take a sabbatical from CQN to enrol for summer term at Hogwarts to renew my curses on Atletico Madrid which have clearly failed after 40 odd years.
DAVID66
Thanks,mate. But the praise is to a number of people,not me.
David Potter,who wrote it.
Mr and Mrs Murdoch,who lived it.
My parents,and so many other parents,who experienced the same.
David,the crap people had to put up with,it would make you weep. How come the USA could be so racist in the 60s? Try being black in much of the Land of the Free.
How come part of the UK had no interest in civil rights in the 60s? Try being a Catholic in Belfast,try getting a job or a house.
How come people still asked what school you went to. In Scotland. The greatest wee country in the world. My Dad and me,Pat and Mick. They didnae even ask that,didn’t need to!!!
Frankly,it’s a lot better neither to judge nor be judged. And a real treat to not give a damn either way.
JTT 53
I liked this comment:
” Shame if the guy’s job was taken by a metal pole and a couple of bolts ”
JJ
JAMESGANG : I can recommend the Hotel Croatia in Cavtaat . I was there last year and place itself was lovely and views from hotel stunning though hotel not cheap,unlike the town pubs.
Dubrovnik a 40 mins boat ride away.
Looks like married life is agreeing with you.. Agree to everything the wife says and it will be great?
St Mirren fans website, saying Jack Ross will accept offer to manage Ipswich.
Expected to be done deal by Monday.
He’s done really well with St Mirren, I hope it works out for him if he goes to Ipswich.
Hail Hail
JIMTHETIM53
He could have had someone’s eye out there!!!
Jack Ross offski then. St Mirren should go for Alex Rae ?
Is it wine o clock yet?
AM back in the day were a shower of dirty thugs, the real culprit imo was the referee, ” Latin ” teams took liberties, if the referee had a pair they wouldn’t have gotten away with what they did, the game in Uruguay was another example of a corrupt referee, even today in our homeland we have to deal with corrupt referees.
Simeone is a genius, consistently shows there are many different ways of winning at football.
One of the greats in my opinion
Whit’s the SFA doin’ Tom , whit’s the SFA doin’?
Jimmynotpaul @9:30
Did Chris Lennon score for Cumbernauld tonight HH
Shame if Jack Ross is offsky…lovely guy and managed to spend some time in his and Tony Fitzpatrick company..be a blow to St Mirren. Remember Alan Stubbs would be my advice…think he may be in with a shout tho….
Sevco…..shakes head drinks wine…?
Kikinthenakas
Why is anyone even mentioning That horrible shower of b@@@ards on a Celtic site – I was there in 74 – you youngsters don’t know the half of it
I was out the back today in lovely weather. This is what I thought of.
https://www.youtube.com/watch?v=kFCg2zEToVU
JINKYREDSTAR, hey pal id never mention them barstewards, my old man had to leave scotland to get a descent job to bring up 5 kids in the late sixties early seventies, why because he went to the wrong school, such a shame no one seems to know what the problem was.hh.
FRANNYB67 on 16TH MAY 2018 9:51 PM
Jimmynotpaul @9:30
Did Chris Lennon score for Cumbernauld tonight HH
Not tonight Franny. He played whole game.
Dickson scored both.
Hail Hail.
Night all.
Enjoy.
Have we signed anyone yet
Jinkyredstar, I was there also in 1974, and I haven’t forgotten nor forgiven. But, they are a class team now and have some great players, not least Griezman, and gave a terrific performance this evening in winning the Europa League – again. HH
I was in the Jungle the night we played those Spanish/Argentinian scum and the only time I would support them is if they were playing some incarnation emanating from Ayebrokes.
Good evening Friesdorfer I hope you are well.
AM defend really well which is more than can be said for their hapless opponents tonight.
What a bunch of hypocrites the Sevconians are (no news there).
Howls of protests about the trouble which will result from Celtic’s open bus parade ‘cos the poor old Sevconians will be upset.
So, Orange Walks, which are specifically designed to stick it right up all Catholics everywhere and regularly cause trouble, they are OK are they?
They truly are the most moronic zombies on the planet.
JNP
Great result for Cumbernauld again tonight , Girvan lost 3-0 at Talbot all goals in last 10 mins 2 of them pens
WHATISTHESTARS
Mailed you,hopefully,with the info requested. If you haven’t received it,let me know please
Big Packy – cheers – everyone in my family has that t-shirt – shipyards – bowler hats and bowling clubs
Friesdorfer – you are a better man than I am – personally I would put Atletico through a mincer
BMCUWP
Top man thanks
Btw…I am heading to Lisbon again on 1st June for weekend
If there’s a ‘I hate Athletico Madrid Club’ count me in. I was also in the Jungle that night.
Similar feelings for:
Rapid Vienna
Racing Club Buenos Aires
Juventus
Tech help query
I don’t do twatter, but previously I have been able to access links people have put up on here, and I used to look at James Doleman’s twatter when he was covering the Sevco related court proceedings.
However, in the last few days I have been unable to access any twatter links posted here. I am using an iPad Air. Any ideas?
?⚽️