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.
235 Comments- Pages:
- «
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- »
HUNDERBIRDSAREGONE
I’m maybe not the best person to ask about Twitter. Others seem to know more about it than I do.
HUNDERBIRDS ARE GONE on 16TH MAY 2018 10:35 PM
download the Twitter App, links will then open in the app rather than Safari. You will need to set up an account, it’s fairly easy.
I was also there in 74, the passing of time has allowed me to grow up, 44 years ago ffs, a different time, a different game, this hate and holding grudges is no my way, if yous all want to carry it on nearly half a century later, carry on, I have better things to worry about.
DAVID17
Is there no way to get it to open up in Safari? It used to.
?⚽️
Evening Pog, yes I am well thanks, hope the same for you. AM not too shabby going forward also. Quite understand – and empathise with – the feelings towards them as I was at that match too, but Griezman is a class act. Trust the sun was shining in Forres as it was in Dundee. HH
I found it strange that we talking to LG for new contract when his deal is till 2021….i think ,prob wishful thinking, that Brendan wants 7 or 8 guys , inc Rogic,Armstrong to stay for the 10, Forrest ,McGregor, Broonie too, Ajer Hendry KT signed up.It is actually cheaper keeping these guys who know what’s required, and give them 35-40k a week with big bonuses, than paying big bucks for untested players.Buy Paddy and Edouard too, maybe Dembele will buy in to it too, as i say, possibly wishful thinking…
Bada Bing
Agreed
Keep em all….Nir Bitton also
Alright, can whoever’s turn it is reveal Thursday’s bad news story for the six year old club from East Govan.
On Monday we had the Takeover Panel solicitors application to Lord Docherty at the Court of Session seeking an order to compel their fugitive chairman to comply with the Panel’s instructions.
On Tuesday we had the SFA Notice of Complaint to the same club over cheating from 2011/12, which provoked another angry statement.
On Wednesday we had the disclosure that the same club had deflected responsibility for childhood sexual abuse of an explayer by a club employee, which provoked a shorter but still angry statement.
So can we have a teaser from the appointed messenger about Thursday’s revelations.
HH
FRIESDORFER on 16TH MAY 2018 11:16 PM
Thanks again for today and good to meet up with you in your adopted land ever so briefly :-)
HH
CRC
WITS- Huns on for Jermain Defoe and Lucas Lieva
Jimmynotpaul, thanks for the updates on Paddy’s team’s win against the Larkhall staunch and about the Bankies score. Bankies now safe in the top division. Park Road, it looks like Girvan may go down unfortunately.
When my son played youth football , there was a Larkhall team in his league. Their home strip was blue and white , their away strip was orange and white.
You have to drive behind some houses to get into where pitches were the Larkhall youth teams played. One of the houses had a huge orange order fleg beside a British fleg.
!BADABING!
Is that the same Lucas who signed for Lazio a year ago for £5m?
Aye,I can just see him and his club going for an approach by Sevco.
From June 17’
Eddie Howe risks a backlash and a raft of new wage demands from Bournemouth stars over Jermain Defoe ’s £19.5million contract.
England striker Defoe has agreed to join the Cherries on a stunning three-year deal worth a whopping £130,000-a-week.
——-
LOL
Dont forget Torres and Skrtel join the Gerrard revolution soon
R I P,Abraham.
We should all be as brave as you. And at 14yo,too.
http://www.dailymail.co.uk/femail/article-5737209/The-hero-murdered-10-years-doing-right-thing.html
I’m with TET.
I also was at the game in’74 and felt the same way re Ayala and co.
But, c’mon, some of you guys must have a hump on your backs, carrying all that baggage.
Grow up, for God’s sake.
Was at the 74 game and despaired at how they behaved.
Happy Bayern won the final.
In August 2016 went with Mrs J51 on a pilgrimage to Madrid, Lisbon & Seville.
All the usual haunts including blagging our way into Estadio Nacional (or as the local guide asked with disgust “You mean the dictator’s stadium?”)
In Madrid we visited both Vicente Calderon & Santiago Bernabeu.
Impression we got was that Atletico were more a working man’s team whereas Real were for the toffs.
My Spanglish is awful, so this impression was only arrived at very unscientifically.
Our guide at the old Vicente Calderon spoke decent English and while we waited for everyone to get sorted we talked about the usual – where are you from, who’s your team etc.
Without blinking he did a double take when I said Celtic, then said Celtic are my father’s favourite team after the “Rojoblancos”. Cue smiles and big chats about Celtic & Madrid & Lisbon.
Later in Seville, we got overheated walking in the city and we asked about getting a taxi. We were directed to the nearest one and saw only one cab in the rank. But it had no driver – then I saw the man sitting in the shade nearby having a smoke. As we approached he got up and I saw he was wearing an official club T shirt for Liverpool FC. Emblazened on the front was the legend “You’ll Never Walk Alone”
Mrs J51 rolled her eyes as I said this was a portent of good.
On the shortish journey back to our hotel the driver and I had this conversation about football, Celtic, Sevilla, Liverpool etc etc.
When we got to the hotel I paid him off and then he got out, walked round to the pavement and without any hesitation gave me the biggest hug ..well.. in a very long time. Then he said slowly in halting English
“Yoll Neva wuk aelone”
I returned the compliment but admit that I walked a way with a tear in my eye and a lump in my throat.
Our Lisbon adventures were equally memorable – but it’s late here.
Nigh all & HH
Thursday 17 May 2018
Icon Hi 13°C | Lo 5°C Change Dublin
News
Courts
Sport
NOD: Alexander-Arnold. Pic: Getty Images
Staying In
Cold play: Stephanie Dufresne stars in the Gate’s production of The Red Shoes,
Going Out
Lifestyle
Opinion
1916
Search Go
Herald.ie › Sport › Soccer ›
Roberts aims to end Celtic loan on a high
Harry Bailey – 17 May 2018 02:30 AM
TREBLE BID: Patrick Roberts. Pic: PA
TREBLE BID: Patrick Roberts. Pic: PA
Patrick Roberts wants to end his “fantastic” time at Celtic by making history.
The 21-year-old winger will return to Manchester City at the end of the season after the conclusion of his second loan spell at the Parkhead club, the first coming under former Hoops manager Ronny Deila.
The ex-Fulham player will bow out in the Scottish Cup final against Motherwell at Hampden Park on Saturday, where Brendan Rodgers’ side have the chance to complete an unprecedented successive domestic treble.
Roberts said: “Yes, obviously I have been on loan and I will go back there when the cup final and the Scott Brown testimonial (on Sunday) is over.
“It has been fantastic. I couldn’t have asked for any better.
“I came in January (2016) and played the back end of the season, scored a few goals and won the league, which was a good start. Then the manager (Rodgers) came in to get the treble, and to carry it on has been incredible.
“Coming to an end at any club is hard, especially for how long I have been here with the support and love I have got from Celtic fans and I have for them. ”
Paddy Roberts, God bless him.
Open top bus ?
Ah smell arrogant hunlike complacency.
Ah hope am wrong but, ah was correct once before.
Oul Kim Un isny the rocket that they awe thought.
Ah like that ;
WEEBAWBABBITY, HH Amigo..
…..oot.
Oops, don’t know what happened there. It was only the last bit I meant to post.
Kevjungle, Good morning.
https://www.youtube.com/watch?v=Yu6–WBPBHo
TWO..
Kev 5.18.
Good morning.
I hope you and your loved ones are doing well.
No complacency, Motherwell have organised one also.
The way of the modern work, have to give notice for these things.
Park Rd 67.
Disappointing for Girvan.
Especially still 0.0 with 10 to go and then 2 pens.
Hail Hail
Good morning ghuys from a dry and sunny North Glasgow
Regarding the open top bus organised for Saturday, I also thought “oh I hope we don’t jinx it” but as JNP has said you have to book these things in advance, and Murderwell have booked one as well.
So as Jobo says 2 more sleeps, until the class of 18 hopefully make more history
COYBIG
D. :)
Another wee point on a wedding that’s happening on Saturday, does anyone else think there is something fishy going on, with regards to the brides family. I’m just watching the news and not only is her Father not going to make the wedding due to an impromptu operation, but now her half sister won’t make it as she is in Hospital…. Mmmmmmm
I could not give 2 f#cks about them all right enough.
Conspiracycsc
D. :)
David66
They’re all ducking oot cos they’ve managed to get tickets for the final!!
HH jamesgang
Jamesgang
That’s it. Ha ha
D. :)
Here was me thinking hun like behaviour was ignoring the laws not following them..
????????????
Word of The Day
Fribble /ˈfrɪbəl/
verb
1. to fritter away; waste
2. to act frivolously; trifle
noun
3. a wasteful or frivolous person or action
4. A trifle; a piece of inanity
adjective
5. frivolous; trifling
Derived Forms
fribbler, noun
Word Origin
C17: of unknown origin
KTF
The kult of personality,eh!
KEVJUNGLE on 16TH MAY 2018 12:02 PM
LIONROARS67 on 16TH MAY 2018 8:32 AM
Good morning CQN from Monklands hospital
Humbled by so many good wishes and prayers, Eddie thank you
The start of recovery didn’t give me the best of nights
To borrow an oft used CQN truth, i need to keep the faith HH
“”””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””
Hail Hail fella, hope your feeling OK.
B, if your specific Consultant is nurse Sharma and she is backed by,Pamela, Tracey and Alaine, then your in good hands, that’s been my nursing team for three years now, at the beginning of my treatment process, they misdiagnosed my symptoms, causing my family unbearable worry, but, they got it right, thankfully, and they have been fantastic ever since. I hope it stays that way. You should know this, since my first diagnosis, which led to a cancerous lump the size of a mushroom being removed, I opened up on here, after the hospital’s crossing of the wires, I over indulged with information released on here because, during the misdiagnosed period, I feared the worst. Thanks to the prayers and wishes on here, and elsewhere, I’m still alive, the power of CQN prayer is unquantifiable, i even started going to mass again, but, now that i cant walk that has had to be shelved, but, youll get grand backing from here, believe me. Good luck fella HH
WEEBAWBABBITY, you offered him a donation, he said he didn’t have the time to phone you, but, he has the time to type ‘War & Peace’ on here ?
E, sometimes its best to be one if the black sheep ; HH Amigo.
……oot.
_____________________________________________________________________________
KEVJUNGLE – Good morning my friend
Having read back and noted positive responses to your post I sought it out and when I read it felt that it deserved a re-post as above.
You are another remarkably brave CQN’r who has shared their “Story” with the rest of us and I thank you for that. I had assumed wrongly that your medical issues had been resolved satisfactorily, not quite it would appear. I shall keep you in my prayers as I send good thoughts to you and your family.
HH
Morning,
Doing my best to motivate myself to do the job I’m paid for and failing miserable,
CQN it is. AND everyone wonders why productivity is knackered in this country I blame P67.
Picked up my new hoops last night, cracking strip that it is. Really well made and feels amazing on. EVEN HAS AN EMBROIDERED BADGE, should quell some angst on the blog :-)
Here’s my take on the 74 game- and just to be clear, it’s the only game I’ve ever wanted to leave early. The only thing that kept me staying was the hope that another one of them would be sent off, thus abandoning the game. I was in the “ never forgive” camp until a year ago next week. What changed? I had the pleasure and good fortune to sit with Fred Colon and his brother at the dinner in Lisbon last year. FC’s brother is a long term resident of Madrid and he put me straight on a few things and explained quite clearly what Atletico were about in 74. The brutality imported from Argentina and the frustration around Real Madrid being bankrolled from Franco,inter alia. Even their own fans were dismayed at some of the going-ons. He left me in no doubt that RM are the huns of Spain and last night, it may have been a struggle, but I favoured Atletico.
I’m too young to know the goings on of 74 and I am no lover of anything associated with fascist Madrid. I will however say that any team that cheats in the way Marseille did deserves to win nothing in my opinion. They are in the same bracket as Rubentus and Sevco! So I am glad Atletico won last night
Paul67
A little bit of clarification on liability accepted based on documentation.
The determination ie the liability that HMRC determined was owed was tax going back to 2001 that should have been paid via PAYE.
Rangers sat on the issue because they couldn’t pay the amount and looked for a way out from their QC.
In Feb/early March 2011 he advised to settle because Rangers lied to HMRC in 2005 about existence of two side letters.
McIntyre accepted the quantum owed on 23 March but in another document Duff and Phelps indicate the liability was accepted on 17 Feb 2011.
On agreeing quantum it became an overdue payable by 31 March. Not potential or subject to discussions.
The delaying tactic almost took them past 31 March but time caught up with them.
HMRC agreed but only verbally to wait for CW Takeover before collection. To not be an overdue payable any agreement to postpone has to be in writing signed by HMRC.
Just before CW, who undertook to pay the bill, took over on 6th May HMRC started collection proceedings.
This culminated in a demand on 20 May for payment of the liability going back to 2000/2001.
That demand under FFP should have gone immediately to SFA then UEFA.
When shown a copy of it in 2014 in pursuit of Res12 the SFA claimed it wasn’t in their files, a claim they later obfuscated on.
UEFA were not notified of clubs granted a licence until 26 May and had that demand , that showed a significant change in the status declared in RFC accounts of 1st April 2011 based on Grant Thornton audit and their letter of 30 March to SFA Licensing Committee, gone to SFA they would have to have reconsidered their decision to grant or at least check true position with HMRC or UEFA.
All of this in the granting period since UEFA cannot start to monitor until they know whom to monitor.
Regan’s publicly stated defense that the SFA’S role ended on 31st March causes a logical lacuna in the process unless of course he was mistaken, but by 2013 when he made it he should have had a clearer idea of the process. Perhaps he did but was being disengenous.
Finally if SFA had been made aware of the 20 May demand the only way for the overdue payable not to be one at that time, the key date of 31 March having passed, was for CW to pay the demand.
He didnt and the rest is history. It need not have been a 7 year history from Dec 2011 had Regan and the SFA treated requests from Celtic in 2011 and enquiries from shareholders from 2014 with respect and a proper sense of duty to the game and not themselves.
If this does not emerge from the JPDT in June I would hope Celtic make their displeasure known in a public way. Of course if JDPT do look at the SFA part in proceedings in 2011 AND what Regan led on thereafter, with recommendations to address, then Celtic and their shareholders could be content their concerns have been addressed and trust in SFA restored.
Dallas Dallas 16th May at 11.31pm
I was very pleased to see, as I passed through Tayport in Fife last Friday on the bus, a massive flagpole – taller than the house it was behind – a proud Celtic flag. Made my day ??
With apologies to ? …
lacuna
[ləˈkjuːnə]
NOUN
an unfilled space; a gap.
e.g. “the journal has filled a lacuna in Middle Eastern studies”
synonyms: gap · space · absence · lack · deficiency · blank · lacuna
a missing portion in a book or manuscript.
VIP
CRC good to see you yesterday, hope all goes well with your plans. HH