The enormity of the forthcoming SPL Commission report could easily be lost in the ocean of headlines which has engulfed this matter in recent years. I’ve noted below more information from the recent First Tier Tribunal report on Rangers tax case, in an attempt to clarify some of the key issues.
From The Evidence:
“The Appellants’ first witness was Mr Red, a senior member of the group’s tax function. He is a Chartered Tax Advisor and qualified as a tax inspector previously to joining the Appellants.”
“Mr Red insisted in his evidence that the Trust was not a means of “tax avoidance””.
“It was noted in an internal memo prepared by Mr Red dated 8 September 2005 to the Board of MIH that he had described the Trust as a form of “tax avoidance scheme””.
Dissenting opinion from Ms Poon:
The Nature of the Side-letters
“Another strand of evidence being tested was the nature and purpose of the side-letters. Asked about the secrecy surrounding the side-letters, referring to the fact that they were not lodged with the SFA, nor disclosed in the long period of HMRC’s enquiry, Mr Red’s reply was: ‘I still say there is nothing secret about them. We have nothing to hide in these side letters’.
“It is not accepted that there had been no deliberate concealment of the side-letters, in view of how the first side-letter only came to light through the seizure of Mr Berwick’s file nearly four years into the enquiry.
“It is not accepted that the nondisclosure of the side-letters arose from a ‘credible’ view that Mr Red considered the side-letters irrelevant to HMRC’s enquiry. As a former Inspector of Taxes, Mr Red knew, or should have known, that the side-letters were highly relevant to the enquiry.”
“The side-letters showed a form of contractual arrangement, and they proved linkage between the sums contributed into the sub-trusts at the appointed dates and their withdrawal as loans from the sub-trusts as contemporaneous transactions. The contractual aspect and the linkage between the amounts of contributions to the main Trust and the sums loaned had been repeatedly raised in the enquiry correspondence.
“A fair conclusion to be drawn from the circumstantial evidence on the one hand, and Mr Red’s oral evidence on the other, is that the side-letters had been actively concealed. The reason for the concealment might have been, in Mr Red’s view, the side-letters could be incriminating evidence against the impression of the trust operation that he had been trying to give.”
“While not denying the proposition put to him by the Respondents that ‘there’s an overarching contract with each of the footballers, consisting of the written contract and the side letters’, Mr Red maintained that ‘it’s our view that the side-letter or the letters of undertaking do not need to be registered or lodged with the SFA’ (Day 3/31-32).”
So, in evidence, Rangers witness Mr Red, did not deny the proposition that there was an overarching contract with footballers consisting of the declared contract and side-letters, but “it’s our view” that side-letters did not need to be lodged with the lodge SFA. Ms Poon suggests a fair conclusion is the side-letters were “actively concealed” as they could be “incriminating evidence”.
The SFA has issued disciplinary action against many clubs for erroneous registration but no club has ever faced a charge of actively concealing information necessary for proper registration.
The SFA president was a working director of Rangers when “our view” was established and was legally responsible for the club’s actions. As I noted yesterday, but, frankly, can still not comprehend, on publication of this report the president announced himself “somewhat vindicated” by its contents.
Majority opinion:
John McClelland became a board member of Rangers in 2000 (legally responsible for conduct and oversight) and according to Wikipedia held senior board level positions in the electronics industry. He was also a director of the SPL (legally responsible for conduct and oversight) between the company being formed 1997 and 2008.
The majority opinion, which favoured Rangers position in regards to income tax, noted the following about Mr Indigo, who was “a board member of Rangers since 2000. His previous career was in industry, latterly serving in senior executive roles.”
Mr Indigo “acknowledged that he was, however, aware of the overall content of arrangements made with players and did not consider these to be “secret”. He believed that the Trust had been used to pay appearance money and bonuses.”
According to rules established by SPL directors, including Mr McClelland, money paid in connection with football, including appearance money, has to be registered with the league. It also has to be registered with the SFA.
When the Lord Nimmo Smith Commission reports, we will discover if this is what passes as vindication in Scottish football, or if a senior officeholder of the SFA, and others, will be dismissed in disgrace and banned, sine die, from the game.
We are busy pulling the next issue of CQN Magazine together. If you would like to write an article, or take out some advertising , get in touch, article@cqnmagazine.co.uk.
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for godsake while they were in admin they were spending money were else has this been done?players were assets that could have been sold to make more money for creditors
but were allowed to still compete why?the money gained from selling them far exceeded
what they would have brought in even winning the league, now they might say champions league money might have helped oh yeah since when does gambling become part of administrating?incidently those same assets of players more or less walked away for free
now tell me thats what proper administraters do.
SOAL
You are usually so much better than that :)
HH.
IF the 5 titles were stripped would terry the tattooist give the orcs a refund on their decorations or maybe a discount on errrr a cover up?
Spoal.
Did he chip him oot.
The pitch at pitodrie is disgraceful
Only fit for the more industrial version of the game
that my fellow celts is proof positive that interference from above took place,
no hmrc objection no judge objection and finally no football authority objection,
still think there is no conspiracy?
London Welsh are to face a Rugby
Football Union competitions hearing
after being charged with fielding an
ineligible player in “a number” of
Aviva Premiership games this season.
The RFU has announced that the
hearing will take place on March 5 in
London.
The issue relates to the registration of
scrum-half Tyson Keats.
The governing body also said that
London Welsh’s former rugby
manager Mike Scott is the subject of a
separate RFU disciplinary hearing
relating to the registration of the same
player.
Scott has been charged under RFU
Rule 5.12 for ‘conduct prejudicial to
the interests of the Union or the Game’
Scott’s case will be heard at a later
date.
London Welsh, Premiership
newcomers this season, are currently
three points above bottom club Sale
Sharks with six league games
remaining.
Should the Keats matter go against
them, they could be facing a
considerable points deduction and
probable fine.
Press Association Sport understands
that Keats was ineligible for nine
Premiership games that he appeared
in this season.
The news will be a hammer-blow to
the club, who were promoted via last
season’s Championship play-offs.
In a statement, the RFU said: “London
Welsh are to appear at an RFU
competitions hearing charged with
fielding an ineligible player in a
number of Aviva Premiership matches
this season.
“The case relating to the registration of
scrum-half Tyson Keats will be heard
on Tuesday, March 5, by a panel of
Jeremy Summers (chairman),
Premiership Rugby chief executive
Mark McCafferty and Dr Julian Morris
at the offices of Slater & Gordon,
Chancery Lane, London.
“The club’s former rugby manager
Mike Scott is the subject of a separate
RFU disciplinary hearing relating to
the registration of the same player,
and has been charged under RFU Rule
5.12 for ‘conduct prejudicial to the
interests of the Union or the Game’.
“That case will be heard at a later
date.”
London Welsh said tonight that they
brought the matter to the RFU’s
attention after conducting an internal
investigation earlier this month.
The club also said they wanted to
stress than no fault in the matter
resides with Keats.
London Welsh chief executive Tony
Copsey said: “This is obviously a
serious matter which the club has not
only brought to the attention of the
RFU, but is also working closely with
the RFU to provide full co-operation
while the case is being prepared and
ultimately heard next week.
“Due to the sensitive nature and the
impending hearing, the club is unable
to make any further comment at this
time.”
Celtic Football Club @celticfc
Half time: Falkirk 0 Celtic 1 (Atajic 27)
Probably chipped him oot before he was assaulted chip.
SOAL
Just told your joke to Miss Burghbhoy ( aged 6) she thought it was really funny!
What did the grape say when the elephant stood on it? Nothing. It just let out a little whine.”
HH
All those oldco “taps” having the stars removed..,
” erra stars n tattoos removed peepil… 5 for £10 or £1.99 each…. ”
That ll confuse their wee Sevconian brain!
SOAL
Keep them coming
Did you hear about the curry lover who wrote trashy fiction? He was a paperback riata.
Was probably pickled.
“Two peanuts walk into a really rough bar. Unfortunately, one was a salted.”
Was the other one just plain nuts?
SOAL
Even Mrs Burghbhoy liked the last one, meanwhile whilst they are all distracted with all the laughter I’ve managed to switch Peppa Pig over to the fitba.
Forever in your debt!
Guy goes into a pet shop and asks the owner,
” can I have a wasp please”
Owner replies ” we don’t sell wasps ”
Guy ” but you’ve got one in the window ? “
What do sevconians do when everyone else is watching their teams play in the various cups?
“I’m just popping down to the tool shed darling, where did you put my chemistry set?”
Burghbhoy
Is the wan that Peppa and George jump up and down in muddy puddles
English League 1
11 games 15 minutes gone 1 goal
And before you ask it is not a joke
SOAL
Is there any other one?
I see the Barca temp manager is complaining about our good friend referee mallenco before a ball is kicked.
Stated he let Real Madrid away with lots of off the ball stuff when he refereed the two teams before. So he had history before he refd our Juve game.
WOOOOOOW …….. MON THE BAAAAAAARCA ………!!!!!!!!!!!!
Burghbhoy
Get her to watch Ben & Holly’s Little Kingdom
Pod I
Games to be shown on by BT
http://news.stv.tv/scotland/215517-bt-acquires-sports-broadcaster-espns-uk-and-ireland-tv-channels/
SOAL
Will do , thanks for the advice
Hail Hail
Is that puyol or max wall at CB for Barca?
The under-20 league table before the start of tonight’s match.
P W D L F A GD PTS
1 Celtic 18 13 3 2 37 15 22 42
2 Aberdeen 17 9 5 3 47 21 26 32
3 Dundee 17 10 2 5 42 25 17 32
4 St Mirren 16 10 1 5 36 30 6 31
5 Hibernian 16 7 4 5 30 18 12 25
6 Kilmarnoc17 8 1 8 29 31 -2 25
7 Hamilton 17 6 5 6 24 28 -4 23
8 Dunfermli 15 7 1 7 30 31 -1 22
9 Inverness 15 6 3 6 23 27 -4 21
10 St Johnst 14 7 0 7 23 27 -4 21
11 Hearts 16 6 3 7 25 30 -5 21
12 Falkirk 16 5 4 7 18 18 0 19
13 Motherwe 15 4 1 10 28 34 -6 13
14 Ross Co 16 3 3 10 20 38 -18 12
15 Dundee 17 1 2 14 12 51 -39 5
Dont know what happened there!
But the young hoops are 10 points in front!
Honest!
HH!!
Madrid 1 up
Spot on penalty 0-1 Yes RMA
I thought you just put it in itallyics.
HT
Aberdeen 0 Ross County 0
LionsRoars, from this morning, agree its a great place to learn, full of good ghuys willing to help each other.
Puyol’s looking a bit Pique.
I loathe that pompadoured oily Portuguese sardine of a man……need I name him?……as opposed to the feline silky trickery and magic of the impious little Argetinian genius……definitely no need to name him.
Plus Franco’s team v ‘No Pasaran’.
Lovin’ it.
Oh, did I mention Iniesta? Apologies.
: > )