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.
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Michael @ 21:15
Gun Gum and wee mesh aluminium bandages for the exhaust box, sometimes you’d get a week ;-)
Had Ross C @ 3/1 fancied Madrid anaw…….
0-3 Madrid
0-3 Madrid.
oops 0-3 barca v real
Catalan Quick News in Meltdown
I blame Tony Waaaaaaaaaaaaaaaaaaaaattttttttttttttttttttttttttttttttttttt
Humiliation for Barcelona.
The watching Fergie will be pretty nervous about next week.
Stirling Albion FC @Stirling_Albion
Wooooooft – McAnespie curls one which Alexander just bats away for a corner.
Mon the Albion
Barca ain’t kicked a baw since we beat them
Burnley78
21:24 on
26 February, 2013
10 years ago if anyone had said Ross County and Inverness would be Celtic’s closest challengers and Rangers would be reincarnated in Division 3 holding on grimly to an away point at Stirling Albion they would have been locked up…..
—————
True.
Shame , though, eh..?
Madrid vamos a hacer todo el pelotón.
Spy in the Camp Nou
http://www.guardian.co.uk/world/2013/feb/26/barcelona-spy-agency-pique-shakira
Barcelona need a strong Sevco
Stirling Albion FC @Stirling_Albion
into injury time. Binos have a FK cnetre from 25 yards.
Plucky newco unbeaten run continues in league…..must be another world record….especially as they had to play against a team with 11 men
1-1 with the Albion
Stirling Albion FC @Stirling_Albion
90 – Sandaza s.oots right a Crawford from 3 yards. Saved/
Who’s Mr Indigo?
Stirling draw with zombies2
Ally will be hoping that there will be no songs controversy to take the shine off of a well earned draw against Stirling Albion.
67H
Is it E T now?
Shame for Sevco managing a draw and nobody knew they were playing.
The fat useless apprentice manager is getting it tight on hunmedia.
What,s brought this on I wonder?
Haw haw haw
Great showing from the plucky newcomers, earning a point at the Albion.
Jude
I think Paul leaves a little clue to Mr Indigo’s identity
Most teams would have got points v Sevco if they had not had guys sent off.
bournesouprecipe @ 21:26
“Gun Gum and wee mesh aluminium bandages for the exhaust box, sometimes you’d get a week ;-) ”
Yes. The trick was to ensure that week coincided with the MOT.
I was in a mini bus in Barbados last December with a 12″ diameter hole in the floor. That reminded me of my Cortina. I remember the word going round where it was “best” to get your MOT done. Great days. Great laughs.
HH
Glorious night ..
Was the Stirling manager still on his honeymoon?
bournesouprecipe
You mean you hadnt signed up for rangers.tv great new comedy channel ?
Bournesouprecipe
But, but, but…they wur playin’ Live in the UK!!!! Shurely fifty hundred million peeps knew that?
Barca hammered by Madrid. AbsOlutely humped.
There was 3000 huns at Berwick and 3000 were singing them song. So dont give me that minority nonsense!!
Show’s how much there missed ! When everyone forgot they were playing
Surely a world record of some description;)
Methinks it was us who started the rot with Barça…..over these two legs they have liooked ineffectual.
Tito Villanova is physically redundant, and it shows.
He either needs to get back, or Barça need a temporary equivalent substitute.
Just an opinion.
Surprised how many still in the stadium at Barca
Lurked on and off