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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Geography n never
Edgar Davids scores for Barnet.
Madrid at 5/4 v Man U is looking generous and as usual the Neanderthal that is pepe issuing an erse of himself at the camp nou he looks every bit a zombie player
Think the odds for barca on sat might be attractive now cos they can play this bad twice
A repost…
Bhoys
A wee request…
I need additional drainage and some quality landscape work in my back garden inc decking and patio/path looking for someone to design and do the work in ML1
If you can do it or can recommend anyone get my email from Paul67 and send me a message….
Building up to a big high or low depending on the result this week re LNS
Kikinthenakas….
MHARK67 Pepe = zombie and mourinho player
Burnley78
Are you at a loose end tonight:o)
Song= songs
Or else it’s the ghost of Franco and The Guardia Civil.
Maybe I’m just being bitter.
: > )
Is that irish clown comentating annoying anyone else or is it just me ?
Who scored for S A?
Replica goal by Alba
They,ll no be singing in the steets of govan tonight.
Dum dum huns
Burnley, I was thinking the exact same. Do you know who he is/was?
el diego bhoy
All fine….hope all good with you….
Irish Coco doing my bonce in. Eejit.
I’m sure Barca will remain a top team in Europe for a while yet but the current squad is looking increasingly vulnerable. Perhaps just too much football together at the highest national and international level has left them physically and mentally jaded. Years of winning everything has to be followed by a decline – it’s inevitable. It happened to Big Jock’s Lions and it is now happening to the best team since then.
No team wins forever.
That wee muppet Jordi Alba burst my coupon
Emerald Bee
The guy who scored vs Spain in the world cup in 82…..
jude2005 is neil lennon \o/
They should be doing time ……
Ole RMA
Now I would normally never never celebrate a Real Madrid victory over Barca but the legend that is Rieperman was on the blog earlier today flagging the odds & high-lighting that Madrid were the bet of the week. Thank you Mr. Rieperman. Should I ever get the pleasure of meeting up with you, The Magners are on me.
Had a look in on that FF site. The bears are angry and poor I will tell you the truth, Alastair, is really getting a lot of stick. Poor soul. Some of the comments are quite amusing but not as amusing as today’s jokes and I remember when anecdotes. As for cars! Isn’t it funny that I can remember our families first car A37 number plate WGB 856 but can barely remember any cars that I have owned since!
Look forward to putting four past Murderwell tomorrow. HH
miki67
21:13 on 26 February, 2013
Who’s playing Stirling? Actually…..who gies a feck, and why?
>>>>>>>>>>
I know what your saying but after the past couple of days it’s payback.
Hopefully lns will nail them.
Stay strong.Hail Hail.
deniabhoy
21:53 on 26 February, 2013
Don’t be silly……they just need their manager back
Barca done lost the ole mojo.
They were piss poor tonight.
Xavi was completely anonymous.
Strange.
Really excited about tomorrow at motherwell…..
I hope we really show them up….
burnley78
21:48 on
26 February, 2013
…………………………exactly my man ……..my mate says here comes the man with ” the thousand yard stare” and he is a madridsta!!! God help the poor soul
Barca need to make a positive move in the coaching staff one way or the other and look at the back four (IMHO and many years living in Spain watching Spanish football)
However the hoops are in rude health so COYBIG on wards and upwards on the one road together!!!
The clown who normally annoys is Beglin but he doesn’t own exclusivity .
Gerryg @ 19.29
Been out for a couple of hours. Coincidentally, I have just written to a dear friend on the very same topic.
As Dr Poon puts it: “…active concealment of documents”
‘Administrative oversight’ my @rse!
On Rangers TV comedy channel tonight
7.30 Fawlty Towering Defending
7.45 Last of the Sir Murray Whines
8.00 Only Fools & Donkeys
8.15 Allo Allo (plus some often heard before add ons)
8.30 Men Behaving Badly In The Crowd
8.45 The Thin Blue Line
9.00 Drop All those Dead Donkeys
9.15 One Foot in the Grave
9.30 Are We Being Humped?
9.45 Bottom
10.00 We Ain’t half Sh** Mum
10.30 Waiting For God
11.00 (No) Bread
Followed by a repeat of Pheonixing Nights
I think it was Beglin who stated early on that Barca were going to play the same way as usual.
He gets paid actual money for that ?
Wow !
If fergie secures the league this season I am SURE he will offer his throne to mourinho.
Jose needs THAT job… The job that will be his for the rest of his career.
He is ready
So newco fans disgrace their club on Saturday,
The team and boss disgrace themselves again at stirling (41st rated in Scotland)
and the LNS due on Thursday ?
Gift keeping giving with gay abandon…..
Setting Free The Bears
You missed Charles Green as ‘Billy Liar’
setting free the bears
======
Is Ally starring in The Orifice?
Emdae get the feeling they are going to squirm out of the Lord Nimmo enquiry?
Stirling Albion are 2nd bottom of the 3rd Division.
BSR @ 21:22
Your VW escapades – had a German friend (exchange Student Teacher at Hillhead High) who had a left-hand drive VW with the canvass top (think it was originally ex-Waffen SS) who dove it over from Ossnabruk(sp) and spent a year here in Glasgow.
Was around the time of the 3-1 New Year Derby (Craig OG) – took him and another Student Teacher to the game – Peter remarked he had been in Chicago (10cc) during the student riots but had never experienced anything like running down London Road (post match).
My father (God bless him) – helped Peter source and put a replacement engine in the VW so he could get about (pre-return to Germany). Specifications were fairly lax back then – if it fitted and worked – rock & roll.
In today’s spec – the VW was circa 998cc – Dad found a Porsche type engine circa 2.0 litre. By his reckoning it fitted – the car went from A to B – problem solved.
I drove it on Great Western Road – went like s@@t (hot car but not too clever on cobbles). When you had to do an emergency stop – you had to jump on the pedal (with both feet) – whilst simultaneously pulling on the hand-brake – and knocking it into reverse to achieve a 50-100m stopping distance!
Had constant bruises on my left knuckles from hitting the inner door panel when changing gears.
In deference to my Father – the car was sold to a hot-rod enthusiast when Peter drove it back to Germany (he probably stuck straight nitro in the fuel tank).
WhackyRacesCFC!