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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Ach well another day another birthday.
Oíche mhaith gach duine
I’m away to my leaba feeling very old.
That was an interesting nite in the Taverna.
re commentators,
i must admit there are not to many that get my goat, but there is one……
i give you ray hudson, i will not watch a euoro match when he is the color man.
macanbheatha
Feliz cumpleaños
HH
TET
Iain playing some mean music tonight on R SCOT.
Swally is dividing opinion on RM.
================
FUDGIE52, on 26 February 2013 – 10:10 PM, said:
The problems are in the dugout the quicker the fat tramp walks the quicker Rangers can get back to being a football team Rangers are utter shite under McCoist.
Oh dear, I broke the blog, soreeeee
Jude
Aye have him on.
Just in and rather blutered, good vino was partaken in
reilly
Gonnae leave ally where he is. He’s doing a fabbb jobby. Ul be waantin mcdoogle back next!
TET
Cheers mate. o) Blended the nite.
Sorry mac Dowell
handt head the scores tonight,
just in also.
seriously, i just checked skysports and the 2nd division scores came up, and i thoguht, i was sure the sevco was playing tonight.
cue hilarity as the 3RD DIVISION , SCORES COME IN 1-1.
lest i forget.
anyways, are we still not mentioning the IRA.
macanbheatha
23:17 on
26 February, 2013
Ach well another day another birthday.
Oíche mhaith gach duine
I’m away to my leaba feeling very old.
belated congrats, you old codger
Jude
I luv the stuff, but unfortunatly, it disny like me, end up fighting with masel, barred from drinking it, for my own good so she tells me >}}}
HH
barca quicknews are up in arms about lack of creativity, and the need for a Neil Lennon type leader,
and the price of macadema nuts, and lack of quality gazebos.
————————-
over here, i passed by ibrox today, got stopped in a temporary traffic hold up just before 12, at the copland road junction, tell you what, to this limited trained real estate person, the edwardian toilet block is indeed falling down.
its not the vegitation invasion, its the clean up around the brickwork that leaves big areas obviously crumbling.
elsewhere the 1980’s construction are weathered beyond clean up.
its falling doon.
the big hoose
timbhoy2
21:19 on
26 February, 2013
John McClelland and David Murray, When i worked in Mimtec up in Brucefield,i came across McClelland a couple of times,seemed alright when i spoke to him.As far as i know he was well up in I B M IN France, Murray got a lot of work from there ,and i mean plenty of work.Baird RD at that time was bursting at the seams.the good thing about that it kept a lot of people in work for a long time, so there fingers were in the pie even then.Were is McClelland now?all in all them that ran Mimtec were in my opinion were shady characters,
———————————
get my email from p67.
TET
Ma pals the same. You drink what agrees with you I say. Mrs j is a very versatile drinker.
Anyone who thinks that The Scum will get their just desserts, as applied by a hand-picked resident judge, has a serious case of “doon the Strathies on the Evo-Stik”. The sop will be justified intellectually, in judicial and political circles, as a matter of national security, not too dissimilar, albeit on a countywide scale, to P67’s rationale for blocking IRA songs, i.e. : Sad, but difficult to argue with.
St stubs
I have passed the crumbling asbestos ridden space framed closed barn you speak of. It is indeed a disgrace to this fine city. Do the owners not realise that as the slim fadcade is a listed wall and they are responsible for the upkeep.
The old days, kinda :O).
.
Bourne..@21:22..
Just came into the House for a Tea Break.. And Read your Wee VW Story.. Great/Funny/Sad.. ( ͡° ͜ʖ ͡°) <—–
At the Moment I'm doing a Mc-Pimp My Ride meets 67 Minute Makeover.. on My CelticCamper..
Looking forward to Meeting/Visiting a Few CQNers on a Road-Trip starting Monday..
In August I had to Call my Mechanics as it was Overheating.. I did Not even know How to get access to the Engine.. 6 Month Later I have Done All the Roadworthy work ( With there Help) Myself 33 Defects it Had.. My 2 Greek Mechanics are Sammi Fans Ha Ha..
OK.. Back to the Respray.. #MyVansGreen&White
Summa of CelticCamperCSC
Crushed nuts 22.30
Dressed like a Japanese Admiral. Absolute gold, my man. Still laughing.
Just read lennon say mikel lustig and brown out of turin game. Gutted about that. Lustig been excellant this season.
Am I the only one that wants to see Dylan McGeoch play the Kris Common role? I think he is a potential star in that role..Anyone?
Shortbreadballs:
“That is Garry Hooper’s 20th goal of the season…another few £ signs go on his value!”
LIAM MCLEOD BBC Scotland
oh ah dunno he could be worth a ££ott
The college was operated in a large country house called Drygrange House[3] by the Archdiocese of St Andrews and Edinburgh. The house, north of the Leaderfoot Viaduct, included sizeable grounds bordered by the River Leader a tributary of the River Tweed. The archdiocese took the decision to close the college with effect from the autumn of 1986.[4] The closure was blamed by Archbishop Keith O’Brien, himself a former student of St Andrew’s, on the halving of the number of new Scottish entrants to the priesthood.
Four days in there as a wee man and a i came oot Maggie MgGill. Wev all lost something ofourselves in the bread and mikla dead crab eyes,
It’s a wee bit concerning to read of Barcelona’s demise.
Not because I am a fan.
I think they will put in a strong bid to take Victor to La Liga.
He is the type of versatile player who will help shore up their fragile defense, provide strength in midfield and allow Messi and co to play.
I hope they recover form soon, beat Milan to give them a shot at playing us at Wembley. :-)
Did you know that the Zuckerberg character who ‘invented’ Twitter publically received The CIA’s top award, and regularly attends The Bilderberg Group where the world’s movers and shakers decidechiw best rob/carve up the world in their best interests.
Perhaps it should just’ve been called Twatter.
Be careful what you say. If The CIA hold it/him in such high regard then there’s something most definitely wrong with it.
Old cars story reminds me of a sticker on the rear window of a car.
It was the mid 60s and Esso had an advertising campaign. It ran along the lines of “put a Tiger in your tank.”
A local guy had a variation:
“I may not have a tiger in my tank, but….
“I have had a lady lion on the back seat.”
And then in typical CIA tactics they try ro pretend it’s all a joke.
It’s not.
http://universalspectrum.org/forum/showthread.php?1083-Mark-Zuckerberg-Awarded-CIA-Surveillance-Medal
“The eye sees only what the mind is prepared to comprehend.” – Henri Bergson, French Philosopher and Educator.
“Education would be much more effective if its purpose was to ensure that by the time they leave school every boy and girl should know how much they do not know, and be imbued with a lifelong
desire to know it.” – William Haley, British Editor
“The important thing is not to stop questioning.” – Albert Einstein
Oh no, no, no Mr Einstein. That simply will not do.
If you want to come here and work with us at the Daily Record you are going to have to change your ideas considerably.
Morning Celts
Jobo it’s gonnae be sunny in the north at about 9c and cloudy darn south, currently the full moon is lighting up the Irish Sea as if God has left the light on.
Well done Sevco a point won I think rather than 2 points lost :>)
Away to work
Did I tell you sevco 2012 drew against Stirling Albion last night ha ha ha ha!
V
With it being a full moon last night I’m away to check out the moonhowlers.
V
First family car
Austin Cambridge THS 282
I loved that car it took us all over the highlands back in the day.
V
Good morning friends from a slightly damp and significantly foggy East Kilbride. Another big game for the Champions tonight as we stride towards the title. It would be good to be the first team in the country to win our respective league although Queen Of The South might just beat us to it.
Jobo
summa of sammi….
00:41 on
27 February, 2013
…………….
I’d appreciate a daily diary of your road trip with the Green and White machine.
V