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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From the DR
“Following last nights defeat for the Catalan giants this puts their record of 4 defeats in all competitions this season in line with Rangers.
The Rangers manager modestly did not point out barca have not had to encounter the plastic pitch at Stirling nor the animosity of a fan bhoycott match at tanadice.
Charles Green on the other hand stated this clearly showed that la liga would be much more competitive with rangers involved.
Morning Jobo, I’m not confident about tonight and that’s highly unusual for me, we tend to slip up when the leagues in the bag early and Motherwell will be ….. Erm well up for it.
Of course I hope I’m wrong and Lenny being aware of the pitfalls will have our young bhoys up for it.
V
Less of the Irish language tosh on here please – don’t ya know it could be construed as being offensive to certain sections of the Celtic support and Scottish society in general.
Tongue in cheek CSC
Burnley78
:>)
Morning all!
Another important game tonight and, hopefully, a step nearer to clinching the title asap.
No idea what side Neil will put out tonight, but would like Dylan and Tom Rogic to feature from the start. Expect Stokesy to start as well.
What’s happening with Tony Watt – has he displeased Neil in some way? Been banished to the under 20s for the last two games.
HH!!
Vmhan
hoops by 2 tonight. 3-1 my guess.
Our current sequence is 8 unbeaten (league) and our record this season is 8 unbeaten which started against Motherwell. Our longest win sequence this season is 6 which also started against Motherwell, so, it’s obvious is it not? We will stretch to 9 tonight.
Our goals for average in Feb is 3.75 and our goals against ave in same period is exactly 1.
So, just have a bet on 3-1 or 4-1 and scoop up yer winnings.
*please note the above information is provided as guidance only and the writer accepts no responsibility for the loss of mortgage money, holiday savings or this weeks provvy repayment. Gamble responsibly – use the wife’s money.
….and Vmhan, in case you were not aware, Motherwell are better away from home. Only won 5 from 14 at home this season. They start very strongly scoring most of their goals in the first 15 mins. So, they may go one up. Don’t panic, get on the hoops live in play when we go one down:-)
5 nil Celtic tonight.
Burnley78
07:42 on
27 February, 2013
5 nil Celtic tonight.
———————————————————————————————————–
I provide all of the relevant information people need to justify why they should bet us to win 3-1 or 4-1, and you just come on and glibly throw out “5 nil”. Detail man, detail. If Rangers had taken care of the detail, they wouldn’t be sitting today pondering why they are dead. Can you ponder if you are already dead? You get my drift. You have not thought that wild prediction through mate. :-)
(twisty rushes off to log on to PP and bet 5-0)
Hope yer right Burnley.
No mention of the Stirling result on the sports section of Radio Scotland this morning …… Hahaha……
Glasgow Celtic News@CelticNewsHH
possibility of a new singing section in Area 122 of Celtic Park, starting next season : http://tinyurl.com/a7xqw4c
GB may be getting outmaneuvered…………..
With a poor pitch and the usual industrial tackling from The Mullet’s side, it will be a tough one tonight at Fir Park.
My first away game in a wee while so looking forward to it.
1-0 Celtic. Hooper (who has a good record against Motherwell).
twists n turns
07:49 on 27 February, 2013
10 nil ……. and I’ve thought it through …..!!!!
Morning CQNer’s
Just dropped in to say…..
NFL in some of the papers the day asking the Celtic fans not to desert the team at this point in the season. Hmmmmm
Neil also said – “…..we’ve built a team with hardly any money spent on it.”
Hmmmm ?!?!?!
Don’t you think that what Neil said is a – contradiction in terms ?
It all begs the question Neil – Where is all the money ?
Oh, and while I’m on….Neil, could you explain why – PL has been awol since the GB
carry-on last week ?
Off oot
Sack The Bored / Board – CSC
2012/2013
-Wed 02 Jan -Celtic 1 – 0 Motherwell- Scottish Premier
Sat 29 Sep -Motherwell 0 – 2 Celtic- Scottish Premier
2011/2012
Sun 22 Apr – Motherwell 0 – 3 Celtic – Scottish Premier
Sat 25 Feb – Celtic 1 – 0 Motherwell- Scottish Premier
Sun 06 Nov – Motherwell 1 – 2 Celtic- Scottish Premier
Sat 10 Sep – Celtic 4 – 0 Motherwell – Scottish Premier
2010/2011
Sat 21 May – Motherwell 0 – 3 Celtic – Scottish F.A. Cup
I make that 7 in a row. For 16 Agst 1.
3-1 or 4- 1 ah tell ya :-)
Morning,
Been a wee while since I have been posting regular.
Neil Lennon confirms Celtic have about 43000 season tickets.
I would guess the child ticket is not far off what the average zombie adult is paying.
Chuck in a world of trouble with the prospect of another season of lower division football.
muerderwell’s league record at home.
W-5 D-5 L-4. For 32 against 29.
I’m a big fan of symmetry, so 3-0 Celtic tonight.
twists n turns
I agree with Burnley78 and 5-0, my reasoning being that having considered all the data Motherwell are just krap! :0)
KevJungle’s post……..Downer
ASonOfDan’s post…..Viagra
I didn’t realise stirling albion played the last twenty minutes with nine men
…the rest were oan the nightshift :-))
Morning all.
Cold, dank and misty today. Hope Celtic warm us up this evening.
43,000 SB’s is an incredible figure imo.
Various talk this morning of what the club intends to do regards next season’s tickets. Talk of a huge family section with very cheap kids tickets and reasonably priced adult ones.
Another claim is that SB holders will get home domestic cup ties + the first 2 CL qualifiers free along with no price increase.
A son of Dan
I cannot argue against logic like that:-)
Burnley 78
07.43
Burnley78 is Kojo.
TT
67Heaven … I am Neil Lennon..!!.. Ibrox belongs to the creditors
07:51 on 27 February, 2013
‘No mention of the Stirling result on the sports section of Radio Scotland this morning …… Hahaha…’
Hun TV charged them £6 to watch that.
Not too concerned about price increases for SB. Would far rather have a better seat, far nearer the middle, where I grew up standing in the Hayshed. (I’m old enough to remember when that is what the Jungle was called.)
By the bye, I wouldn’t be too concerned if our manager doesn’t play people like Rogic and McGeough this evening. Motherwell will do their usual and kick everything that moves. Let Paddy McCourt take them to the cleaners.
Ross County and ICT joint second just now. Fabulous achievement so far this season.
Makes you realise there is something terribly wrong at Aberdeen when you consider their fan base.
ASonOfDan
Craig Brown is a massive part of the problem at Aberdeen….boring boring boring man almost a s boring as Dev Bungle…
I agree with Burnley 78, 5 nil tonight.
Reason being we’re magic, a green and white scoring machine!!!
How come everywhere Craig Brown manages, the pitch surface becomes the worst in Scotland?
Wee Broon couldn’t even blame the referee because he never blames referees!
setting free the bears
He keeps his “comfort sheep” close to hand….
Just to compound what was already a tough match tonight.
Brines is the ref.
An Unpredictable ref
An unpredictable pitch.
I predict 5:0
twists n turns
07:28 on 27 February, 2013
………………..
Hey stato Mhan, ye canny argue with statistics and the probability of occurrence………. unless ye feel it in your water :>)
Anyway I hope you and Burnlry 78 have it spot on.
Offski , busy day —–>
After some criminal trials, TV news shows the victims family and friends gathered on the court house stairway.
They declare that they are happy that the guilty party has been caught and punished but are are angry that the punishment does not fit the crime nor does it make up for their loss.
Often they will say that justice has not been done because the sentence was too lenient or that the charge was reduced to something less serious.
I fear that scene may be replicated when NimmoSmith/SPL concludes.
I believe Victor is our most important player by far. He transformed the Dundee game when he can on . Suddenly a mis-firing Celtic were in complete control .
He dictated the possession and the tempo of the game.
And he is going to get even better.
I think it would make sense to offer him EPL type money in an attempt to keep him with us.
It could be financed by the sale of a couple of our other stars.
.
VMhan..
Re; Daily Diary of Road-Trip.. In My Vans Green & White..
Will try.. One of the Ghirls is a Photographer from New York.. So some Kööl Pics..
Ryan is Gonna try and Get down to Byron for a Night..
Putting the New windows in Tomorrow.. (Green Tinted)..;-)
Summa of McPimpMyRideCSC
Ps.. A Guy Jogs Past this House nearly Every Night in a Celtic Top.. He has Just 2 Seconds ago nearly cracked His Neck looking Back at TheVan.. Ha Ha