More key information from FTT report for Nimmo Smith Commission


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.
[calameo code=000390171980e8545b80a lang=en page=10 hidelinks=1 width=100% height=500]

Click Here for Comments >

About Author

  1. Pages:
  2. 1
  3. 2
  4. 3
  5. 4
  6. 5
  7. 6
  8. 7
  9. 8
  10. ...
  11. 20

  1. Murdochbhoy, yermanfromMK on

    ernie lynch & philvis



    I pulled the curtain back and philvis told me it’s all magic and illusion.






    I rarely log on at this time of day but I’m glad I did today – God love you.

  2. Burghbhoy @14:33 they were referred to as invalid carriages on the big sign before you joined the motorway at Castle St. They weren’t allowed onto it, but it took a bit more than that to stop some of them.

  3. setting free the bears



    If fear of what the bears will make of it is a factor,then why not fear of what other club’s supporters will make of it?



    The same integrity principles apply,only the timing re SB sales in terms of pressure is different.



    Football would be extremely stupid to think this has gone away, although to counter that argument football, or those governing it, have been extremely stupid.

  4. miki 67 .



    Band of Horses ?



    I had to Google and then YouTube .[ not my thing ]



    I foolishly agreed to make a compilation of The Sonics 45s for a mate . Been busy trawling through boxes and still haven’t located the essential Have Love , Will Travel ..



    I stupidly mumped to Mrs S of T about my frustration re not finding that choon and having to keep searching and got this in reply ———–



    ” If it sounds like the rest , I hope you never find it, “.



    Vibing !

  5. Ntassoola



    Thing was in my mind where all things revolved round Celtic , I remember being jealous of those poor souls coz they got a better view of the game!!!


    My faither sent me doon the front to the wall at the Celtic end and the view of the game was crap!

  6. SFTB



    I’ll just be happy to see a guilty verdict to be honest. I think they will be unable to cope with that and the world will see them for what they are – bully boys- and wonder that Scottish Society did not stand up to them before now.

  7. Pogmathonyahun,


    I’m so old that I also started ona Mk1 Cortina – also green (& -ex-my brother’s). Traded it for an Imp because it wouldn’t start: big mistake!

  8. Auldheid



    I think they may feel they responded to non-Sevco fans fears the last time so a bit of Christine Grahame “evening-up” may be in order.



    The constant narrative of “Haven’t they been punished enough?” from the fanbears in the Press, plus resentment amongst Rangers-minded fans that Celtic are getting it too easy, plus some of our own “missing” them and the effect that may have on the bravery of our club’s financial controllers, are all factors in pointing towards a lessening of the previous punishments.



    I hope I am wrong. Natural justice should have seen them kicked out of football to a BB league.

  9. I was just looking through the Stats of previous seasons and do you realise we’ve scored more goals now than we did in the whole of Season 06/07.(in the league)









    (Think ive been on this PC waaaayyy too long)

  10. southside




    14:16 on 26 February, 2013




    googybhoy ♥ celtic



    £20 provvy cheque for your birthday! Then off to dee’s in the Trongate for a rig oot.




    Dee’s of Trongate – They were mens fashion retailers equivalent of double glazing sales. You went in for a belt and came out with a suit.

  11. A guilty verdict.



    And no stripping of titles.



    On the basis that they are a new club.



    That would suit me.

  12. Philbhoy – It’s just the beginning!



    I flew to Milan, don’t think the old Corsair would have made it.

  13. Auldheid/SFTB,



    whilst it would appear that the evidence before LNS and co is obvious in support of the claim that Rangers did not apply the rules as laid down by SFA/SPL and FIFA and are therefore guilty, too many of us just still have the, dare I say it, paranoia, that the official bodies are still in thrall of/to rangers and whilst there may be a punishment of sorts, it will be no more than a slap on the wrist.



    I sincerely hope I (and no doubt many thousand others) am wrong, but time will tell.






  14. Ernie Lynch



    I will despair if that is the outcome.


    It is a highly possible outcome.



    We were cheated ,I want our titles.



    I attended 90 % of Celtic’s matches during this period.


    There were tens of thousands of Fan’s like me,who deserve proper justice.



    The club were robbed of prize money also.



    This is the biggest sporting scandal in world football.




  15. Burghbhoy @14:45 did you ever master the art of standing atop two beer cans each foot to get a better view? I didn’t.


    I remember the first home game of 1967 and my dad pushing me onto the pitch as the players jogged round the track wit the trophy, encouraging all the weans to touch it. I was too young to understand the significance of it but the memory of it brings a tear to my eye. I remember being struck by the fact that the players talked just like everyone else I knew. Not like the people on the telly.

  16. Is Celtic Park stewarding an inhouse job, supplemented by ” agency” staff?



    If so, does this mean that by advertising for more stewards, they intend to have greater control of the stewarding and not be at the mercy of maverick, anti Celtic mercenaries?



    Celtic supporters stewarding Celtic supporters.



    I hope so, as it may indicate a recognition of the problem with over zealous maors.

  17. Tinytim



    I am with you……


    The games where illegally registered players took part should be null and void and a 3-0 loss incurred.


    What happens then is up for debate, it would depend on who or whom the LNS place the blame….surely all SPL clubs who lost out financially would be able to seek redress…




  18. Ntassoola



    Brilliant memories mate, and I never did master the standing on beer cans!


    My first games would be circa 75/76 and there weren’t many trophies getting paraded then!!!


    Anyway , KK was my hero, only did I realise in later life he wasn’t, it was Danny.

  19. The Battered Bunnet on

    Good Lord!



    SFTB suggesting he fancies a bit of an evening up Christine Grahame.




  20. Ps



    Maybe I’m naive but I still believe in the concept of justice even in this Masonic riddled country.


    I expect LNS to discharge his duty and strip titles from Deidco.


    Only then will TB be avenged

  21. Any appeasement in the fear of the reaction of the follow followers makes not only a mockery of footballs rules it means we live, work pay taxes( not me of course) in a country run by and for rednecks, totally unacceptable outcome for me and it would also mean the final nail in the coffin for football as a sport for all in Scotland we might as well give The Rangers Group all the titles and all the cups every year in case their mob get upset..

  22. The Token Tim



    The thrall imo is more commercial/financial than “brotherhood”.



    Taking titles away from a dead club will not have a financial cost, will serve sporting justice and allow a line to be drawn.



    It might make the bears more dedicated to follow follow than before, so might even have a commercial/financial bonus.



    Its just piziness.

  23. I had assumed that LNS will not be able to refer to at any of the FTT decision in support of his reasoning as that matter is yet to be finally determined?



    I would imagine that he would be able to look at some of the evidence (side letters etc) that was presented to the FTT but that he would have to ask for this himself from those who currently hold the Old Ranger’s files (those not shredded that is)?

  24. Been out and just catching up.



    I am so old I cant even remember how old I actually am!



    Three-wheeled Italian vehicles? Death traps!



    Was last in one just before Christmas – laden with olives! Made it there – and back!



    It was a miracle!



    The driver – not me – has had a few lucky escapes over the years.



    He swears by them ‘tho!




  25. TBB



    “SFTB suggesting he fancies a bit of an evening up Christine Grahame.”



    I do not suffer from that Matron-worshipping tendency that led many middle aged men to confess a lust for Maggie Thatcher.



    Never saw it myself. She was more Thora Hird than Jacqueline Bissett.



    Anyways, I’m off oot for a while.

  26. Where’s Chuckles?



    Surprised at his silence after Berwick given his concerns on bigotry!!!!!!



    Hypocritical twat

  27. thomthethim @15:03 “Celtic supporters stewarding Celtic supporters”



    I hope so. A stumbling block might be training ,certification and CRB checks for which candidates are often expected to pay out of their own pocket in the security industry.



    I liked the post by TinyTim @14:35.



    I’d be an absolute nightmare as a steward, but on the bright side I’d give some criminal lawyer a good payday. It would be worth every penny of it to boss corkcelt and his pals around for a few hours. I’d make sure someone videoed it so I could savour it on youtube to the accompaniment of the kind of songs played on Wee Willie John McFadden’s record player.

  28. 'crushed nuts?' 'Naw, Layringitis!' on

    What ever happened to chuckles’ ‘…..my way or the highway!’ rant re: Murray?


    Murray’s staying, is the chucklemeister for the off? Has he already left?


    Has jabba worked out that he picked the wrong side (not for the first time!) in the titanic boardroom struggle? Is he feeling the chill wind of change up his byline?


    will LNS do the decent thing and sell the deidco to findus?


    Have the Chelsea fans who behaved so badly in Berwick (albeit they were provoked by NFL(C) MSM) been arrested and charged?


    SCOTLAND: Innocent ’til proven Irish/Catholic!

  29. The next batch of CFC stewards should indeed be recruited from the ranks of CQN.



    Or among those who live within a 30 mile radius of CP.



    First question on the application form – what school did you attend? :-)




  30. I am sold old, I can just about remember Jimmy Johnstone playing.






    at lunch today , the place i worked has a fully stocked bookcase,


    a wee browse and suprised to see a book about Jimmy by I think Baillie.



    Just dipped in and out of some chapters, and offcourse the stats.



    what comes across is the shear amount of games Jimmy playes in during the 9 in a row, 6 or so seasons included 50 games.



    Some stand out seasons , when he scored the most seems to be 66 , then 71.



    So for those who really saw him, what was the wee mans best ever season ?

  31. 'crushed nuts?' 'Naw, Layringitis!' on

    I’m so old I can remember when this country was run by a gang of goofy, poorly educated, class obsessed, multi-millionaire ex public schoolboys!

  1. Pages:
  2. 1
  3. 2
  4. 3
  5. 4
  6. 5
  7. 6
  8. 7
  9. 8
  10. ...
  11. 20