Nimmo Smith Commission noted unlawful tax affairs beyond their remit


Lord Nimmo Smith’s Scottish Premier League’s commission made clear their remit and the bounds on their decision:

“The Tax Tribunal has held (subject to appeal) that Oldco was acting within the law in setting up and operating the EBT scheme.

“The SPL presented no argument to challenge the decision of the majority of the Tax Tribunal

and Mr McKenzie (solicitor acting on behalf of the SPL) stated expressly that for all purposes of this Commission’s Inquiry and Determination the SPL accepted that decision as it stood, without regard to any possible appeal by HMRC.

“Accordingly we proceed on the basis that the EBT arrangements were lawful. What we are concerned with is the fact that the side letters issued to the Specified Players, in the course of the operation of the EBT scheme, were not disclosed to the SPL and the SFA as required by

their respective Rules.”

On this basis, Lord Nimmo Smith’s commission found that a legal tax loophole, inappropriately administered and which broke SFA and SPL rules, did not amount to a sporting advantage.

The Commission was clear their determination was bound by the Tax Tribunal and not influenced by the possibility of a successful HMRC appeal.  We have no ruling on today’s question – whether a decade-long illegal tax regime conferred sporting advantage.

In noting their thoughts so clearly, the law lords opened the door to a subsequent determination based on a successful HMRC appeal.

The SFA and SPFL (previously known as SPL) must now address this question.

It is worth noting; SFA and SPFL officials have been trying to steer media away from looking into their affairs.  These executives have no power on this matter.  The clubs will determine what happens, not those watching their own hide.

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  1. And a nice day…………


    Why, when you should actually slow down posting it doesn’t intervene!



    Paul, good article, do you think it likely the Clubs will put pressure on the SFA to go back and re-open, or institute a new investigation into the illegal use of EBT’s.



    And ask questions as to why the DOS schemes were not subject to investigation first time round?

  2. Sent Club an email asking what is our current position and stated that club imo should take the matter up with SFA/SPFL. Of course in the grand scheme of things this is futile but if enough individual supporters lobby the club it will hopefully make a difference.

  3. Starry, still trying to catch up with all today’s news.


    It’ll take a while to absorb, but another interesting time to come.


    Next chapter as Jobo says.

  4. Brogan Rogan Trevino and Hogan supports Oscar Knox, MacKenzie Furniss and anyone else who fights Neuroblastoma on

    Awe Naw



    The decision today opens up a whole host of things and undoubtedly assists with the general thrust behind Res 12 and may open up further avenues.






    Res 12 has been refined, defined and narrowed down to one or two absolutely arrow like points for certain people to answer. It is far more direct and focused than when it wa brought before the original AGM.



    I had a long discussion about it yesterday with Celtic and we have agreed to resume our discussions on Friday.



    For some time Celtic have been taking the point directly to the SFA however we have also been going to them directly through the lawyers.



    They are twisting and turning, squirming and wriggling in an attempt not to answer a question or two and they now have stated openly they prefer to answer Celtic rather than us as they see answering us as opening a whole can of worms.



    Celtic want them to answer us – and know they can’t stop us getting direct access to Hampden.



    Today may well be a game changer but all it has done is put fuel in the Res 12 Rocket — it does mean that it will change direction or lose its pinpoint accuracy.

  5. So if LNS states oldco gained no sporting advantage because EBTs were declared lawful –


    Does it follow that now they are declared unlawful, that sporting advantage had been gained?




  6. Paul


    Do you honestly expect the clubs to say anything ?


    The sfa have ran roughshod over the rules for long enough with total impunity, why would they speak out now ?


    What would they gain ?


    IF a levelish playing field is the goal, why have they allowed the sfa to break all the rules to suit one club ?


    The problem from where I sit, is that the choice they have is this.


    Do they speak out and relinquish the football power to Celtic ?


    Or do they say nothing ?


    I know where my money will be going, it’s scotland after all.



  7. Paul 67 et al



    Understandably this is a major talking point and there will be ramifications for all of Scottish football and indeed British football.



    I only hope that our management team and players are oblivious of all the media frenzy and remain totally focused on the task at hand.



    Now that’s “common sense” to me.




  8. My personal view is that Celtic should make no statement or intervention in anyway about today’s result. Not out of fear but simple practicality.



    If we call for titles to be stripped it will be spun as vindictive, if we call for sanctions against Sevco we will be portrayed as the bad guy. There are 10 other, at minimum, SPFL and SPL as was, clubs who were also cheated let’s see them stand up and be counted.



    They regularly complain about Celtic bossing things now is their opportunity to lead the “cleaning of the temple” at the SFA et Al need.

  9. Folks like Ann Budge have had plenty to say in the past. Let’s see if they step up to the plate this time. It must be a given that Celtic will have the support of Aberdeen, Hibernian and Dundee United.

  10. Cheers Paul 67, caught me there….







    DOC on 4TH NOVEMBER 2015 9:41 PM





    Awe_Naw, you just get thicker and thicker glasses until you get big eyes googly eyes.





    I’m still not blind yet.





    The ole leprosy is clearing up nicely.






    Now I know why Cowiebhoy says you can only type with one finger :))

  11. What we need and what This Dear Green Place can help provide and provoke –



    A Scottish solution to a scoddish problem.



    Doing SFA is no longer tenable.




  12. Dena29


    Hope you have had a Brilliant Hoooopy day :-)


    Will get your Hug tomorrow



    Hail Hail

  13. Celticrollercoaster supporting Shay,our bhoy wonder along the way on

    So if Newco/Sevco bought the history from Deadco then surely they have a claim against them as those titles purchased are now tainted, illegal and invalid due to the decision today, ha ha. Reckon Dave King and Paul Murray of Newco/Sevco should sue Dave King and Paul Murray of Deadco. Wait a minute……



    Feck sake, the newco zombies rangers fans today were quiet at work :-)







  14. BRTH


    Apologies, I seen you were also celebrating this week – nice :-)



    Earlier this year you were talking about a clothes collection for the homeless / invincibles, any progress on this Bhud ?



    Hail Hail




    There is no guarantee that any other club in Scotland Wouldham Celtic in anything.



    We are seen as the other side of the “old firm” coin.



    They hate us as much as the ex huns, in Aberdeen’s case anyway, the rest just hate us.

  16. OWEN on 4TH NOVEMBER 2015 10:33 PM


    My personal view is that Celtic should make no statement or intervention in anyway about today’s result. Not out of fear but simple practicality.


    Also if Celtic say and do nothing, they are wide open to critics like me who believe that they can’t wait to get their hands on the bigot pound.


    – See more at: http://www.celticquicknews.co.uk/nimmo-smith-commission-noted-unlawful-tax-affairs-beyond-their-remit/#comment-2711187

  17. It was the fans who made sure the huns started in the lowest league,it will be the same again on this issue.There are no Turnbull Huttons left.

  18. CRC


    Any ideas who they owe the losses of near enough £16m too ?


    Tried to sneak that one oot the day

  19. Level 5 will be working free of charge for the next few weeks.I wonder if they have been in touch with Regan,Ogilvie and Co?

  20. Jim Spence ‏@JimSpenceSport 37m37 minutes ago


    My psychic life on @Channel4News. My Dennistoun granny loved that sort of stuff. Loved the Gers too but her psychic skills failed there.

  21. Awe_Naw_No_Annoni_Oan_Anaw_Noo on




    I would insist in not involving Celtic as I belueve it to be a self serving cabal. Celtic included It gives that cabal more wriggle room.



    Now that it has been decided that it was illegal. Will Celtic brwak cover ? No they will not. As the club and the company that has been most discriminated against they should be leading the charge for justice and compensation and a clean up of the game.



    So why the hands off attitude towards publicly backing Res. 12 ? I believe cos they …our plc …knew it had substance.



    Choreography and we are playing our part in the dance.



    We find out soon enough. There is no reason for our intent to be clandestine anymore unless we were an integral part of old Firm revival attempts.



    The dirt is yet to be dished I reckon and never will be.



    We are about to find out.




  22. Quonno


    Celtic should be telling its shareholders at meeting end of this month, what they intend doing



    Hail Hail

  23. dr ramesh and the love potion on



    if you live in a very cold place room temperature will do. If not, then chill the beers.



    Dontlikewarmbeers csc

  24. mullet and co 2 on

    If as rumoured HMRC take the tax evasion of English clubs to court or force them to pay, it will be interesting to see how their FA react. The SFA must act or face a growing public demand from dissolve the organisation and start again,



    You can bet your bottom dollar that SMSM are working on interviews with ex Celtic players who don’t feel that Rangers gained an advantage. Darren ODea isn’t one of them judging by his Twitter! I am sure Neil Lennon would have plenty to say as would Sutton, Hattson and Larsson so we shouldn’t have to worry about them.



    Really interested to see the World press reaction.

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