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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    It’s a long list and Hector are in no rush. They’ll never say what they are up to of course so we’ll just have to wait and see

  2. Shieldmuir Celtic on

    As the club which has suffered most from the CHEATING , Celtic should certainly make a statement, in the interests of justice ,as well as in their rightful interest. The long silence has got us nowhere and we should not worry about the media who are almost entirely anti-Celtic. It hasn’t taken our manager long to see that. I hope we will be hearing strong words of action and challenges to the S.F.A./S.P.F. L. at the A.G.M. we have been silent long enough.

  3. Went on bears den earlier to gauge reaction on the verdict only to read one half wit refer to their positive accounts as a silver lining !



    I mean on what planet can any person with even a basic numeracy call these accounts positive ?



    With the verdict released, today certainly was a good day to bury bad news. These accounts are horrendous.

  4. Owen. I called for the club to speculate to accumulate because that is what we do in life. I will not apologise for it. I have nothing to apologise for.



    We await Celtic doing something. If they don’t we all know the score. We will all know they condone cheating.

  5. Does anyone know if Puerto Rico has an extradition treaty with the U.K. ?



    * asking for a friend

  6. Oh what a beautiful morning


    oh what a beautiful day.


    Ive got a wonderful feeling


    sevco are going away.


    Thats my song for today so me and the princess are


    off oot ( Kev ) on a hunt a hun so a can sing it.


    Mind you might be difficult to find one here.


    H.H Mick

  7. RWE on 4th November 2015 2:57 pm



    The 5 million loan from Big Mike, the 2.8 million equity release and 800,000 for the sale of Lewis McLeod were all subtracted from the real loss figure.



    *hmmm wasn’t warbo, molly weir and mcparland part of the Brentford management team that signed this imposter who still husnae played for them yet.

  8. thecastings on 4th November 2015 3:15 pm



    It seems obvious in my opinion that DD is only interested in the increased market value of Celtic



    *is that the same absentee landlord that bankrolled MON

  9. glendalystonsils on

    I hope the ghost of Turnbull Hutton visits the bedchambers of those who run Scotland’s senior clubs tonight and stirs the conscience of any who fell disinclined to seek justice.



    Scrooge csc

  10. Neganon2



    I thought that you didn’t care about what I said since it was “sigh ” tiresome.



    On the other hand I do not in all honest give a monkeys what you say as I am convinced that you are a plant, who only comes on the blog to cause discontent to deflect from bad news for Sevco and their deceased forebears. But hey what do I know.

  11. DANNYMAC on 4TH NOVEMBER 2015 11:20 PM






    Haha,,,or in other words,there’s no difference.







    Unconscious comedians arn’t they? How many years of laffs have they provided? Oh man…

  12. jude2005 is Neil Lennon \o/ on

    Lets all say a prayer for all those poor people trapped in Siani at vespers tonight. There are some evil people afoot out there .

  13. BBC2 have lived up to my expectations with their account of systemic cheating within our national game, and I quote “HURR DURR MRRMUR” I see it as a blatant attempt to mediate the damage this legal judgement will cause to the delicate psyche of the average moderate right thinking type, who watch this utter bullshit, and believe it.


    I detest idiots, I completely despise idiots with a platform, but most of all, I hate intelligent people who contort the facts to suit some silly narrative.



    Hail Hail.

  14. Big Georges Fan Club - Hail, Hail, Wee Oscar on

    Dena29 – happy birthday from me and Wee BGFC – hope you enjoy a late birthday present tomorrow evening!!!!



    PS – we didn’t manage to get tickets up a Hertz last week – first time we’ve failed to get a ticket for an away game when we have traveled without one. We enjoyed listening to the goals on the radio on the way home anyway :-))))



    Looking forward to Paradise tomorrow and a cracking away trip to Dingwall on Sunday. Great to be a Tim, and no sympathy for the funny people!!






  15. Said it before say it again…Strip thems of Titles…



    I Really Really could Not Care Less…..They Know They Cheated, We Know They Cheated And Our Children Will Know They Cheated….Im Happy Hope Youre Happy Too…

  16. Careful With That Tax, Moonbeams on

    VESPACIDE .. Laughable if not predictable ..



    That’s our state broadcaster .. All fur coat but nae knickers ..



    British Utopia .. Like the Neg2 voted for .. But still uses it as an excuse to deride Scotland.

  17. Tontine Tim on 4th November 2015 11:25 pm



    thecastings on 4th November 2015 3:15 pm







    It seems obvious in my opinion that DD is only interested in the increased market value of Celtic







    *is that the same absentee landlord that bankrolled MON





    The Foundations are being laid, whilst we can lay them.



    Ronny Deila.CSC

  18. Ah finally SSN acknowledge the Tax Case decision, swiftly followed by a longer puff piece about the team and Warbo’s magic hat meeting sick kids.



    Is there no level to which they will not plumb in order to deflect critiscm

  19. Natknow,


    So funny,


    Hope I see one of them with the pink shirt on,


    “Excuse me,I’m thinking of buying one of them for my wife,she’s a bit smaller than you.


    Are you a size 14”.


    Nawe,am an XXXL.

  20. British Utopia, doesn’t it just feel like you are living in Thomas Moore’s fictional paradise, No not really I have had enough of brits and Scots, I am a democracy unto myself and by a landslide victory I have elected to seize my sovereignty and declare my individuality as the nation of Vespacide.



    Hail Hail.

  21. If they do lose titles, I don’t want any of them, leave the history book with blank spaces in it, is says so much more.

  22. I wonder if those nice people from HMRC, will interview one of the taxdodgers for the fourth time?

  23. When they lose those titles they obtained by cheating, all I want to see is a wee Asterisk next to the dead clubs name.



    Hail Hail.

  24. !!Bada Bing!! on 4th November 2015 11:55 pm



    If they do lose titles, I don’t want any of them, leave the history book with blank spaces in it, is says so much more.





    I definitely agree with that.



    A Terrible chapter in Scottish Fitba’s History.






    The Tide is High………

  25. Blondie, hubba hubba, nice timing and choice Petec, I can’t even remember what I was bothered about earlier.



    Hail Hail.

  26. Moonbeams, as you can see I have no faith in either the red, yellow, blue or green covered egotistical corporate puppet who claims to speak on my behalf , I do however believe that Blondie is cool.



    Hail Hail.

  27. Kate Bush is on now, 70’s girls where so much better than the ones the build today.



    Hail Hail.

  28. I don’t think ex managers or players get it how the fans really



    Former Celtic manager Martin O’Neill has revealed that whatever happens in the aftermath of yesterday’s HMRC victory in the ‘big tax case’ that it does not hold significant bearing on the perception of his tenure in Glasgow.



    The ruling from the Court of Session in Edinburgh that the use of undeclared EBTs broke tax rules has once more thrown into question the suggestion that the Ibrox club could be stripped of honours won during the years between 2001 and 2010, when the untaxed salary payments where in use.



    Rangers won five league titles and four Scottish Cups during that time-span and yesterday’s ruling underlines the theory that they gained an unsporting advantage by enticing players to the club that they otherwise would not have been able to afford.



    Lord Nimmo Smith ruled in 2013 that Rangers would not be stripped of honours accumulated during this time but yesterday’s ruling could see that overturned.



    O’Neill, though, was reluctant to advocate any retrospective punishment despite the fact that Celtic lost out on two final day titles under his tenure at the club in 2003 and 2005, insisting that whatever action is taken years later does little to affect what happened at the time.



    “What is comes down to is this: there were titles and cups that were won and lost on a field of play when two teams went up against one another,” he said. “You do not know what is going on at a football club behind the scenes and you assume that everything is as it appears.



    “But these games were played a long time ago and as far as I am concerned, all these years later my emotions have not changed in terms of how I recall those great days of winning the title with Celtic and the bitter disappointment when we did not. Memories of times of great joy and times of loss stay the same.



    Share article



    “There is nothing that can change how I feel about those experiences. The games were won and lost at the time and there is nothing now that is going to change that.



    “It is not as if you are going to feel any better about for it, whatever happens.”