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. alex thomson ‏@alextomo 6m6 minutes ago


    Am asking SFA if Campbell Ogilvie will now pay the tax owed on his EBT and if he is considering his position as pres of SFA

  2. There is a buzzzzzzzz aboooooot the place





    let the people sing their stories and their songs

  3. TheOriginalSadiesBhoy on

    21NOV2006 on 5TH NOVEMBER 2015 10:21 AM









    I agree, Efe is better than most would concede and many have fallen for the same MSM BS that others before endured. For me Big Giorgios was a classic – Touted as a dud, but for me an absolute cracker of a player that we could never afford in real terms.





    If Efe plays tonight I just hope he keeps it simple and my only real criticism is that he does not attack the ball in the air as he should.






    I have to disagree with you about Efe. Are you seriously suggesting that many Celtic supporters almost have nervous breakdowns when they see balls coming towards Efe in our around our penalty box on a European night because of something the smsm said? I rarely read what the smsm say about Celtic games but I have two functioning eyes that witnessed Efe against Juventus and Fenerbahce and I would rather have someone playing in our defence who has mastered the skill of heading a football. Efe is a nice guy but what has being a nice guy got to do with being a good footballer.



    I’m going tonight and really looking forward to the game but I’ll be looking forward to it with some trepidation if Efe’s name is on the team sheet.

  4. TET,



    unfortunately my boy (who is a bright 19 year old), has fallen for the Efe ‘bombscare’ nonsense, and I wish to hell he had seen more of Oliver Tebily so that he could compare and contrast :)



    I’ve tried to search for the only an excuse sketch but can’t find it.

  5. BRTH,


    iwas just going to say that :)))))))))))))))))))))





    belated birthday wishes sir


    and thank you for all yours and others efforts,



    till later all.

  6. From the DR


    ‘The renewed calls to strip Rangers of titles seem unlikely to succeed. An independent commission set up by the SPL and chaired by Lord Nimmo Smith concluded that no sporting advantage had been gained from the scheme – and yesterday’s victory by HMRC was unrelated to that point’.



    Head, sand.


    I’m telling any hun colleagues that I don’t want the titles. Just that that Rangers’ (1872-1912) titles must be voided.



    They can give the titles to charity.



    It’s not about us. It’s about sporting INTEGRITY.

  8. Hello again all you young rebels.



    Just back in from a great day on our hunt a hun expedition, sung


    my wee song a few times


    Oh what a beautiful morning


    Oh what a beautiful day


    I’ve got a wonderful feeling


    Sevco are dying today.


    Ok I’ve changed it a wee bit but its still better than Cowiebhoys


    effort, eventually my wee princess said.


    ” Mick theres nae huns in here sing something else ”


    I think the Aussies must wonder about us Celts because there


    was a mini tornado blowing through Melbourne at the time.


    What to sing hmmmm.


    I know this always melts her heart.


    By lonely prison walls i heard……



    H.H Mick

  9. West End of East End on

    thetimreaper – I hope so too and he’s learned his lessons, I don’t like criticizing any Celtic players but he needs to stop the silly mistakes…

  10. From JJ site



    Cassandra’s Cat says:


    November 5, 2015 at 8:55 am


    To Title Strip or Not to Title Strip ?



    Just for the record, the starting point of the SPL’s LNS commission (which was not a legal process) was that EBTs were LEGAL. The question was then whether the hiding of EBT side letters from the SFA/SPL made players ineligible to play and hence imparted a sporting advantage.



    As such the foundation of LNS’ assessment is shot to pieces by the judgement that EBTs are ILLEGAL. There is the possibility of appeal but that seems very unlikely.



    Once the appeal deadline has passed, any credible governing body must acknowledge this fundamental development and initiate a new investigation.



    There is also the significant point that LNS was considering an entirely Scottish matter. Illegal EBTs raise the issue of UEFA competitions. If the SFA/SPFL do not act decisively with respect to UEFA precedents, they may find the matter taken out of their hands.

  11. TOSB


    I am, had the msm bigged up Efe to be a superstar, most would believe it and forgive his very few occasional mistakes, tis just the way it is.








    We have had a fair few players over the years who weren’t as good as to wear the hoops Efe is not one of them imo.



  12. The importance of the manager being prepared to adapt tactically to European football.



    If an old hand like Pellegrini can do it. . . . .






    The first 45 minutes of that match was a fantastic watch, some beautiful football on display by both sides, Sevilla losing only their fourth European tie at home since 2010, and they’ve played a lot!!

  13. Theoriginalsadiesbhoy,



    I don’t think I said that our worries about Efe are purely based on what the MSM say, we all have eyes and we all have our own opinions on all Celtic players not just Efe.


    I was suggesting that the bombscare / dud agendas are rolled out every couple of seasons, and unfortunately some people buy into it.



    Efe will also cause me trepidation if playing but no more than Dedrick, but I’ll support them both regardless and hope that whoever plays, plays well.










    the quality of being honest and having strong moral principles.


    “a gentleman of complete integrity”


    synonyms: honesty, uprightness, probity, rectitude, honour, honourableness, upstandingness, good character, principle(s), ethics, morals, righteousness, morality, nobility, high-mindedness, right-mindedness, noble-mindedness, virtue, decency, fairness, scrupulousness, sincerity, truthfulness, trustworthiness


    “I never doubted his integrity”

  15. TheOriginalSadiesBhoy on




    Dedryk also causes me trepidation but he has only been here since the summer so he is entitled to be given some leeway as it is difficult to settle into a new environment. I also gave Efe that same leeway after the Juve game. However, if Dedryk is still making the same unforced errors when he has been at Celtic for as long as Efe has been now then I’ll be hoping that he is replaced by someone who can pass a ball to a Celtic player when bringing the ball out of defence. However, that day has not arrived and I hope it never does. I hope to see a big improvement in that aspect of Dedryk’s game and that he goes on to be a major Celtic player for many years.

  16. Italiabhoy,



    Indeed – cheating is cheating whether it works or not.



    No one calculated how much of an advantage Ben Johnson on Lance Armstrong gained by using drugs. Either or both may have been successful without them, but that’s not the point.



    If Celtic drew a non league club in the cup, beat them 10 – 0 and we were later found to have played an ineligible player what would happen? Could we argue we would have inevitably won the game anyway? That we gained no real sporting advantage? Of course not.



    There are rules that cover playing ineligible players. All we want is for them to be enforced on the dead club in the same way that they are on every other club found to have breached the rues.

  17. the glorious balance sheet on

    Mr Pastry 1002 am



    The person who gave the Celtic Trust the permission to use “Celtic” in their title is probably the same person who gave Celtic Quick News permission to use the term “Celtic” in its title.



    Stifling debate, dissent and questioning is what killed Rangers (in liquidation) and is what is leading to the slow death of Sevco.



    The Celtic Trust and independently minded Celtic fans hold our board to account and challenge. Such accountability, challenge and constructive criticism when required are part of the oxygen that keeps Celtic FC healthy and stops us from becoming Rangers Mark 2.

  18. “In terms of gaining an unfair advantage, absolutely they have. They’ve been able to use money that isn’t officially theirs, which has allowed them to field a more competitive squad. How much of an advantage we’ll never know, but I think we can safely say that the evidence points to clubs that spend more money being more successful.”




    Rob Wilson, Sports finance expert. Sheffield Hallam university Nov 4th 2015

  19. thetimreaper on 5th November 2015 10:29 am



    NATKNOW on 5TH NOVEMBER 2015 10:03 AM



    The so called ‘internet bampots’ are the absolute heart and soul of demorcracy in the modern world.




    An accurate and important observation, my Hoopy friend.



    And the public should get what the public want.




  20. Joe Filippis Haircut on

    Well if we need to play Ambrose tonight we must support him as booing him will not help his confidence or the team we know the big guy will give 100% and will be doing his best.I still feel tonight will be a very tough game as Molde have shown they are good on break but we need to go for goals so it could be a very interesting game.Come on you Bhoys in Green. H.H.

  21. Lennon n Mc....Mjallby on

    The Scottish game now looks utterly ridiculous in England,what makes it worse is that the media,front page and back is not all over it.



    Had an English club done the same the media would be having a field day down here instead of trying it’s best to deflect from the fact that one of its two main clubs were cheating and laughably,protecting successess during the period,the question begs to any neutral outsider-



    why is the Scottish media hellbent on protecting the former Rangers silverware?






    When you look at this objectively,why should the media protect or defend a legally proven case of cheating?



    How Scottish football,it’s authorities and it’s media act from this point on will shape Scottish football’s potential for investment,we know though that it is already affected but after the latest ruling there’s no defence whatsoever and stripping titles is the least that can be offered as an apology to the game.

  22. If Simunovic is out tonight I would start with Blackett rather than Ambrose. Naturally left sided central defender and less likely to make an error (faint praise!) than Efe. Efe’s let us down too often in Europe, we can’t risk him again.

  23. Lymmbhoy



    Hello again mate, hope you and yours are all well , haven’t forgot


    about coming over your way in in the summer, wee mhans ready


    to surf the high rollers, how about that storm that came through


    yesterday and today did it affect you over there?


    You would think the ghods were angry about something LOL.


    As regards that song my second fav. after BOTOB.


    H.H Mick

  24. Lennon n mjallby


    It looks as if they would have to bring their friend and controller of media Murray into the debate and they dont want this, this should not be ignored swept under any carpet , heads should roll in the SFA and those in the SPFL who knew, barring orders imposed on all concerned from ever working in football, those who employ EBT cheats in the media like McCann Souness etc contacted and lobbied , there are beneficiaries of EBT’s within Scottish football as the SFA know in the case of Ogilvie managers St Mirren and assistant managers Ross County this cannot be allowed to go unchallenged

  25. THE EXILED TIM on 5TH NOVEMBER 2015 10:33 AM







    Yip, if he keeps it simple he will do fine, and I agree 100% about Sammy.





    I find it amazing that supporters who say the msm have an agenda, then they believe that agenda, mind boggling.




    I agree with you that Efe is a fine player.He can head the ball as well as any of our defenders,but what lets him down,and I have said this many times on here,is his timing of the jump.Too many times he is caught under the ball.I personally,dont trust Efe in the centre of defence.I know he has many great games,but its his errors in other games that come back to haunt the fans.Usually big games.Bless him.

  26. Joe Fillippis Haircut,



    agreed 100%, if Efe plays then I hope everyone gives him their full backing. The collective gasp as the ball heads towards him certainly doesn’t help.



    The Original Sadies Bhoy,



    I too genuinely hope Dedryck and Jozo become our permanent CH partnership for many years to come, as I’ve very much liked what I’ve seen so far.

  27. Braw has been dreaming of strippers….


    Braw braw braw …braw braw braw..


    Braw braw braw ….b b braw braw braw braw



    Braw brawbraw Braw brawbraw


    Braw braw braw braw ….



    Braw wee tune that…


    Stupid stupid Huns. ..




  28. the glorious balance sheet on

    I think the best way to get action on Rangers being stripped of titles is if this goes viral outside of Scotland and is planted firmly at Uefa’s door.



    How to do that?



    Well Sevco didn’t just cheat domestically, they fielded their financially doped up playing squads, which Minty freely admitted they could not have afforded without EBTs, in European competition.



    Teams that were cheated in this arena include Maribor, dynamo Moscow and PSG (2001/02), Copenhagen eliminated in CL qualifiers in 2003/04, famagusta eliminated in CL qualifiers in 05/06, molde eliminated in uefa qualifiers in 06/07, red star Belgrade, eliminated in CL qualifiers in 07/08, sporting Lisbon in the Europa round of 32 in 10/11.



    That’s a lot of clubs suffered financial and sporting detriment due to a financially doped Rangers team. Uefa need to deal with this.

  29. I think the most successful football club in the world would suit us :)


    I want those trophies we were swindled out of. I’ve had it with the ‘what good would it do’, it would do plenty good, it would show the world that the Scottish attitude to lump us together is way way off. We are nothing like them and our day for justice is here and that justice cannot be completed without our honestly won trophies being returned, we and the other clubs competed honestly, the tarnished awards require to be put right and awarded to their rightful owners so that justice is seen to be done, if not then to me its clear the SFA and member clubs meat to continue to carry on in the same vein.