Questions for SFA as they inadvertently spotlight Nimmo Smith evidence


I know you don’t need to rehearse the Resolution 12 debate as you’ll know it instinctively now, but, as always, we are indebted to eyes outside of Scotland calling for insight and governance in the Scottish game on an issue only tangentially related.

Yesterday, The Offshore Game, ran a report that the SFA may have misled the Lord Nimmo Smith Commission inquiry into Rangers failure to register players on an industrial scale during their EBT years.

While the SFA were swatting away questions into how Rangers were cleared to participate in Uefa competitions in 2011, less than a year before disappearing into insolvency, chief operating officer, Andrew McKinlay inadvertently turned the spotlight on the reliability of evidence placed before Lord Nimmo Smith.

Questions around the awarding of Rangers Uefa licence in 2011 were asked in the dark as no one outside the club, SFA and Uefa knew what information had been submitted, and the SFA didn’t know what the club submitted to Uefa.

There was a belief that the club may have not disclosed a letter concerning the Wee Tax Case from HMRC to the SFA in 2011. Mr McKinlay wrote to the requisitioners saying that he “did not accept that” this information was not brought to the SFA’s attention in 2011 – two years before Nimmo Smith sat.

This assertion tidied up the Res 12 issue at Hampden, but as The Offshore Game makes clear, why on earth did the SFA’s evidence to Lord Nimmo Smith on the Wee Tax Case not reflect the correspondence they had on file? In short, it was accepted by all that schemes scrutinised by the Wee Tax Case were unlawful.

Nimmo Smith didn’t hear this, in fact, he heard was that Rangers tax schemes were legal, and concluded, therefore, as any other club could have used them, no sporting advantage was accrued.

The Offshore Game call for scrutiny of the SFA over this by the parliamentary Culture, Media and Sport select committee. This call will be magnified should the Supreme Court uphold HMRC’s position on the Big Tax Case.


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  1. Feckin knew that would happen


    If NOTHING else emerges from Res 12 ( and I personally feel that there is more to come) it at least establishes, what we all knew, that the side currently playing out of the bigotdome are in the official correspondence from UEFA deemed to be a NEW Club. Now all we need to do is make sure they update their website and get the SPFL to follow (follow) suit. Money well spent.



    HH the Resolutioners for their efforts.

  2. Hebcelt.



    From the last thread.



    You may be getting a reduced rate as a pensioner ?



    I’ve no idea of you age(:-)



    I would be interested to know what other club Celtic members are being charged?




  3. Brogan Rogan Trevino and Hogan on

    BT/OLD Tim



    If you are looking in I need passport numbers.



    Same goes for anyone else going to Lisbon next May.







  4. Good Afternoon.



    Let us hope that the momentum for justice is building!



    There was a flurry of activity last night!



    Some mocking of Walter Smith who wants Sevco to spend… Yes. Really…






    Mocking the press who fled following the latest Offshore Game report.





    And an update on my pal Alan, who is ignored everywhere he goes when trying to pursue justice and a level playing field in Scottish football.



  5. And as the P67 article above attests to….collateral damage from Res 12 also demonstrates that the SFA were tailoring their arguments to fit their conclusions with regard to the LNS sham.


    Need to start a petition to get Roy Croppie back on the Rebs and pics on a Friday evensong as well as Corkie posting again.


    Laters HH.

  6. BRTH could be interested in joining the motley crew going to Lisbon are you at the Barca match next week, if so see you then. H H |Hebcelt

  7. The ducks are aligning, slowly.



    You’ve got to laugh at the SMSM calling Regan out for incompetence whilst simultaneously running for the hills re Res12 and LNS….

  8. I see John James has a theory that Lawwel has Regan’s back. Make no mistake that Level 5 and the Huns want rid of Regan. Put it this way if you had a Big Tax Case decision next year with potentially enormous ramifications and an SFA CEO who isn’t playing ball, you would be worried wouldn’t you?

  9. thomthethim for Oscar OK on




    A fair point.


    UEFA would probably reply that, although they acknowledge the new club narrative, they were made aware, by the SFA, that the history of the diseased, sorry, deceased club was “bought”, fair and square, by the Jolly Green Giant.



    Rubbish, of course, but I believe that will be the battle to overcome.



    I think UEFA opted for the quiet life, though fully aware of what went on via Hampden.



    That option is not available now.



    Did I not see the award winning David Conn dip his toe in last week.


    I think he had previously stated that once the Hillsborough business was concluded, he would focus on Res12 et al.

  10. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    This call will be magnified should the Supreme Court uphold HMRC’s position on the Big Tax Case.



    Magnified ???



    This is surely a case of the Supreme Court being entirely manipulated by Sir Moonbeams.



    Treated with abject contempt



    Why are arrest warrants not being issued for Sir Moonbeams is the real question here ?




  11. Big Peat of Islay on

    I mentioned on the previous article discussion that this is NOT about rules and regulations with the Scottish Football Establishment, it is a politico-cultural death match. For the SFA-HUN establishment it is the Garvaghy Rd.


    It does not matter whether the Big Tax case is upheld at appeal or whether or not some of the dead bodies float to the surface, this is POLITICAL, which means Rangers Oldco will not have any points deducted from their campaigns of old. They will unfairly retain their thieved silverware that was garnered through unfair sporting advantage.


    I’m not saying that Res 12 is a waste of time. It isn’t. Heads need to roll. But it will only be heads.

  12. TTT


    Hope you are keeping well fhriend. Haven’t seen much from Ard Macha on blog either. He on a sabbatical as well?


    Now if only we could get Pilger interested.



  13. Canamalar it looks like OCD obsession on



    One of the arguments for the Plc waiting for the court cases being played out is that it could provide evidence of fraud, of which I have no doubt. The upshot would be that if reported to UEFA then the five year ban no longer applies due to being criminal activity. Therefore UEFA are not out of the picture yet, there is also the fact that we have provided the information prior to the five year time bar coming into effect at the invitation of the SFA so simply referencing that information and at whose behest it was delivered, advising that it is relevant and the Plc would like it pursued should be enough to do the job. So don’t discount the UEFA route just yet.

  14. BIG PEAT OF ISLAY on 17TH NOVEMBER 2016 1:07 PM



    Personally I’m not too fussed about title stripping.



    The important thing is that the new club should not be allowed to inherit the old club’s titles.

  15. Kill Ultra,



    Like many, I have followed your participation on CQN re Res 12 with interest. Not just for the last couple of days but for months, possibly even years. I still do not get what you are trying to say or insinuate.



    For clarity and transparency I respectfully I feel it is now time to put up or shut up. Let us be be the judge of the great smoking gun.



    Print and be damned, you do not have to name names. The four resolutioners deserve no less.




  16. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    FORMER OCI president Pat Hickey has been given permission by a Brazilian judge to return to Ireland, citing medical grounds, sparking a mad scramble back home as the public prepare for an open top bus reception.



    Dublin City Council was said to be aggrieved at the short notice given by Brazilian authorities but would nonetheless endeavour to give Hickey a hero’s welcome.



    “We’ve only been able to close off a route from the airport to O’Connell Street, and we’ve only got a handful of pyrotechnics since it was short notice like,” explained head of council’s Hero’s Welcome Committee Joe Dreeney.



    Crowds of 3 million are expected to line the streets of Dublin in anticipation of the return of the Olympic official who was arrested as part of an investigation into illegal ticket touting.



    The judge in the case has admitted that there is a risk Hickey will simply refuse to return to Brazil, a risk made all the more possible by the overwhelmingly warm reception he will be greeted with on the streets of Dublin.



    “Normally something like this would be a ticketed event, but…well, you know yourself,” explained Dreeney.



    “They say we give a parade or civic reception to anyone these days, but it’s not true, we try our level best to never give one to people from Cork,” added a now irate Dreeney, straying off point completely.

  17. Big Peat of Islay on

    ERNIE LYNCH on 17TH NOVEMBER 2016 1:17 PM



    There is a bit of a Christmas list isn’t there…



    Oldco Titles stripped


    Newco removed from Oldo ‘honours’


    A holiday for some suits in the Barlinnie Bothy


    Colon cleansing at the SFA

  18. Canamalar it looks like OCD obsession on



    Allowing them to claim them, then removing them would be more painful and create a stigma around the new club due to their eagerness to adopt the old clubs identity, win win :)


    However I do agree an new club should not have been allowed to claim another club’s history regardless if they play out the same stadium.

  19. IkI: Cheers. I’ll be in touch when I get your email address. The ticket is for Lynchiebhoy.



    He still needs one more if anyone can help.

  20. Tom the Tim



    The SFA regulations are subservient to UEFA regulations just as the SPFL are subservient to the SFA.



    The UEFA stance is based on Article 12 of UEFA FFP that is designed to protect the integrity of UEFA competitions.



    UEFA would die in a ditch to preserve that and could not support a national association who did not observe that principle.



    How could they allow any Scottish club into a UEFA competition if they did not believe the national association upheld the sporting integrity principle?



    It’s a battle the SFA lose both under subserviencey and the implications/consequences of ignoring that principle for Scottish Clubs.



    What should happen is there should be a UEFA Article 12 equivalent in our rules.



    The current SFA Article 14 (from memory) headed Prohibition of Transfer of Membership, yet allows it at SFA discretion, should be replaced.



    In fact we should have our own domestic form of FFP with a trusted body checking it’s provisions are adhered to.



    It should be the SFA but they have lost all trust so a new set up needs to be created.

  21. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    The problem with keeping Scottish football institutions a hovel of orange-ism and unionism is not one to do with bias but stupidity, Unfortunately you always get both




  22. Big Peat of Islay on

    I would also add that despite the mounting evidence of skulduggery, we should brace ourselves for systematic silence and obstruction, to the frustration and resulting chagrin at the establishment thumbing their nose at Scottish football fans.

  23. thomthethim for Oscar OK on




    Keeping well, thank you and especially, God.



    Spoiled rotten ,as the aforementioned Árd Macha would testify.






    I fully believe in letting matters progress in an orderly fashion.


    The BTC decision is central to future developments.



    I wrote last night that I thought UEFA’s original position was to let sleeping dofs lie, i.e., the quiet life.


    Their position has gone from, clubs can’t take a case against their Association, to inviting Celtic to contact them on the case.



    Unless I have it wrong, that is a seismic shift on their part.



    The credit for that is due to the forensic case that your crew presented.



    To have brought the club and UEFA into the front line was not easy, so well done, ya old carmudgeon.


    CALLING BT CALLING BT ………i just got a badge .O’NEILS YORK for your pal .i’m coming to GLASGOW on friday ,arriving approx 1.45 glasgow central.will you be in BLANE VALLEY or any of CLIQUE that i can give badge to.



    ps i have been all over EUROPE and YORK trying to get this badge.

  25. Ernie Lynch



    I’m with you there. Personally I would not want such titles unfairly won in my record books. Like the illigitimate child of Victoria times I’d just not mention them around the dinner table.



    However it is the idea that the old total can be added to that most folk find unacceptable.



    As long as it’s accompanied by genuine governance reform I’d settle for that.



    I notice in the Evening Times comments section re Res 12 that some Sevco fans are saying that even if old Gers had told the truth to the SFA re overdue payables that they still would have gained a license to compete in Euro competition for the 2011/2012 season.


    Do you know if this is true?


    Surely old Gers lawyers admitting liability in March 2011 for the wee tax case bill and not settling up with HMRC should see them banned for Euro competition in 2011/2012 season?


    Can anyone help please?