Questions for SFA as they inadvertently spotlight Nimmo Smith evidence

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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. From the Celtic Trust.

     

     

    Today at the AGM of Celtic Plc a resolution formally setting up a Supporters’ Forum was passed by 99.95% of those who voted.

     

     

    This is the first time that a resolution proposed by any group of shareholders, outwith the Board, has been supported by the Board.

     

     

    Below is the statement made by Joe di Paola, Chairperson of the Celtic Trust, when he proposed the resolution

     

     

    This resolution is hugely important for Celtic Football Club and for us as Celtic supporters.

     

     

    For the first time since the establishment of the PLC the Board has indicated support for a resolution from a group of shareholders in this case one organised by the Celtic Trust. As the mover of the resolution I want to record at the outset our satisfaction at this historic and progressive step forward for the support and the club.

     

     

    Of course it is not the first time proposals from the Trust, voted down at the AGM have been subsequently acted upon by Celtic. The original idea to create a safe standing area at Celtic Park also came from a Trust Resolution. At every home game we can all see how successful that has been. It would also be remiss not to accept that some progress has been made in relation to the issue of the Living Wage for Celtic employees although there is still a way to go until we can proudly refer to our club as a living wage employer.

     

     

    However this resolution takes the relationship and interaction of the support with Celtic to another level. The supporting statement makes it absolutely clear that what is being proposed is a formal Supporters Forum for the express purpose of ensuring that the club and us as supporters jointly that is jointly,as in together, as in at the same time,not as in after the event,meet at regular intervals at agreed times in the season to discuss issues of important to Celtic and Celtic supporters.

     

     

    The business of the Forum will be conducted in an open and transparent manner which will also recognise the legal and other frameworks within which the Directors have to operate.

     

     

    So why this Forum and why now?

     

     

    In December 2015 the Scottish Government issued a consultation on supporter involvement and ownership of Scottish football clubs . Celtic and Celtic supporter organisations responded to the document. There was a shared view that a legislative answer to the issues raised was not in the interests of Celtic or its support especially given the disastrous discriminatory and downright disgrace that is the Offensive Behaviour at Football Act.

     

     

    So over the course of some weeks and months a dialogue took place between officers of Celtic and the Trust with ideas and suggestions from each seeking to find, a way, a Celtic way if you like, of dealing with the questions raised by the Scottish government consultation.

     

     

    As often happens there were versions and revisions and discussions sometimes long and sometimes sharp but we finally agreed to the establishment of a consultative Forum as set out in the resolution and the supporting statement.

     

     

    Of course much work still needs to be done to get the Forum up and running if the resolution is agreed by this AGM but the framework is set out for us. We know what we have to do. We all have rights and we all have obligations which we need to accept.

     

     

    This is the right way to improve the connection between the club and the support. With our team playing so well on the park we must avoid giving those who do not wish us well the opportunity to create division. The Forum will provide a channel between the support and the club for discussion and explanation at meetings but as importantly also between meetings.

     

     

    This will be the first Supporters’ Forum in any senior football club. Once again, we at Celtic, lead the way in Scottish football.

  2. The same folk who are calling – KILL ULTRA – a troll

     

    were probably calling Chris Sutton a soup-taker

     

    last season…..only saying.

     

    Anyway,…..the vibes that I’m getting indicate to me that the Cellic PLC are comfortable with the Res12tance-Rebel-Band….that makes me suspicious as to the lay of the land.

     

    Again,….what concerns me is that…despite the ‘FACT’s that, Cellic PLC had a ‘dossier’ on all the hun cheating on the pitch ie: the ‘honest-mistakes’ that were going on for 3 seasons to enable the huns to get the CL money and, SSB caller Terry O’Neill was enlightening the public almost every night on the radio that, something dodgy was going on with Rangers FC and tax paying.

     

    Now, with all of the above going on, is it not a bit strange that Cellic PLC were surprised that, jiggery-poakery was also going on on the 5th floor to facilitate the huns licence into the CL ?

     

    Ah think that,….Cellic PLC knew what was going on with the dodgy licence but had to, quell the growing anger among Cellic supporters who were at they’re wits end with all the ‘honest-mistakes’ and, a series of what seemed like ‘conditioned’ puppet-managers who’d been trained to follow what seemed to be company policy by, looking the other way at all the cheating and, that’s why they let it be known that they had a ‘dossier’ on all the ‘honest-mistakes issues. Ah mean, WGS and, BTM hardly rattled the cheats cages….imho. NFL who, got the Cellic job coz the club is rudderless, wasn’t prepared initially to look the other way what with the mibs going on strike coz they couldny handle a Cellic manager with cojones but, he was reigned-in after the shame-game when, in another later Old Firm game where, Beram Kayal was assaulted by McCulloch and, James Forrest was almost cut in half by hun striker Healy….Neil had nothing to say…sadly that was when the puppet-strings 1st appeared and the end was in sight…imho.

     

    It’s noticeable that, Brendan hasn’t called out any mibbery….surely he isny a puppet as well ?

     

    Again,….I wish the Res12tance-Rebel-Band all the best and hope that they bring home the bacon but, but, but,…..I don’t think that they’re capable of being dirty bassas like the Cellic PLC are.

     

    Ah mean, Mr Stein didny play the fabled Celtic Way vs the huns.

     

    Naw, he played the Mr Stein Way….the don’t get booted aff they park way.

     

    Only saying….

     

    Oh and, if Cellic play in pink tonight and slip up….well, that’s what happens when the club has no soul.

     

    A squirrel,….or a soul ?

     

    Hmmmmm….?

     

    Cap doffed to BBC 1 for they’re Cancer coverage this week….well done.

     

    Thoughts and Prayers for all CQN Celts who are in need.

     

    You’ll Never Walk Alone….

     

    …in the all inclusive Jungle.

     

    ….off-oot….

  3. BIG JIMMY on 18TH NOVEMBER 2016 6:12 AM,

     

     

    My reading of the NIMMO verdict is that it had two main issues to address.

     

     

    1. Was old rangers running an illeagal player payment scheme to gain an advantage over its competitors.

     

     

    2. Was old rangers guilty of breaking player registration rules by not fulfilling its requirement to lodge all contracts and player payment paperwork with the SFA.

     

     

    As old rangers use of EBT’s was not declared illeagal at the time then he is saying any team could have employed them and thus they are not guilty of point 1. This view may become untenable once the legal process is exhausted.

     

     

    On point 2, they were found guilty of administrative breaches and fined. Sandy Bryson came to their rescue with his ole registered/not registered fuzzy logic thus ensuring the mandatory 3-0 defeat for fielding improperly registered players was avoided.

     

     

    The illeagal Discount Options Scheme was conveniently omitted from the LNS evidence as it would have been extremely difficult to produce the same verdict had it been made available.

     

     

    Perverse indeed.

     

     

     

    cv

  4. vfr800@girfuy.co.uk on

    Word of The Day (Inspired by the The SFA and the Deid Club)

     

     

    Peculate /ˈpɛkjʊˌleɪt/

     

     

    verb (used with or without object), peculated, peculating.

     

    1. to steal or take dishonestly (money, especially public funds, or property entrusted to one’s care); embezzle.

     

     

    Word Origin

     

    1740-50; v. use of peculate embezzlement (now obsolete) < Latin pecūlātus, equivalent to pecūlā (rī) to embezzle, literally, to make public property private

     

     

     

    KTF

  5. vfr800@girfuy.co.uk on

    St Mary’s Race Night – Tonight

     

     

    Last call: I have 3 jockeys left for the Race Night if anyone is interested. £10 wins you £50.

     

     

    If you don’t gamble but want to contribute, races can be sponsored for £25 – there a still a couple left. I’ve sent a few e-mails out with payment details (sorry, I should’ve done it earlier but forgot) so check your mail if you’ve still to pay!

     

     

    You can contact me at vfr800@girfuy.co.uk for further info.

     

     

     

    KTF

  6. HT,7.46

     

    I think we should know the name of the 00.05% who voted against a Celtic Forum.;0)

     

    I am sure a good old fashioned tongue lashing wid bring him into the Celtic Family and out of that cold and lonely place that he brazenly,oops,presently inhabits.

     

    HH

  7. Big Jimmy @ 6.12

     

     

    While your question about Nimmo’s logic is valid, I think he has a get-out clause in saying that EBTs were a legal vehicle at the time, whereas bank robbing never was.

     

     

    However, he did undermine his own logic in stating that, even if they were later proved to be illegal, no sporting advantage was gained. That pair of statements lacks logical consistency.

     

     

    The LNS commission accurately laid out each of the components of the shirt that was the Rangers EBT approach. They never stitched any of the parts together and what they looked at was an arm placed next to a collar, next to a cuff, next to a shirt tail and declared the whole thing as not being a shirt.

     

     

    If it was not wilful overlooking, it was a stolid lack of curiosity. If it was not that the motivation was much worse.

     

     

    The component parts of the case, for me, are:-

     

     

    1) Rangers attempted to run a, then legal, EBT scheme

     

    2)They departed from their porn-star advised terms and introduced the smoking gun of side letters (most are yet to be uncovered) because football agents would never agree to payments on trust.

     

    3) They hid these individual side letters, basically contracts, from both the tax authorities and the SFA. Their defence to the latter that they openly declared the total amount they were spending on player EBTS does not was as the regulations specifically demand individual details for each player.

     

    4) As a result, player registrations were illegal and each match affected should be a 0:3 result.

     

     

    Simple as that but, then, I am no lawyer.

  8. Big Jimmy

     

     

    I cannot agree with you that add-ons to Rangers songs including Fenian- should change the reactions.

     

     

    These songs are sung by Dundee Fans calling out Arab Bassas, by Hearts fans calling out Hibbee Bassas etc;

     

     

    It does not matter what adjective they use, short of colour, ethnic or religious ones affected by anti-discrimination laws, you are still being called a Bassa- that is the pejorative word in the pairing. That we have to put up with and, anyway, fenian is a word that should not offend.

     

     

    Part of our opposition to OBaF has been around letting people offend and be offended. We cannot legislate that away without losing valued freedoms.

     

     

    Now, singing about being “up to your knees in blood”- that’s a different level of banter altogether.

     

     

    Aff intae work now.

     

     

    Catch replies later

  9. vfr800@girfuy.co.uk on

    STARRY PLOUGH on 18th November 2016 8:55 am

     

     

    Ha, ha! I liked that one!

     

     

     

    KTF

  10. The following photie – if the link works….

     

    Could well be the huns in it saying to Murdo…

     

    …”Thanks for going tae B.Dortmund, Murdo…with you oot the Cellic midfield, 9 in a row was a given!”

     

    ….or,…it could be the 1st signs that, the establishment know that they’ve successfully ‘sorted’ the threat of the Res12tance-Rebel-Band coz, with a Cellic PLC who’s modus-operandi-thingy is, Old Firm games at all cost’s @F.McCann…well, it’s seems that the establishment know that, with a PLC set-up at Cellic Park….it’ll be, Old Firm for ever more.Note: No brown brogues in the photie ???? Hmmmm….????

     

    Where’s the brown-brogue-clique ?

     

    Oh and, would we need a fans forum if….there wisny a PLC set-up ?

     

    Here’s the photie……http://willievass.photoshelter.com/gallery-image/161116-Torrance-Park-Golf/G0000YMwBBWY5aq4/I0000a7igR0bRjPY/C0000IV.STB3RaF8

  11. Although that fud Gordon Waddell in the Sunday Fail said a couple of years ago,that ‘up to your knees in Celtic blood…’ would have been a perfectly acceptable substitute for fenien blood

  12. SHUGGIEBHOY67 on 18TH NOVEMBER 2016 8:33 AM

     

    HT,7.46

     

     

    I think we should know the name of the 00.05% who voted against a Celtic Forum.;0)

     

     

    I am sure a good old fashioned tongue lashing wid bring him into the Celtic Family and out of that cold and lonely place that he brazenly,oops,presently inhabits.

     

     

    HH

     

     

    That 00.05% I’m assuming is me? Well becomes a very high % as there are many not like me who where not at the AGM , and are not shareholders, they are just ordinary Celtic supporters, I would tread very carefully on this one, and I most certainly wouldn’t take them for granted that we are in a cold place, far from it my friend most don’t want politics at the club, but then again HT has no doubt he/they can save us all and bring us in from this cold place that we are all in, seriously?

     

    Interesting times ahead, I await these new pioneers of freedome to bring us in from the cold.

  13. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    Rangers striker Martyn Waghorn has my sympathy … it’s not easy to walk away when you’re lambasted in Glasgow streets – Barry Ferguson

     

     

    OUR columnist Barry Ferguson says the Ibrox striker was only reacting naturally to receiving abuse.

     

     

    I’VE got a lot of sympathy for Martyn Waghorn after he pulled up an infant in the street who thought it was okay to inform him that he was “a sh*** player”.

     

     

    Maybe, in the cold light of day once the hangover wears off the Rangers striker will wish he had just walked away, particularly as someone videoed the whole thing on a phone and had it all over social media within hours.

     

     

    But it’s tough, really tough, just to turn a deaf ear when you’re a superstar. I should know – I’ve lost count of the number of times I’ve been minding my own business and someone thinks it’s okay to start slaughtering me.

     

     

    There have been times I’ve bitten back but it´s not that often that I can think of a genuinely good retort. It’s harder to say nothing even though that’s the best way to deal with those situations.

     

     

    I’m sure Waghorn was furious he has now been ruffled going about his own clandestine business at lunchtime on his own day off – secretly scoffing fish and sausage suppers I admit not good , but when, out of the blue, he had some small lad verbally abusing him by telling him his honest opinion.

     

    I’ve no doubt the schoolboy was trying to look important in front of his mates, being the big “I am”.

     

     

    The Rangers striker should just have made him look even smaller by ignoring him or sticking his tongue out at him. That would have been one way of showing that the boy hadn’t got under his skin.

     

     

    Even now when I’ve been away from Rangers for years and years, folk still go out of their way to noise me up. When it happened when I was younger before my association with Rangers , it was more difficult to walk away but not now. I might still be raging inside but I’m much better at hiding it.

     

     

    The fact is it comes with the territory when you play for Rangers and live in the West of Scotland. Everybody thinks that you are shite and they can have a part of you and some folk, especially Catholic School children as you can see from Martyn´s misfortune they just don’t know when to stop. What do they teach them ?

     

     

    I saw another video recently, which was even more out of order than the one with Waghorn.

     

     

    Kenny Miller was in an Asda with his wife and friend buying earrings, minding his own business, when somebody came up to him, mobile phone in hand and started calling him all sort of names. To be honest, Kenny did well to walk away from that without punching the guy because the guy was totally out of order. Knowing Kenny as I do, he wouldn’t have wanted to walk away but, fair play to him, he just showed the guy up for the idiot he clearly is.

     

     

    Kenny, though, has been at Rangers and Celtic. He’s spent a big chunk of his career in Glasgow, so he can probably see the warning signs before a guy like Waghorn, who has come up from England and probably still can’t get his head around the fact just how poor he is playing currently but that comes with playing for Rangers.

     

     

    Kenny Miller has never ever ever done anything illegal. He is a stand up guy who`s character is beyond reproach.

     

     

    It’s not just up here in the loony east end of Glasgow, though. Look at the Wayne Rooney situation with England at the weekend.

     

     

    Look, I’ve spoken seldom about Boozegate and how I got it so wrong. Although I have never felt the need to apologise , there is no doubt about it getting caught was my biggest regret in football.

     

     

    But I don’t think Rooney should be hammered for having a few drinks after a game and in the knowledge that he wouldn’t be playing against Spain in the following match. Was he abusive to anyone? Not that I read anywhere.

     

     

    In fact, it was the complete opposite. He was pictured posing happily with fans at a wedding reception in the team hotel. I’d bet my bottom dollar that he was asked by some of the guests to come through to the reception because it would make the bride and groom’s night.

     

     

    I’ve played against Rooney but I don’t know him. I would like to get to know him but from what I’ve heard, he’s a decent, approachable guy and wouldn’t have liked to say no. And what would have happened if he had knocked back the offer? There would have been headlines screaming: Boozed Up Rooney Ruins Wedding!

     

    I’m more disappointed in the actions of whoever gave those photos to the papers because Rooney had been nothing but decent by posing for them. What happens the next time he’s asked by a fan for a photo? Does he say no and ruin a kid’s day? I hope not but he has been placed in a situation that I genuinely don’t think he deserves.

     

     

    I was out of order when we got off that plane in the early hours after returning from Amsterdam and went back to our hotel before drinking until breakfast time. It became known as Boozegate and I’ve lived with it ever since. I admitted I was wrong and that my stressed out excuse was a flimsy one and paid the price for it.

     

     

    Rooney has apologised because he’d have been better off staying clear of the situation but, in my book, he hasn’t done an awful lot to be sorry for. It´s not as if he has given the vickies to the entire nation live on television for 90 minutes.

     

     

    However, his situation, and the incidents with Waghorn and Miller, only go to prove that high-profile players have to be on their guard every time they set foot out of their houses in the east end of Glasgow

     

     

    I know people will say they’re well paid to deal with the hassle and it comes with the territory but that’s not true.

     

     

    Most of them are ordinary, decent lads like myself who don’t deserve to be sworn at on the street or betrayed by people who took the selfie or who indeed work within football.

  14. Joe Filippis Haircut on

    Good Morning Bhoys from a dry and Sunny Central Scotland.It is great to see league football is back and we face a tough trip to Kilmarnock to play on the astro turf.I think we will get a narrow victory say 2-1 to the hoops. H.H.

  15. vfr800@girfuy.co.uk on

    I see the Rectum are running an article about poor wee Hamilton who have 9 games between no and the end of the year.

     

     

    We only have 12, including a cup final and 2 CL games!

     

     

    KTF

  16. The Battered Bunnet on

    SFTB

     

     

    “However, he did undermine his own logic in stating that, even if they were later proved to be illegal, no sporting advantage was gained.”

     

     

    Nimmo Smith did NOT say that. The relevant extract from the decision is as follows:

     

     

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

     

     

    …Mr McKenzie 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.”

     

     

    It was the SPL’s representative who restricted the forward scope of the decision.

     

     

    On that basis, LNS is logical. If EBTs were lawful, any club could have “arranged its affairs” thus.

     

     

    “it is not the purpose of the Rules to regulate how one football club may seek to gain financial and sporting advantage over others” provided such affairs are arranged “within the law”.

     

     

    Financial and sporting advantage was sought in the use of the EBT schemes, but, using the logic above, the advantage sought was not unfair because the scheme used was held (at the time) to be lawful, and thus open to use by any other club.

     

     

    That no other club used them does not invalidate the logic. the logic is invalidated if, and only if, the EBT schemes are ruled unlawful.

     

     

    Aside: The DOS scheme was ruled unlawful 2 years before the LNS Commission sat in 2012. The SFA have (apparently) conceded that they have had a copy of the relevant Determination from HMRC since 2011.

     

     

    Had the DOS scheme been reviewed discretely from the wider “big” EBT scheme, the Commission could not have come to the same view.

     

     

    There’s the can of worms that SFA and SPL have endeavoured to keep the lid on.

  17. TONYDONNELLY67 on 18TH NOVEMBER 2016 9:47 AM

     

    ‘Barry didn’t forget to get the Catholic school bit in eh?’

     

     

    ###

     

     

    The comment is meant to be humorous. But you have to be aware that his weans are at a Catholic school to get the joke.

  18. vfr800@girfuy.co.uk on

    tonydonnelly67 on 18th November 2016 10:05 am

     

     

    Just read the Fergushun article on the DR twitter, he doesent mention, superstar OR catholic school in it, could be doctored mind you?

     

    __________________________________________

     

     

    Not unless Awe Naw is a Doctor!

     

     

     

    KTF

  19. The Green Man says SACK THE Board on

    Morning Celts

     

     

    Thank feck its Friday and Celtic.

     

    Its a relief to see the bhoys after all the board shenanigans.

     

     

     

    HH

  20. Since the day that Celtic asked about johenio (the Brazilian) being paid on an EBT contract, HMRC told CFC in no uncertain terms, NO they are illegal, CFC paid the tax and that was that the matter was closed, Iv said from day one CFC set that mob up big time, hook, line, and sinker.

     

    Oh the joy. :))

  21. TONYDONNELLY67

     

    ____________________

     

    How’s it gaun ya auld fenian eeejjjjit ? ;-)

     

    Ye see,….Tony, it’s like this…..

     

    AWE_Naw, probably draaped this big bit a bait at….

     

    AWE_NAW_NO_ANNONI_OAN_ANAW_NOO on 18TH NOVEMBER 2016 9:27 AM

     

    ….hoping that waan of the auld fenian eeeeejjjits would have dived oan it ?

     

    …And guess whit else,….Tony,….it wisny me who dived..

     

    …so, it must have been you then!

     

    ….So, in TONY-syleeee…GIRFUY :-))))

     

    Hail Hail Amigo.

     

    Sack The Old Firm Cellic PLC – CSC

  22. Many moons ago….

     

    Barry Ferguson’s wee bhoy was in the same class

     

    as ma wee bhoy at St Mary’s in Hamilton

     

    Same school as….

     

    The 3 McStay bros…

     

    Paul Cooney….

     

    Mrs KevJungle…

     

    …and a loat of ither guid Tims.

  23. Ah wish ah would have went to schools like those

     

    …maybe ended ah wouldn’t have ended up dyslexic

     

    seriously btw.

     

    Ach well, back in the day…ah had mair on ma mind than school.

     

    The Jungle at Cellic Park was the closest that ah got tae ma

     

    school pals…grand ole days indeed.