Rangers Tax Case Mr Red in hot water


The Tax Disciplinary Panel have received a complained from TaxWatch about the conduct of a tax advisor to Rangers Football Club (now in liquidation), who was named in the findings in Murray Group Holdings v HMRC case – The Big Tax Case.  The published report anonymised names, identifying “Mr Red” as a Chartered Tax Advisor and former Inspector of Taxes.

In 2017, long after the club went into liquidation, the Supreme Court found that Rangers’ Employee Benefit Trusts were disguised renumeration and that tax should have been paid on them.

As TaxWatch report:

“In her dissenting judgment, Dr Heidi Poon records how Mr Red wrote to HMRC denying the existence of documents that HMRC had requested under the a statutory request for information, writing in a letter “your belief in the existence of documents demonstrating how amounts contributed to the Trust are determined is irrational and unfounded. I cannot help with your fantasies and the production of a S20 makes no difference to this”. [1] In fact, the documents did exist and had been uncovered by a City of London Police raid on Ibrox Stadium in connection with an unrelated investigation.

“Concluding, Dr Poon stated that Mr Red’s behaviour went beyond what could be described as “a lack of candour”, she said: “It would be judicial to conclude that it had been obstructive and obscurantist, and there is evidence of active concealment of documents… to describe Mr Red as ‘somewhat defensive’ in giving his sworn testimony would be an understatement. On more than one occasion, Mr Red had attempted to mislead the Tribunal”.”

A lack of disciplinary action by the Chartered Institute of Tax allowed Mr Red to continue working in the field, despite the findings in fact disclosed at the Rangers Tax Case and the Institutes published code of conduct.  That code now seems more if an aspiration than a reuirement.

In raising this complaint to the Tax Disciplinary Board, TaxWatch have highlighted not just the activities of one individual, but the dirty ‘Water some of the country’s largest companies is prepared to swim in.  It also puts in dount the tax industry’s ability to regulate itself.

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  1. Bournesouprecipe.



    ” It enabled us to buy players we otherwise wouldn’t have been able to afford ”



    David Murray ( in a court of law )



    LNS…… OFFS




    After the SC ruled in 2017 on Rangers use of ebts Celtic and SFA engaged in correspondence re revisiting LNS Decision that both agreed to being openly published.



    In one letter Regan sneakily suggested to Celtic/ SPFL they take SDMs CW testimony to LNS himself. That never happened to my knowledge and I wonder why. I say sneakily because Regan knew what he knew about the LNS Commision and the 5WA.



    I also wonder why when I pointed this suggestion out in an e mail to PL in Jan 2018 and suggested the other evidence provided to SPL in 2014 be added (it’s on http://www.res12.uk under 4 Jan 2018 date) I never got a reply.

  2. Auldheid,



    Your unstinting belief and effort is admirable.



    I have the greatest respect for you and wish you all the best.


    I’m sorry I now feel the way I do, but I must be honest.



    Cheers and HH.

  3. Murray cheated to gain an advantage. That’s why cheats cheat.


    He cheated because he knew he would get away with it. He knew the SFA would have his back and the media would say and do nothing. Most of them are rangers supporters in the first place and the Celtic supporters in the media are walking around town with their heads bowed down.


    The crime against our football club is that the people who run our club just rolled over and accepted this. We took it on the chin like we always have done and always will do.


    Bobby Madden is in charge for the next game against sevco.

  4. Back to Basics - Glass Half Full on

    For many years now, partly in jest, I’ve deliberately avoided using the phrase



    “The Lord Nimmo Smith Commission”


    (not that it crops up often in conversation)









    The name seeks to legitimise the illegitimate.



    A guy called Billy Smith (who worked in the legal profession) did what some other trades call “a homer”.



    He was given Terms of Reference and a limited, contained set of information ..



    … and delivered the desired outcome.




    To extend the “homer” analogy slightly



    When he repaired the broken hopper window in the bathroom did he also fix the huge holes in the walls and roof?






    Why not?



    Because he wasn’t told about them and didn’t go looking.

  5. Afternoon.


    I’m no grammar or spelling buff but there seems to be a number of spelling mistakes in the statement could this be a rouse fro the deady bears support for us obsessed Tim’s to get all hot & bothered about for them to troll us?

  6. Just a thought.


    Does anyone think if we had been involved in a similar case to the hunbigots, the result would have been the same, no, didn’t think so, we’d be another Third Lanark





  7. AULDHEID…. Gaffer



    I also wonder why when I pointed this suggestion out in an e mail to PL in Jan 2018 and suggested the other evidence provided to SPL in 2014 be added (it’s on http://www.res12.uk under 4 Jan 2018 date) I never got a reply



    I’d lay money (if I had any) that Michael Nicolson (CEO) read your email at the same time as Peter Lawwell, how neatly that all turned out.

  8. AULDHEID on 28TH JANUARY 2022 2:29 PM



    I’ve never met you but really appreciate all the work you’ve put in over the years exposing the corruption.


    Don’t let the bastards get you down.



  9. Auldheid,



    Can you see any way forward that will bring the wrongdoers to justice? Looks to me as if the whole Masonic Establishment are in cahoots to keep their team alive. (I used the present tense deliberately, as I presume it is still ongoing, given the appalling refereeing this season.)

  10. Woke up this morning,looked at my clock.WTF,2012,What’s going on?Just a recurring dream.


    There can’t be a word spoken now that we did not know before.No evidence,nothing that anyone said is really knew.


    IMHO,the only way things would change is if we had a back up from the Media,which,no matter what they wrote at the time,no matter what evidence is out there,ain’t ever going to happen.The whole episode has bee Airbrushed.Sky have gone with it,even BT,at the time.The press,what’s left of it,just perpetuate the lie.


    We can howl all we like,justifiably so,but no one is really listening.Wait until you see the gushing for the 150 year celebrations.Even now the “55”is taken as the truth.


    ,by all Media outlets.


    What to do?.No idea.But we are on a road to nowhere,IMO.All I can see left,is more recriminations against the . then Board,which is,to me,futile.We can’t change what,if anything went on.


    Most won’t agree,but its the way I see it.The future now more important to me.We are building something special,which I look forward to in hope,instead of looking back with a sense of hopelessness.


    Roll on next Wednesday.

  11. AULDHEID @ 1:20 PM,



    Always good to get your well informed opinions on this.



    If A Rangers Employee has been deemed to have been untrustworthy at the FTT tribunal and this led to a decision that the LNS Commission put great store by I. e. the EBT as “lawful” then this must be revisited.



    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 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 seemed to me that Mr McKenzie of Harper Macleod who was supposed to be prosecuting on behalf of the SPL, could not have done a better job of getting Rangers of the hook if he’d been their defence Lawyer.



    Now then if a Rangers Employee is found to have been untrustworthy in his accounts to the FTT leading to the initial split FTT decision and the appeal was lost by Rangers and their appeal to the Supreme Court was also lost, surely the SPFL have to revisit the LNS Commission findings with the ultimate result, that the EBTs were indeed unlawful.



    Hail Hail

  12. Hedges to Blackburn from Aberdeen, for 200k……i think he could have been a decent addition

  13. What do we want out of this ultimately?



    For me:


    – Stripping titles won with improperly registered players.


    – Compensation for all clubs who missed out on prize and participation money in different competitions.


    – Recognition and admission of wrongdoing/ cheating



    And as Auldheid alludes to – learning from the mistakes to prevent future incidents of the same – but we are already witnessing a different form of financial doping across the city.



    Other than that there’s little or no point in carrying on with all of this except to continually remind our neighbours that their club died in disgrace.

  14. Sorry if posted previously.



    “On his debut against Hearts, Celtic’s Matt O’Riley created eight chances as well as picking up an assist. All eight were from open play – the most by a player in open play in a single Scottish Premiership match this season.”

  15. Will Daizen be able to be back here for 7.45 on Wednesday evening and be able to get a place on the bench its a 12 hour flight from Japan to London and a 9 hour time difference?

  16. !!BADA BING!! @ 2:20 PM,



    Peter Lawwell and Eric Riley are still Directors at Celtic – The Celtic Football and Athletic Coy Ltd.



    Hail Hail

  17. Although massively important to a lot of us on here, the 5WA, oldco/newco/sevco stuff just does not register with vast majority of our support. If we were to play them every Saturday for the next month, the demand for tickets would be the same. Liquidated they were, but they still represent everything the previous incarnation did and are still our only real rival on and off the park in Scotland.


    For our board, they are a necessary evil. Ying and Yang. The auld firm.



    We can protest all we want. Nothing will change.

  18. prestonpans bhoys on




    Correct, I guess if I asked the five bhoys in front and behind me about it. I would be pleasantly surprised if more than three knew anything

  19. DESSYBHOY on 28TH JANUARY 2022 2:32 PM







    No im not going through those, the purpose of the FTTT was to create a fix, is that your point, HMRC won the case at the Upper Tier and upheld by the Supreme Court, I think the fix happened somewhere else.







    The Upper Tier upheld the decision of the First Tier Tribunal. The Court of Session found for HMRC (who had put forward a new argument) and this was upheld by the Supreme Court.



    The Fist Tier tribunal were the ones who heard and assessed the evidence. Their decision to allow the case to be held in private was to me indicative of bias by a majority of those involved.

  20. EL


    HMRC won the case, what should have followed was charges not what has happened, but you need a complainer, a Police Service to objectively to investigate the complaint and bring charges forward in respect of the evidence and a PF service to prosecute in the public interest, there’s your fix in my mind.