Record correct, SFA prepare to disband Appellate Panel


This morning’s article in the Daily Record is not a work of fiction.  They reported that SFA chief executive Stewart Regan’s “bid to deliver a broad consensus over the way forward also involved discussions over the appellate tribunal’s transfer embargo on Rangers.”

In short, the SFA discussed changing their rules to disband the Independent Appellate Panel process before instructing Lord Carloway to sit in response to the Court of Session’s rejection of his previous judgement.

With two further Independent Judicial Tribunals still to sit in judgement on the actions of Rangers, for the illegal registration of players and non-payment of social taxes during the EBT era, the SFA will also subvert these rules before ‘Rangers’ are expelled from the Association.

After the meeting Regan left for his summer vacation without instructing Lord Carloway to convene the Appellate Panel.

That’s not all.

The scam to establish an SLP 2 in order to allow the SFA and SPL to co-opt ‘Rangers’ into that league is what the governing bodies have planned for your game.

If rules are changed AFTER a club is found guilty and in receipt of a penalty in order to nullify that penalty the game in this country is broke, ethically and financially.  Having established independent judicial panels to deal with serious rule breaches the SFA cannot do Rangers bidding without removing all judicial oversight.

We’re back to the days of George Peat walking in and out of hearings for the Celtic manager.

Most disturbingly of all, YOU are the cash cow for this outrageous enterprise.  With Rangers gone from the SPL Celtic fans bring all the commercial and television income into the game, and are set to buy more away ground tickets than all other clubs put together.

You are expected to continue to cough up for tickets to Tynecastle, Rugby Park etc, and subscribe to ESPN and Sky Sports – money which will divvied up among SPL 1 and SPL 2 teams, as well as they rest of the Scottish Football League clubs, to compensate for them missing out on a ‘Rangers’ game.

You will also pay more money for those tickets than any other group of fans in the league.  Why don’t you just write a cheque to Kilmarnock, Falkirk or Cowdenbeath today?

This nonsense will not bring another £1 into the game, all it will do is redistribute money from your pocket to clubs who care nothing for you.  Partick Thistle yesterday released a statement on their site, “We believe Scottish football needs to be restructured, financial distribution needs to be fairer for all clubs”.

“Financial distribution needs to be fairer”!  Patrick Thistle get to keep all their ticket sales, commercial and other income.  By “fairer” they mean they want some of your money.  If you agree with them, write them a cheque, but if you disagree, you better figure out what to do next.

Thoughts that some great victory has been achieved are premature.   Prepare for the next instalment.

Our domestic competition is, at best, uninspiring.  This disgusting land-grab for your cash will destroy our ability to compete in Europe, and it’s not just the senior team who will suffer.  The Celtic youth system costs millions to operate each year, don’t fantasise that it will survive intact.

Celtic currently employ 27 Scotland youth internationals.  They are almost single-handedly carrying the future of our national team.  This attempt to bleed your club dry will devastate all areas, with subsequent consequences for the Scotland team.

It’s not often I’ve told you the Daily Record have nailed a story but this one is on the money (your money).  I’m at a loss as to what to do next.

We cannot accept this.

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  1. If the GA are catapulted into SFL1/SPL2,it will be to the detriment of clubs like Falkirk and Dundee who would have had realistic expectations of promotion to the SPL in the coming season…



    Wouldn’t be same issue if they go down to SFL3….as entry into SFL2 does not bring great financial benefit…..



    Anyway…..as things drag on in the real world,it leaves lest time to resolve the issue of which club gets to replace the GA(RIP) …Dundee or Dunfermline..



    Best settled by a two-legged play-off..?



    What do you think,Kojo…………………?



    TheFastestFingersInTheWest Palomine….

  2. Paul67



    I’ve been saying this for a few years, we should serve notice to quit Scottish football, I’m hopeful the strategy for doing so is already in place, these peepil are hell bent on rule changes to save rangers and to share monies which CFC have earned.


    To hell with them



  3. I meant to add, do you honestly believe FIFA will allow the SFA to do nothing in respect of rangers and the rule breaches?

  4. Thommo’s article is written in the real world not in Scotland. It describes a business world devoid of sectarianism and ant Irish sentiment.



    Detoxing the brand would have to include losing the sectarian element in the product. Others in here have compared the situation with that in Sourh Africa after apartheid. Reconciliation is needed in Scottish society.



    It will not happen as long as Glasgow has over 200 Orange Walks.

  5. •-:¦:-•** -:¦:- sparkleghirl :¦:-.•**• -:¦:-• on

    Scottish FA leads reconstruction talks


    Saturday, 23 June 2012




    The following statement has been issued on behalf of the Scottish FA, SPL and SFL:



    “All three parties have been involved in productive discussions for some time on the subject of league reconstruction. This culminated in a positive meeting last night, out of which the two league bodies will now engage in a wider consultation with their member clubs.



    “The discussions are based on the key principles for reconstruction outlined in the Henry McLeish Review of Scottish football:



    * One league body in the senior game


    * Promotion/relegation play-off between SPL and SFL First Division


    * Single financial distribution model


    * Pyramid system, with the potential for relegation from and promotion to the fourth tier



    “Further consultation will take place in the near future, with the aim of reaching a positive outcome on a new model to take Scottish football forward.”



    There is nothing in that which I particularly disagree with.



    What I don’t like is it being rushed through without proper thought simply in order to save newco.

  6. well jimtim saw this coming .



    jimtim on 2 April, 2012 at 20:35 said:


    No matter the outcome of the rangers saga. Scottish football will forever be the laughing stock of sport. Scottish football will be as far as im concerned dead . This pitiful country and its bigoted organisations ,have aided and supported a football club who have been proven to have broken the rules of the game in this country and many other countries governed by EUFA . Every loophole has been sought to help this football club to continue to survive , when in any other sport on the planet cheats and rule breakers would be dealt with according to the prescribed penalty for said crimes and wrong doing . Never again will the governing body of scottish football ,be looked at as a fair and honourable organisation . They will do the three monkeys . hear no evil, see no evil , and speak no evil . They will allow them back in to the top league . they will impose menial sanctions on them so as not to hinder them too much . And their phoenix type rise will be helped along by the honest mistake. Never again can we celts feel that we have a chance of an even playing field , what has gone on here is not about scottish football its about ONE clubs survival , their club . We have all witnessed the uneven hand of the governors of scottish football when dealing with our club . We all witnessed our manager being the ONLY one punished at the infamous shame game , we all witnessed farrygate, dougiegate , dallasgate . bougherra,s hands on to a ref ., spit the dogs assualt on our physio . And thats just last season, we can recall events many many years before that, as some of the old yins on here will testify too . Scottish football has been allowed to become a joke .In no other sport would this saga been allowed to go on. But every sanctioned delay breathes new hope into them , allow,s them more time to cover their work . and in the meantime the hacks continue to tell us its all to do about nothing . Its a pity we have no option than to stay in this cesspit ,but its a bigger pity we have to do it under the governance of the sfa


    hail hail



  7. Even if The Rangers are sent to the wilderness for a while, they’ll be back in the top flight in a short 3 or 4 years. This will be presided over by the same individuals we have now, probably with CO still president. We’ll still have the same refs making the same honest mistakes and we’ll look back on this whole thing as a mere blip, an enjoyable one at that.



    This is why fundamental changes in football governance are needed now. We cannot go forward with the same administrators who allowed years of malfeasance by Rangers and themselves to go unchecked. Don’t tell me they didn’t wonder why Boumsong was only being paid 20 quid a week!



    If Celtic don’t like what’s being planned, I’m sure the threat of a claim for millions of pounds of lost revenue might snap some people back to their senses. After all, there doesn’t seem to be any punishment for taking your association to court, so what’s to lose?


    In addition, a few other clubs across Europe might also take an interest in making a similar claim.

  8. Alex Thomo says:



    Face the facts – “Rangers” equals corruption. That is what the brand has come to now. There’s no escaping. Denial of this is death by criminal stupidity.



    A global brand is now toxic. “Rangers” now means a revolting broth of tax-evasion; threatening corporate aggression ; a profoundly arrogant refusal to apologise ever to anyone for anything; a “case to answer” on years of organised cheating ; the brand name liquidated; the British taxpayer cheated; hundreds of small Scottish businesses, charities, colleges, councils out of pocket…I could go on.




  9. The last week has shown how other clubs in the SPL will vote (i.e. how their fans would vote), the SFL would be the same.


    No matter what they want to do to ease the new huns birth it aint going to happen, they’ll be at the bottom cos no fans of any club will turn up otherwise.


    I wouldn’t have thought that a month ago but i’ve not spoken to one other fan (of any club) who wants them anywhere but at the bottom. That’s what will happen.

  10. I’m ok about reforms as long as they take their time about implementing them.



    If they try and railroad this through before this season starts, especially as they have dithered about with everything else, then we are looking at serious corruption of the whole of Scottish football for the benefit of one pathetic new club.

  11. Celtic Soul Brother- Supporting Kano 1000 on

    Arch Celtic hater Adrian Durham of TalkSport’s team of the Euros so far:



    My XI tournament so far: Hart, Debuchy, Hummels, Lescott, Contraeo; Moutinho, Iniesta, Gerrard; Samaras, Zlatan, Ronaldo



    Super Sammi!

  12. My understanding is that there will be 2 feeder leagues below the Spl 2 with the possibility of a Celtic youth team in rhe lower league. In addition , there will be a pyramid system to get ambitious non-league teams into rhe professional game, who knows EKFC perhaps!



    This is all great! When is it all going to happen by , that’s right 25 working days before the season starts , with all the new sponsors lined up to take best economic advantage of the new dawn!



    Yep, pub beckons, I wonder what follow follow up story will be in the Sunday Mail to get everyone excited.




  13. 67Heaven ... I am Neil Lennon..!!..Truth and Justice HAS prevailed on




    “Single financial distribution model” ……. The devil is in the detail of this one.!!

  14. Dear God is it possible the Huns are getting thicker?




    Rangers – No Financial Wrongdoing –






    A lot has been written and said in the media about the alleged financial wrongdoing at Rangers, most of it inaccurate, and it because of these inaccuracies that other club’s supporters and other SPL clubs, as well as the SFA are on the road to punish Rangers, for acts and offences that did not take place.



    The biggest failing at Rangers has been and is the failing to put the truth out there



    It is with absolute disbelief that I see SPL clubs are being asked to vote of a situation that has been wrongly explained to them. This failing is Scotland’s shame.



    Why did Rangers go into administration?


    Despite massive coverage of the big tax case on EBT’s, the sole reason why RFC went into administration was because the short term owner, Craig Whyte, chose to not pay the club’s fiscal duties to hmrc. The petition to put RFC into administration was therefore only as a result of action taken by Whyte during 2011/2012 season.



    So what about the small tax case?


    Every year up and down the country sole traders, partnerships and companies are enquired into by hmrc. If any mistakes are detected then that person / company gets billed along with interest and maybe a penalty. This is just typical policing of the system and is just hmrc doing their job.



    The Small TC is a typical example of this.



    I would be amazed if none of the other SPL clubs, or companies run by the various chairmen have never been in this position.



    Again, I should emphasize, this does not mean wrongdoing or financial impropriety.



    For Rangers, they made a mistake with the beneficial share scheme, they accepted the mistake and agreed to repay what was due (which was a relatively small amount in comparison to turnover). That became payable only during 2011/12.



    But under Whyte, this agreed payment was defaulted and was then rolled up with the withheld PAYE / VAT that led to the administration.



    So in summary, Rangers went into liquidation for failing to pay duties that only became due during the 2011/2012 season. No wrongdoing in earlier years.



    And Rangers have been punished for this, by a 10 point deduction.



    So have Rangers done wrong before 2011/12?


    As it stands today, no, they have not. And importantly the creditors accept that Rangers have not done anything wrong.



    How do we know Rangers have done nothing wrong even if they lose the Big Tax Case?


    Firstly, let’s examine what is in the hmrc statement.



    “….allowing the potential investigation and pursuit of possible claims against those responsible for the company’s financial affairs in recent years..”



    Taken on face value, it is said that efforts will be made to collect the duties from “those responsible”.



    So who is responsible?


    Clearly not Rangers as a company / employer based on this. This leaves (1) the ex-directors and / or (2) the players / employees who benefited.



    So what does this mean?


    It means that the Income Tax (PAYE) 2003, regulation 72(5) can be applied.



    For the employees this means that while normally if a company or employer fails to deduct tax/NIC then it becomes liable for the amount due. But if hmrc are satisfied that the company / employer (1) took reasonable care to comply with these regulations, and (2) that the failure to deduct the excess was due to an error made in good faith then under condition A, the tax bill can be directed onto the individual employee, whether that be Ferguson, McLeish or whoever.



    For directors, Condition B applies, which says that if hmrc are of the opinion that the director as an employee has received relevant payments knowing that the employer willfully failed to deduct the amount of tax then that director will have the tax bill directed onto them. So wallets out Messes Murray, Bain et al



    But what does that mean for Rangers?


    It impacts on the penalty situation if the EBTs are found to be taxable by the 1st tier tribunal.



    Put simply, in order to pursue the directors or employees for the tax, there has to be acceptance that Rangers took reasonable care to comply with the tax regulations and that the tax bill on the EBTs was no more than an error made in good faith.



    So it is accepted that Rangers did no wrong?


    Yes, it is accepted that they as an employer, took reasonable care, and did nothing wrong.



    No tax evasion.


    No tax avoidance.


    No financial wrongdoing.


    No financial doping.


    No lack of sporting integrity.



    But what about “dual contracts”?


    This is a false description of an EBT.


    There are no 2nd contracts of service of employment. This is important.


    What there is, is an agreement (at best / worst) promising a payment from a 3rd party, that party being the trust. If it is ruled that the trust payments are taxable that still does not mean that the letters constitute a contract of service. That’s a totally different argument and one that has not been pursued.



    And importantly, one that cannot be pursued if it is decided to pursue others for the tax. So in summary it is already accepted that the letters are not contracts of employment, of service and as such are not liable for reporting to the sfa / spl.



    If either took a different view, then it is a view at odds with that of the experts, hmrc.



    So why would the SPL legitimately refuse newco Rangers admittance?


    The only legitimate reason to believe that newco Rangers should be refused admittance is if the other SPL clubs reasonably believed that (1) Rangers will lose the BTC and (2) that in losing it, it will be ruled that they actually did something wrong, and didn’t just make a mistake, made in good faith.



    The problem for the SPL clubs, if they want to be honest and show integrity, is that they will not know the outcome of the BTC before the vote, and even then won’t know if that outcome includes a conclusion of wrongdoing or innocent error.



    So what can they do? If I was an SPL chairman, I’d put forward a proposal to allow newco Rangers to join on the basis that at the time of the vote they had not been found guilty of wrongdoing. But with a condition that if the EBT case was ruled to be taxable and if it was held that Rangers did do wrong (in comparison to just making honest mistakes) then they would be automatically relegated at the season end in Div 1. If I was representing Rangers, this is what I’d argue for.

  15. I take it that Celtic will make a statement that has absolutely no mention of Rangers but instead calls for the immediate resignation of Regan who must surely stand accused of utter incompetence, gross negligence and finally, having toddled off on his holidays, dereliction of duty?

  16. Steinreignedsupreme on

    If what Paul is saying is totally accurate – I can’t see Regan surviving.



    This has already gone well beyond the liquidation of Rangers. There are too many people within Scottish football involved in this farce now.



    Other clubs have stated their intentions, presumably because they know their fans will desert them and that is far more vital to their future than any TV deal – and there is simply no way they will allow Regan to make decision like this one and leave it at that.

  17. Celtic Soul Brother- Supporting Kano 1000 on 23 June, 2012 at 18:40 said:



    Arch Celtic hater Adrian Durham of TalkSport’s team of the Euros so far:



    My XI tournament so far: Hart, Debuchy, Hummels, Lescott, Contraeo; Moutinho, Iniesta, Gerrard; Samaras, Zlatan, Ronaldo




    What was Durham’s team? Yours is pretty poor, no offence :O)

  18. there is only one solution – get out of any Scottish-whatever league !


    If there is any “re-construction” of the league, the punters will be further disenfranchised by the ‘backdoor’ approach to saving Sevco. Celtic will suffer as a result. If Swansea and Cardiff can play in the English leagues, then surely we could play in a Belgian or Dutch league. Anything but watch these apologists accommodate those who refuse to apologise.


    Separately, here’s a snippet expressing the viewpoint of the supporters of Defunct FC – take a deep breath, their arrogance knows no bounds –


    “The feeling of Rangers’ supporters desire to punish those who would punish us is entirely justified, given the sanctions and actions against the club seem to far outweigh any alleged wrongdoing, none of which has been categorically proven as yet.”

  19. Bloke109,



    Settle an argument. Is it Glen Coe or Glencoe?





    No, it’s Sevco!




  20. Celtic Soul Brother- Supporting Kano 1000 on

    The Huddle-Yeah that was Durham’s team.



    Much as I love Sammi can’t believe he has picked Sammi ahead of Ozil.

  21. Bloke – that’s a very difficult (and emotive one)



    Because the glen has the coe running through it BUT the village is Glencoe.



    So they are both right sort ova. Heard it argued in the Clachaig Bar many years ago.




  22. Yeah thought so after I reread your post, I can’t believe he picked Hart, Lescott, Gerrard; Samaras, then again I can

  23. Steinreignedsupreme on

    JossyBhoy67 on 23 June, 2012 at 18:38:



    Ha ha ha ha



    Hilarious from start to finish but the funniest bit was that he felt he had to confirm his anger. Brilliant…

  24. jungle jam67 on

    paul67 et al



    having read the dr article over 3 times



    1.total CR@P


    2.total BS


    3.total fiction


    4. tr la la la la la la laaaaaaaaaaaaa


    5.whit fecker thought this idea up



    RCO,regan and Doncaster etc can have 60 hour summits to finance the sfl and newco all they want.


    there is no way the other 11 spl clubs will pay out of their share the way things are going at the minute.


    the 3 stooges are the next in line for liquidation


    if newco are shoe horned back in fans are going to walk and clubs are going to the wall.


    if newco are forced into div 1 .then someother team may miss out on promotion or if the play off system is applied.then 2 up 2 down and the likes of hibs could be back in div 1


    the div 1 and div 2 are already concerend how a new co can apply for spl or div 1 having never won 1 game or 1 point in a proffesional football set up.


    if this so called newco are to be thought of as RangerS with 50000 fans and SDM money and still got liqudated owing over £100 million whilst in the spl what chance will they have of finishing the season in div 3


    also if this was such a big issue DD or PL would be straight onto the media and issue a statment.


    RCO is still at the sfa and is not leaving anytime soon


    every act the stooges are trying has failed and when the last act is complete the new order will pull the cord for the trap door.


    and maybe a stooges or two will be sentbon their way.


    in the meantime i will be sitting back with popcorn watching every stupid act fail as not 1 spl club will pay £1 of their share to support newco.




  25. Celtic Soul Brother- Supporting Kano 1000 on

    setting free the bears on 23 June, 2012 at 18:54 said:





    Not watched enough to pick a team but yours is certainly much better than Durham’s.

  26. With regards to your leader paul . At this time we have a bond with the fans of other clubs in our quest to keep newco out of the SPL and WELL down in the lower leagues . I feel paul that at the moment we must tread warily on this one in fear of breaking that bond . We need allies to keep them out , and ive no doubt that other fans will see the game being played out here, not rushing in may be the better option at this time .




  27. TheOriginalSadiesBhoy on

    It was reported the other day that a meeting will be held this week during which ‘advice’ will be given to SPL clubs. This would appear to be the subject of that ‘advice’. However, a number of SPL clubs have come out and already said that they will vote ‘No’ to newco in the SPL due to pressure from their supporters groups. While this is NO to TRFC in the SPL it is not ‘NO’ to them in SPL2. However, I firmly believe that if there is any move to incorporate TRFC into SPL2, the supporters of the other clubs will give the Chairmen of their clubs further ‘guidance’ that they will not tolerate TRFC in any league other than SFL Div 3.



    I also believe that if/when this meeting takes place to give ‘advice’ to the SPL clubs that Peter Lawell indicates that to incorporate TRFC into a new SPL2 would involve a change in the current rules and proposes that if a vote on such a move goes ahead, Celtic wish to propose a motion that the period of resignation for a club leaving the SPL be reduced from the current 2 years to 1 year and then sit back and see the reaction that throwing that hand grenade into the works produces.



    The Daily Record story is not going to happen.

  28. Paul



    I must say I’m intrigued that you give this Record story such credence: even if, as you suggest, Stewart Regan (of his own volition, or in cahoots with other ‘blazers’ at the SFA) is indeed making a “bid to deliver a broad consensus over the way forward” it would only serve to demonstrate how far out of touch he is from the new landscape which is fast forming on the back of the fiasco which preceded Triggers Broom FC.



    The huns have officially left the building … and football fans of all hue now seem to understand why.



    And why it would likely destroy the game in this country if a way is engineered to kid on that the huns are merely observing a short interlude on the naughty step.



    Personally, I’m becoming more confident each day that there will be no football played at Ibrox anytime soon …



    And the longer that remains the case, the less likely it will be of us ever witnessing a reincarnation of the Foe Malign.




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