Season will be decided on the field, not in the courts

I received a text early evening on 18th August last year: “Gongalves starts”.  Former Hearts player, Jose Gongalves, was one of a handful of players FC Sion signed illegally in the summer 2011 transfer window and he had been named to start against Celtic in the Europa League qualifier, first leg.

As a contest, the tie was over.  There followed two matches with considerable effort and drama from both teams but the eventual outcome was, literally, never in doubt, the courts would have their way.  Sion would be expelled from the competition and Celtic would progress to the group stage.

Today Celtic’s only remaining competitor from the chasing pack for the SPL title is up in court to face the HM Revenue and Customs.  The courts will have their way again but although you may feel the outcome of Rangers tax case is inevitable (I do), the impact on this season’s league championship is less assured.  Should they lose, Rangers have the option to appeal, postponing any negative impact on the company until next season at the earliest.

If Rangers have, or can generate, enough cash to keep the lights on this season the league will be nip and tuck until the end of the season. The tax case will attract most attention but if you are looking for indications of how the season is likely to go, keep an eye open for cash related incidents.

Well done to Rangers’ broadcast partner, STV, for their story this morning on SPL discipline.  They report the Ibrox club have the worst disciplinary record in the league, having accumulated a total of 41 bookings, contrasting starkly with the cool class at Celtic Park who are best behaved in the league with only 20 bookings.

With Beram Kayal out for the season Ki Sung-Yeung is the Celtic player closest to a suspension, a further three yellow cards would put the Korean over the threshold.  Rangers have Lafferty one booking, Edu and Bocanegra two, with Goian, Broadfoot, Bartley and Whittaker all three away from a suspension.  Lee McCulloch has only been booked twice this season but shows enormous potential.

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