Smith, the SFA, Everton and EBTs


Walter Smith was not named by BBC’s Mark Daly as a recipient of an Employee Benefit Trust in the recent documentary, however, before this matter is put to bed I expect more names to emerge.  As soon as Smith makes himself available to a proper journalist he will be asked:

Did he receive EBT loan payments from Rangers?

If so:

Did he repay those loans or hold his cash while the club ran out of money and died?

Was he in receipt of a letter from Rangers confirming he was not required to repay?

Did his then employers, the Scottish FA, know he was perhaps receiving money from a member club while employed by them?

Are SFA employees contractually inhibited from taking payments from a member club or required to inform the SFA board of any payments received by a member club?

Did his earlier employers, Everton FC, know if he was receiving money from another club while employed by them?

Was Smith contractually inhibited from taking payments from another club or required to inform Everton of any payments received from another club?

As manager of Rangers, was he involved in negotiations with players who had EBTs or was he another one who concentrated on administrative and legislative duties?

Was he one of the men SFA president, Campbell Ogilvie, suggested failed to reveal side contracts to the Rangers board?

Rangers’ liquidators, BDO, will forensically pour over most of these questions, so Smith’s answers will be verifiable.

No one who played an active part in Rangers EBT scandal will come out of this clean.  The ramifications multiply if Rangers were discretely paying any senior employee of another club.

I simply cannot imagine the justification for a member club discretely paying a senior employee of the SFA.  Frankly, it would be beyond every Celtic fan’s most paranoid fantasies.  I am sure Mr Smith will quickly and easily be able to reassure everyone.

An interesting twist in Smith’s bid for the assets of Rangers is that if he is to inherit Green’s application for a SFA licence and take a controlling interest in the club, Green is obliged to do due diligence on Smith to determine if he is a Fit and Proper person.  Perhaps Mr Green can use the above as his due diligence questionnaire.

One final thought.  In the unlikely event that it is established that one senior SFA employee was receiving discrete payments from Rangers, we need an immediate and independent inquiry to establish how many others received such payments and what they were for.

As a matter of some urgency I would recommend Stewart Regan brings himself up to speed on this one. I am sure his president is banging the table as you read this insisting the chief executive gets to the bottom of this. It’s not as though he is heavily conflicted and the SFA is in dire need of an independent president to steady the ship.

My friends in Celtic, this just got interesting.

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    Nothing controversial from me today.



    Let Andrew know he can go to the pub.



    Off there myself shortly……

  2. This is only the start, whilst the graverobbers argue amongst themselves, the small matter of criminality, cheating and corporate malpractice is waiting just round the bend, “The Rangers” are still awaiting punishment for all of the above, They wont be in the SPL, and probably not the SFL next season. Our children will be on their pensions before this lot become credible

  3. Paul67,



    I would not hold your breath waiting on a jurno asking any questions Re EBT’s or do you know different??



    IMO, it’ll be a case of, sweep sweep, nothing to see here.





    By the way,very good use of the word discretely.



    Accurate,obviously,but reminding everyone that it was also done discreetly,or underhand.



    Under-the-radar,as I believe the term is nowadays.



    Off oot fer beer noo,trala!

  5. The Pantaloon Duck on

    Good stuff as always, Paul, but please permit me a little pedantry…



    “pore over”… “discreetly…” and “discreet…”



    I’m sure there is a saying that pedantry is the last refuge of something or other…

  6. Next up, The Swinging Blue Jeans and



    YOU’RE NO GOOD!!!!



    Is Ally Bally a Tim????

  7. Let the bun fight begin. Over in Fallow Fallow, its don’t buy season tickets, Wally’s men will rent Hampden and play there. Green will go bust and will sell to Myth.



    If only I had the heart to tell them.

  8. Big Swee walks on with Neil Lennon on

    Paul man…… I need to get some work done today and you dangle that out there meaning I will be popping on and off the site all day :o)



    I found it strange he wasn’t flagged but I know on RTC it was stated that one was set up for a certain person now stepping up to acquire “The” but that he never made use of the facility…….



    Would be hilarious if your supposedlies (is that even a word?) were true……….



    Hail Hail from a Carlsberg Thursday into a Hangover Friday

  9. Dontbrattbakkinanger on

    Pantaloon pedantry is the last refuge of the baggy trousered misanthropist.

  10. Paul67


    ‘As soon as Smith makes himself available to a proper journalist’



    In Scotland! You know it will never happen.




  11. Alasdair MacLean on

    Paul 67,



    Rushing here to get out of the house so won’t see your reply….but I would be interested in your thoughts on Everton manager Walter Smith’s involvement in the break up of the Hearts team who won the Scottish Cup in 1998.

  12. Smith will not be asked these questions. I don’t recall him being asked a single awkward question by a Scottish sports hack since the time he threatened Chic in the tunnel at Ibrox.



    Smith’s group will take over Rangers, as soon as they come up with a bid that gives Green & Co a sufficient return. Fan pressure and season ticket sales will ensure that this is the case.



    I would expect the BDO investigation to concentrate on Murray, Whyte and possibly other directors rather than the recipients of EBTs. The question is – do the SFA have the appetite to investigate payments from Rangers to individuals at other clubs or within their own organisation? I sincerely doubt it.

  13. Damn! Forgot to buy the lantern yesterday. I will need to go out into this pouring rain now… :(

  14. Walter, Walter, Walter, you just wouldn’t let it lie….



    I love those films where the highly intelligent serial killer has everyone on the runaround but his EGO leads him into to that one step to far, a return to the crime scene for one last look, one more trophy and this leads to his downfall.



    Has anyone seen Stewart Regan???



    The Fall of The House Of Myths…

  15. Dontbrattbakkinanger:


    Modern baggy trousered misanthropists is rubbish.




  16. optimistic little soldier on

    If Smith gets his way, and takes charge of the the newco, then he’ll be the new David Murray.


    He’ll have the press fawning at his feet as he feeds them pro-Newco tidbits, and then in 20yrs time, some internet bampot will resurface with this article and the whole charade will begin again. Cue Rangers III.



    Yaaawn. Someone just get rid of them.

  17. LANTERNS –



    new stock in Paisley Semichem in the Piazza centre.



    wee wummin told me they sold out yesterday “dont know whits happening, mibbies its the jubilee”






    £4.99 “

  18. Paul, any idea if he’s likely to be asked these questions? If we’re relying on the MSM, well…….

  19. The Pantaloon Duck on

    Dontbrattbakkinanger on 15 June, 2012 at 09:22 said:



    I’ll take that as a compliment. I see no benefit in taking it any other way :-)

  20. LANTERNS –



    anyone lighting up the skies on the ayrshire coast ?



    particularly Troon ?

  21. The Honest Mistake loves being first on



    There must be some mistake. Walter Smith was working selflessly without a contract to save the rangers (recently deceased). This is public knowledge brought to us by our friends in the rangers propaganda department that is known as the MSM.


    Its almost as if you want us to draw the conclusion that he didn’t have a first contract but he had an undeclared second contract?


    No Legned as dignified as Walter would be involved in something as dastardly as that.

  22. sixtaeseven: No NewClub in SPL and it's Non-Negotiable! on

    Paul, Stunning article!!!



    What do you think will be the likely outcome from next Monday’s SPL Board meeting which has dual contract allegations on the agenda?

  23. Dontbrattbakkinanger on

    Why are the Knights of the Navy Cardigan moving now?


    Cue all kinds of internecine bampottery as they fight over control of the soul of the Soulless.

  24. alex thomson ‏@alextomo


    So Saint Smith Saves Rangers? If so Smith will willingly break with the past and disclose – today – any EBT history. If not, he’s tainted.




    There might be one or two journalists with a question for the Cardigan…

  25. The daily ranger back with it’s usual propaganda headlines today



    Walter v Green


    Ally & Walter go to war with Green



    Note : the cardigan has no surname ( has he ever )


    green has no christian name ( he had yesterday )


    Shameful crap



    Go get them Paul67

  26. Hi Paul,



    Keeping up then excelling with the good work – well done and congratulations on your role as being the first and most vital contributor in exposing something rotten in the state of Scottish Football.



    One thing though, on BDO, isn’t their timeline and areas of investigation limited?

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