So stressed Juninho & film productions get an airing


Interesting angle in today’s Telegraph: “Celtic are the only club in Scotland, apart from Rangers, who are known to have used an EBT contract”. Why are we part of this conversation?  Despite the millions of words written on the subject of EBTs over the last six years, there appears to be a curious misunderstanding about them.

Juninho arrived at Celtic with an EBT from earlier in his career. Celtic funded this Trust around the time the player left the club, informed HMRC about the transaction, and paid the tax due. No side letters (contracts) were issued with regard to this Trust. No information was hidden from HMRC or football authorities.

The conversation went a bit like this:

Celtic: Hi HMRC, Celtic here.  We’ve paid Mr Juninho’s EBT £Xk.  What is our tax position?
HMRC: £Yk tax is due on that payment.
Celtic: Thanks.  Will pay today.

EBTs are in themselves not illegal, nor even immoral. They were introduced to allow employers a framework to give loans to employees.  Many employers, formally or informally, give loans to employees to cover everything from crises to Christmas expenses.  Or migration expenses, which is occasionally the case in football.  That some use EBTs to attempt to put income beyond the reach of taxation is a reflection on those clubs, not others who openly declare EBT payments to HMRC and pay any corresponding tax.

The newspaper goes on to offer a defence against HMRC, almost as though it was dictated from David Murray himself: “it is believed that one argument against the supposition that Rangers secured players by means of EVTs (sic.) is that a range of variable inducements were in operation at that time and not only at Ibrox.

“Other avoidance schemes involved investment in such vehicles as film production companies and forestry development.”

Yes, a range of other inducements were available – legal ones.  Other people legally used other schemes.  It’s clarity of thought like this being a defence of Rangers that which put them into such a mess to begin with.

Delighted to read Rangers Tax Case back with such insight last night.  Catch up with him here if you missed it.


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  1. blantyretim is praying for the Knox family on



    He could have reposted that several times over the years ⚽️⚽️☘☘

  2. Delaneys Dunky on




    I will be supporting the 2 countries of my 2 Grandfathers birth.


    Polska and Ireland.


    Hail Hail

  3. DD



    Seemingly, when MW was a kid, his old man deliberately jammed his head in a door, and repeatedly slammed it.


    He was baldy at 9 years old because of that.


    However…he still wouldn’t shut up:)


    No wonder he is manager of sevco.





  4. TBJ says Wee Oscar Knox is in heaven with the angels on




    All booked up for Christmas and new year in Poland. I arrive in warsaw on 21st December and will be in the city most days until 2nd January. Hopefully meet you for a beer

  5. blantyretim is praying for the Knox family on



    Magic city and I’m sure you will love it



    Be like being back in ole us off with the cold weather



    Get your packers gear looked out

  6. Billybear


    No 100% but as far as I know, Celtic are not taking tickets and so I very much doubt they will allow supporters with the fishal party.




    Re the EBT thing, I posted a list a couple of weeks ago and Walturd was on it, can’t find the feckin thing, it didn’t come from JJ.

  7. TBJ says Wee Oscar Knox is in heaven with the angels on




    I’m looking forward to it and my other half assures me I will not feel the cold ;)



    Dissapointend there are no games in warsaw while I am there – fancied standing top less with the legianeers ( cue the insults )

  8. DD


    Good and keep in mind that Poland and Gdansk is a must in 2016.




    Get contact details off BT, Paul, or anyone who has them. I will definitely meet you in the city. If you need advice on your stay, don’t hesitate to contact me. I hope you don’t mind me asking – you make that trip on your own or is it organized by the group?

  9. embramike says "the Huns are Deid" on

    Celtic Football Club ‏@celticfc






    Nadir Ciftci’s early second-half goal is enough to seal a hard-fought victory in Airdrie.

  10. If Juninho arrived with an EBT from earlier in his career why exactly did Celtic have to fund it? Or did we create a new EBT for him?

  11. Mahe the Madman on



    I agree with the jist of your post . And yes we should all be able to express our thoughts without fear, but bullying? By a group? Sorry can’t agree with that. If several posters take someone to task for their comments, then its just several concerned bloggers not a group. Thats not bullying,,its being pulled up for what you wrote. As for groups,,i dont think there are groups. Sure there are posters who know each and have personally met up before but theres no groups as such. Some bloggers react to rudeness and will challenge the tone of posts or the language used,,but that doesnt make them a group. After all we are all a group,,a group of bloggers. To suggest theres a group means theres a coordinated effort by a number of people,,i refuse to believe that.The poster should ask themselves why he has been blasted, instead of telling everyone who disagrees so take a hike. Or at least ask for a rational reasoning against his views.One of the rules of the blog is no personal insults,,why doesn’t the poster adhere to that rule?


    I like to think of cqn as a bar,,some people are more up your street so you would sit with them as you like their tone and outlook. If you wanna make a bar your local you don’t go in and harass people if you want to be a regular. Sure you could sit by yerself in the corner and throw insults but what benefit does that bring? If you have thrown your views around and they are unpopular then you don’t go in every night and throw your views again. You state your views respectfully and maybe some agree maybe some dont. If you want to enjoy the bar you’re gonna be spending a lot of time in then instead of stirring the pot and have punters turn their back on you and leave you alone in the corner you might just comment on the topic of the day or broader issues. You might even make a friend out of a few of the punters if you don’t go in with an attitude. If the owner/ manager of the bar finds out his punters are drinking elsewhere because they don’t enjoy the bar due to one client who refuses to be civil to the group who are your core patrons then what happens? You’re out! Simple as that. I’m not saying bar him,,I’m hoping for more civility so as to stop any patrons leaving,,if too many leave the bar closes and everyone suffers.


    I’m not saying my view of this situation is right,,its just my view. When good men like jobo are put off the blog there needs to be some hard thinking done.


    Thanks for being civil. Hail Hail

  12. lennon's passion on

    With the transfer window round the corner. Hope Celtic priority is to sign players for positions that we are weak in. Buying players then trying to shoe horn them into other positions isn’t working. Armstrong IMO is suffering from this can see the same happening to Allan.

  13. mike in toronto on




    Birthday was great thanks. Got a new Celtic top, hat and track suit, so I was well chuffed.



    Being 50 is only a number … particularly when you have a beautfiul, charming (and younger) lady to look after you! I’m a very lucky guy!

  14. Re cliques, groups, stirrers, trolls, etc, I just see some names and from experience I scroll past their ‘rants’.

  15. Ron,



    Did juniho not leave early?



    I was always lead to believe he was simply being paid what was due to him of the remainder of his contract.

  16. TBJ



    Don’t, you’ll get done for impersonating a wumman! :-)






    Na I only did Girvan to Cairnryan. Half a job Harry :-)

  17. Joe Filippis Haircut on

    MAHE THE MADAM. Fella I understand what you are saying sometimes we bring it on ourselves and some folks are more prickly than others. I am not going to go over today other than to say one poster came on and right away had a go and for me he was spouting childish gibberish.When you have 3 or 4 posters constantly having a go at one poster then laughing amongst each other that is in my book a group. Now I am not saying the single poster was right like everything in life both sides could have had a bit of give and take and then moved on to a different subject .I think CQN is the best blogg on line and dont want to see it being ruined by posters not having a bit of common sense and knowing when to move on.It is my opinion we should not talk about posters when they are not on line unless it is positive but wait and speak to them on line if we want to take issue with them. H.H.

  18. Celticrollercoaster supporting Shay,our bhoy wonder along the way on

    Good Evening fholks and welcome to December! Where has the year gone?



    This week our LMS bhoys were reduced to 3, although at one stage it was squeaky bum time as the Dandies were also losing at H/T and there was the threat of the first ever “LMS greenout” and rollover of the prizefund



    The bhoys going through are:



    TheCelt45 Aberdeen


    stpatricksbhoy Aberdeen


    The Token Tim Aberdeen




    It’s farewell to 2 LMS bhoys who battled hard, but just didnt quite make it through this week



    leftclicktic St Johnstone


    bognorbhoy St Johnstone



    Onto week 10 and LMS6 could be just around the corner







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