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Supreme Court gets to grips with Rangers Tax Case

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I long ago promised to take nothing for granted regarding the Rangers Tax Case, as it confounded my predictions from the off, but with the matter underway today with its final arbiter, The Supreme Court, I’m prepared to go as far as to say: so far, so good.

There is a long way to go – so no one should be out celebrating a draw. The matter will not be settled by the performance of a QC on his feet, rather the finer points of law. Today has been interesting, so far, but we will hopefully be well into our next Champions League group stage games before we hear the outcome.

Alzheimer Scotland were in touch yesterday and asked me to send you this message:

celtic fans thank you (002)

I know they were enormously appreciative that Billy McNeill’s family decided to go public with his situation two weeks ago. The encouragement they have had since has fortified their efforts. Your donation of £3264 blew them away.

Thank you.

GovaniaCourtPROMO

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  1. [179] Applying that understanding to the phrase “From SPL Rangers to be relegated” means: that a body performed an action which moved or demoted Rangers to a lower league.

     

     

    [180] However, as submitted by Mr Sandison that is not what happened to Rangers. It was either unchallenged evidence or a matter of admission, that what happened to Rangers at the material time was this: the Rangers Football Club Plc sold inter alia the one share in the SPL to Sevco Scotland Limited. That sale required the approval of at least 8 of the members of the SPL. That application was refused. It was thus no longer eligible to play in the SPL. It thereafter applied to the SFL and was permitted to join the lowest league of the SFL (the five part agreement). The foregoing process cannot be described as being moved by anyone to a lower division, or being moved down or demoted. The dictionary definitions are not apt to cover what happened to Rangers. I am satisfied that what did not happen was that the SPL moved or demoted Rangers to a lower division. Rangers ended up in a lower division by the entry into a contract which allowed them to join the SFL in the third division.

  2. TURKEYBHOY on 15TH MARCH 2017 12:29 PM

     

    Le Petit Merde telling us that the Huns should look to China for investment.

     

     

    A bit ironic from a guy that has no Chinas left in his sad life.

  3. Has it been adjourned yet – that is why a law degree takes so long – at least 3 attempts to start every lecture with a few weeks in between for Tiffen!

  4. The Village Green Preservation C.S.C. on

    This could very well be my favourite ever CQN moment.

     

     

    ‘There is a long way to go – so no one should be out celebrating a draw’

     

     

    Chapeau, Paul.

  5. Davidopoulos

     

     

    I think you’ll find some interesting ‘facts’ under ‘agreed background’ see points 8,14,20 and especially 21

     

     

    HH

  6. Dens Park holds 11,500.They have given Celtic 4,200 tickets and warned,no more for Sunday.If results go our way on Saturday,can anyone see 7,300 Dundee Huns rolling up to watch us win the League?.

     

    They are 6 points from the play offs.A doing on Saturday by us would leave them struggling if their nearest rivals get a result.Get the bassas down.

     

    Letting their bile rule their finances.

  7. thomthethim for Oscar OK on

    Q C for HMRC keeps looking to his side.

     

     

    Probably looking out for a Waghorn crippler.

  8. thomthethim for Oscar OK on

    Is this the month in which the Continuation Myth unravels completely?

     

     

    Would there be any recourse to action if the media continue to publish in terms of continuity?

     

     

    So many questions, so few holidays.

  9. thomthethim for Oscar OK on

    Right, Supreme Court tea break.

     

     

    See you all here at 2.00 p.m.

     

     

    All rise.

  10. Thomthetim for oscar ok

     

     

    He is looking at a screen that keeps up with his section, paragraph summing up etc its in tandem what he is delivering !

  11. !!Bada Bing!! on 15th March 2017 1:02 pm

     

     

    Every hun player will have everything signed over to their wives……..

     

    ————————————————————–

     

    Or Aunt Agatha…

  12. !!BADA BING!! on 15TH MARCH 2017 1:02 PM

     

    Every hun player will have everything signed over to their wives……..

     

     

     

    As far as I am aware,that is no longer possible.

     

    Might be wrong.

     

    I was at Cheltenham 3 times yesterday,so recent track record,duff.

  13. Just back in from getting a filling. Logged into the SC stream and after 10 mins wished I was still in the dentists chair!

     

     

    Will the hun brief have 5 stars on his breast pocket so that we can follow (follow) who is who?

  14. What is the Stars on

    Never mind the Supreme Court

     

     

    Any news from the Sweedish Ladies Mud Wrestling Championship.

     

     

    Whats that…Kenny Millers wife scores a late equaliser ?

     

    There’ll be dancing in the streets of Larkhall

     

     

    WATP.No one likes us

     

    Have we not suffered enough !!!!

  15. Im going to dig out my old suit thats in aunt Agatha’s house and sell it and bill the tax man , hope her son Mr Custard has not been wearing it for work !

  16. thomthethim for Oscar OK on

    TIMABHOUY on 15TH MARCH 2017 1:04 PM

     

    Thomthetim for oscar ok

     

     

     

    He is looking at a screen that keeps up with his section, paragraph summing up etc its in tandem what he is delivering !

     

     

    ***

     

    Thanks, I actually thought he was clock watching, waiting for the whistle.

  17. thomthethim for Oscar OK on

    Serious question.

     

     

    Will the media now be obliged to refrain from terms like, Relegated and Demoted?

     

     

    If not, can they be pursued through their regulatory body?

  18. Brogan Rogan Trevino and Hogan on

    Afternoon All.

     

     

    OK! Hands Up! I will admit it! I tuned into the Supreme Court and was hooked.

     

     

    The appellant QC presented a reasonably cogent argument this morning and dug deep into the legislation then, the legislation now and the legislation currently at drafting stage.

     

     

    He pointed out that the Inner House relied on cases which were not the Law of Scotland or the UK but were decisions from courts in Australia and New Zealand which were not binding and which were contradictory. The cases and statutes referred to all concentrated on who was entitled to benefit or receive a benefit from a contractual situation and under what circumstances any such benefits were liable to tax.

     

     

    In some jurisdictions, this benefit or that benefit is not taxed — like child care vouchers or luncheon vouchers. In other places they were taxed.

     

     

    In some jurisdictions payments to certain people were not taxed …. blah blah blah ……. Aunt Agatha blah blah blah.

     

     

    Then, I don’t know if anyone noticed, he dropped a potential bombshell re this specific case when it was revealed that at the current time the UK Government is introducing retrospective legislation which states that any loans paid by a sub trust (as in this case) which have not been repaid by 2019 will all be subject to tax!!

     

     

    So, win , lose or draw all the EBT recipients have to repay the loans they received through the subtrust plus interest or the beneficiary ( Aunt Agatha, Mrs Fitba Player, Mrs Fitba Manager or whoever) is going to cop for the tax

     

     

    OR

     

     

    The Subtrust and the trustees will cop for the tax in which case to avoid that happening they will sue for recovery of the money!!

     

     

    Not good news if you were a fitba player getting paid through the EBT. No wonder Alex McLeish works in the middle of nowhere for huge bucks.

     

     

    However, all of that is a side show, the minutiae, deflection and detailed side issue.

     

     

    When the appellant sat down and the man from HMRC got to his feet he quickly swept aside all that gobbledygook by stating the obvious and asking one simple question:

     

     

    “Never mind who got paid, who Received the benefit, or what Aunt Agatha got. WHAT WAS THE BARGAIN BETWEEN EMPLOYER AND EMPLOYEE?” — That is the question.

     

     

    It matters not who was paid but whether what was paid was part of a bargain — a contract of employment — and the moment a payment of any kind is made under a contract of employment it is subject to NIC and Tax in the normal course of things.

     

     

    There is the case in a nutshell.

     

     

    No one was paid an extra £200k a year in luncheon vouchers or child vouchers or for petrol receipts or a season ticket loan.

     

     

    This was wages.

     

     

    End of!

     

     

    I am away oot!

  19. thomthethim for Oscar OK on

    BRTH,

     

     

    When you get back, find a comfy chair and summarise the afternoon’s submissions at close of play.

     

     

    Never mind the Lisbon Jolly….stick to the job in hand!

  20. GlassTwoThirdsFull on

    TURKEYBHOY on 15TH MARCH 2017 12:29 PM

     

    Le Petit Merde telling us that the Huns should look to China for investment.

     

    ———

     

    I suppose in a country with over 1 billion people there might be one guy who wakes up every morning and says “how can I lose all my money in the easiest way possible”.

  21. I want to see padlocks on gates…….

     

    …..and a defunct Engine Room Subsidiary…………….put beyond any further use,

     

    …… apart from wheeling it out and laughing at it.

     

     

    ……And Sircumcision.

  22. for the rest of you too lazy to look it up direct…

     

     

    from Coral’s judgement

     

     

    watch the words carefully

     

     

    The Agreed Background Surrounding the Placing of the Bet (clauses 7 – 24)

     

     

    (agreed by who(m))?

     

     

    [8] The company operating the football team which played in the SPL under the name “Rangers Football Club” in the 2011/2012 season was The Rangers Football Club Plc.

     

     

    (separation of club and company)

     

     

    [14] The administrators of The Rangers Football Club Plc sold substantially the whole of the business and undertaking of that company, including that aspect of the business which consisted of the operation of the football team named “Rangers”, to SEVCO Scotland Limited on 14 June 2012. SEVCO Scotland Limited subsequently changed its name to the Rangers Football Club Limited.

     

     

    (the ethereal club sold on)

     

     

    [20] During the 2011/2012 season of the SPL, the football team commonly called “Rangers Football Club” was owned and operated by The Rangers Football Club Plc, which was a member of the SPL Limited.

     

     

    (now the team is owned and operated)

     

     

    [21] The Rangers Football Club Plc ceased to be the owner and operator of a football team in consequence of the sale to SEVCO Scotland Limited by its administrators on 14 June 2012 of substantially the whole of its business and undertaking, including Rangers Football Club. Article 6 of the Articles of Association of the SPL provides:

     

    ”a share may only be issued, allotted, transferred to or held by a person who is the owner and operator of a club and if a member shall cease to be the owner and operator of a club then such member shall cease to be entitled to hold a share”.

     

     

    The share in the SPL Limited previously owned by The Rangers Football Club Plc was not transferred to SEVCO Scotland Limited, the new owner and operator of The Rangers Football Club Plc. Dundee Football Club was transferred a share in the SPL, and played in the SPL in the 2012/2013 season.

     

     

    (but only the owner and operator died…)

     

     

    discuss

     

     

    HH

  23. AuroraBorealis79 on

    [24] At the time the pursuer placed his bet on 5 September 2012, the 2011/2012 season of the SPL had already started, and a team called “Rangers” was playing in it, and in the 2012/2013 season of the SPL, no team called “Rangers” was playing in that league and that a team with that name was playing in the third division of the football league operated by the SFL Limited.

     

     

    __________

     

     

    Spot the balls up^^^^^^

     

     

    Surely on the 5th Sept 2012 the 2011/2012 season had already ended & the 2012/2013 season had begun

  24. GLASSTWOTHIRDSFULL on 15TH MARCH 2017 1:34 PM

     

    TURKEYBHOY on 15TH MARCH 2017 12:29 PM

     

     

    Le Petit Merde telling us that the Huns should look to China for investment.

     

     

    ———

     

     

    I suppose in a country with over 1 billion people there might be one guy who wakes up every morning and says “how can I lose all my money in the easiest way possible”.

     

     

    I knew one one time ,had a restaurant in Coatbridge Main St.He lost his lot.Thankfully not investing in the Huns,but in a lot of bad,useless nags at Kempton,Ascot etc.

     

    In hindsight,they were probably a better investment.

  25. BRT&H

     

     

    I thought that every supposition the Hun lawyer put up had absolutely nothing to do with the Hun case, made a pure arse of himself on the aunt Agtha reference too, and I also think the tax lawyer is going to rip them a new one after lunch is over.

     

    As he said to the sitting lords, this is a very simple case, and he is right, the Hun lawyer had references from New Zealand and Australia? To me that’s struggling, then again I’m no lawyer, but a watch Law an Order awe the time.:)

  26. TIM MALONE WILL TELL

     

     

    Is Diana Ross there?

     

     

    —————————–

     

     

    I’m still waiting for her

     

     

    Jaiket

     

     

    On another note. Rangers (Not in Relegation) need funds, and Scotland needs a strong Rangers.

     

    Mo Johnston (along with 82 thousand others) said it, and who would dare disagree with his opinion. A man of honour has spoken, listen, Scotland, listen. If everybody chucked in a quid or two Rangers would be back (not promoted) and everything would be great again.. The sun would come out, the soccer would be scintillating and we would go back to the halcyon days when you could leave your doors unlocked. What are you waiting for, dig deep, WE DEMAND IT!

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