The evidence is in, you have been cheated


There is so much material to wade through as a result of the excellent BBC documentary, Rangers – The men who sold the jerseys.  Much of it is of only passing interest to us, although we will examine it in more detail in the days to come, one part, however, concerns Celtic and Celtic fans more any anyone else in Scotland.

BBC have evidence that the following players had side letters contracting payment to Employee Benefit Trusts:

Alex Rae, Arthur Numan, Barry Ferguson, Carlos Cuellar, Christian Nerlinger, Craig More, Dado Prso, Dan Eggen, Egil Ostenstad, Fernando Ricksen, Gavin Rae, Gregory Vignal, Jean-Alain Boumsong, Jerome Bonnissel, Julien Rodriguez, Kris Boyd, Lorenzo Amoruso, Kevin Muscat, Libor Sionko, Marvin Andrews, Michael Ball, Mikel Arteta, Michael Mols, Nacho Novo, Paolo Vanoli, Pedro Mendes, Neil McCann, Olivier Bernard, Peter Lovenkrands, Ronald De Boer, Sasa Papac, Ronald Waterreus, Sotirios Kyrgiakos, Stefan Klos, Steven Davis, Steven Thompson, Thomas Buffel and Zurab Khizanishvilli

The BBC list a large number of other Rangers players and non-playing staff who benefited from EBTs but they have no documentary evidence of side letters.

Scottish FA registration procedures are clear:

Rule 2.2.1

Unless lodged in accordance with Procedures Rule 2.13 a Non-Recreational [professional]Contract Player Registration Form will not be valid unless it is accompanied by the contract entered into between the club concerned and the player stating all the terms and conditions in conformity with the Procedures Rule 4.

“Will not be valid” being the key point.

The SFA’s Articles of Association also say:

Furthermore, all payments, whether made by the club or otherwise, which are to be made to a player solely relating to his playing activities must be fully recorded within the relevant written agreement with the player prior to submission to this Association and/or the recognised football body of which his club is in membership.

Article 98 states:

A club making payment of any kind to a player, either amateur or professional, must obtain from the player a written receipt for the same showing details of the payment, and any club under the jurisdiction of the Association must produce such receipts to the Association when called upon to do so. For a player registered by means of a Full Professional Form, a club must produce on request receipts for the wages paid to him in terms of his agreement lodged with the Association.

Documentary evidence exists that Rangers played 38 players with invalid registrations between 2000 and 2010 (the last year financial information is available for Rangers) .  Results from all games involving these players, which is all games Rangers have played since 2000, are void.

I am sure the BBC will forward all evidence to the SFA and SPL for investigation.

You were cheated out of five league championships.  Fortunately, evidence exists and the history books will be rewritten.

The SFA and SPL must immediately take action.  A statement must be made this morning reflecting the gravity of the situation and reassuring fans that our game’s administrators are able to deal with this matter.

12-in-a-row!  Who would have thought it!

Just a quick comment on Juninho. Juninho had an EBT for a short period while he was at Celtic. He had no side letters or contracts from Celtic and tax was paid on money paid into the EBT. ‘Nothing to see here’.

You can buy a hard copy of the new issue of CQN Magazine via Magcloud here.

The graphic below is just for a flick through, to read the magazine go here to it’s dedicated site.

Click Here for Comments >

About Author


  1. Well done Paul


    And Ghod bless all Internet bampots ( myself included)


    lovely weather for Jelly and ice cream

  2. the boy from the port who took the 30 pieces of silver and now he cant even tell the truth about it,,,,,,,,,12 in a row ……..i hope yous are all hurting…but we will enjoy our jelly and ice cream ,,,,,,just in time for the 45th anniversary of winning the big cup…..

  3. Ghuys


    Just joining the dots…. If David Grier of Duff £ Phelps arranged for an “invoice” to be raised on Ticketus then it is not much of a stretch to conclude that this “invoice” is the self same “invoice” which the Shames Accountant referred to as being subjected to MS Clipart and had failed to be processed through the books thus avoiding VAT.



    Seems to me as a reasonable man, acting reasonably that on the balance of probabilities that Duff £ Phelps have a case to answer for master minding and committing a VAT fraud.



    Anyone know if you do a stretch for this kind of out of hours activity?




  4. What about Juninho? I know we paid the tax eventually but did we send the details of the EBT to the SFA/SPL? Won’t we have a season with plenty of 3-0 defeats in it or will they find a way to say that as we weren’t punished for that wecan’t punish rangers now?

  5. !!Bada Bing!! on

    Billy Dodds has repeatedly said he never had an EBT live on BBC Scotland.He is a liar.I’m pretty sure lying while on duty with the BBC is automatic dismissal.

  6. weeminger on 24 May, 2012 at 00:10 said:



    they are indulging in their 2nd favourite pasttime after bigotry, whataboutery. Jininho had an EBT don’t you know!!

  7. Fortunes Favour Mibbes on




    Ahh. I see where you’ve been going with all this now :))))))))

  8. jeez_I_thought_blinker_was_pants on

    Would this be a good or bad time to admit that I know sammy? His pals on r***ers media aren’t very happy with him!



    Was it just me or was anyone else expecting to see findlay appear attached to the porno kings pipe?

  9. James Forrest is Neil Lennon! We are ALL Neil Lennon! on




    Took the words out of my mouth mate. I expect a statement from Celtic in due course regarding that. The allegation is out there; we either answer it, and take our rap on the knuckles, or we have no right to ask Rangers to do the same.



    The thing is, Rangers won the league that year, not us. Taking into consideration deductions of points, it was probably – I’d need to check – but probably Hibs who won the league that year, providing Juninho’s 14 games didn’t include at least 4 defeats.

  10. AweNaw……



    If your about, we had a few posts back in Feb about Chris Kamara and the liar neil mccann.


    Regarding their disagreement on/off camera on Goals on Sunday.


    You mentioned that the liar mccann ripped Kamara a new one off air.


    Do you think your source will let Kammy know that the liar mccann lied to him that day, as I don’t think Kammy will take to kindly to a little runt like mccann telling him porkies then coming across all high and mighty off air.



    I can’t seem to find Van Brockhurst’s name anywhere, I would have thought he’d have been on an EBT, unless Henke warned his good pal away from it ;)

  11. SunnyBhoy on 24 May, 2012 at 00:13 said:




    Fear not…..their ocean of sewage is so vast,Greenpeace couldnae get it cleaned up.


    We are clean,otherwise the masonic tendency press would’ve been screamin’ blue murder and whataboutering in special pull-out sections until we were run outta town on a rail.


    HH !

  12. Ha, I see that the interlopers are on now, what about the Brasilian.



    Yous sad feckers can’t help yoursels.



    Celtic sorted everything with Hector and the SFA.


    Now feck off back to your sewer.

  13. Muppets on Jauninho.



    Celtic didnt set up his EBT.


    His agents brought it from a previous contract.



    Celtic looked at it, and decided, from a Celtic PLC point of view, we wont continue.



    Any Tax paid up in full .

  14. James Forrest is Neil Lennon! We are ALL Neil Lennon! on 24 May, 2012 at 00:17



    Apparently the table would be …



    Aberdeen 64 points


    Hibs 63 points


    Celtic 54 points


    Hearts 53 points


    and the bottom


    Rangers 0 points.

  15. 5th generation on

    Well done Paul excellent work.



    Time for that spl investigation to be concluded and punishments handed out.

  16. Greenwells Glory on

    Greenwells Glory on 24 May, 2012 at 00:14 said:


    Hi Ghuys, Salve salve;- Not posted in a while but dropped in now and again to keep up to speed with things down Govan way. Questions :-


    1) Given the amount of information already in the public domain are BBC being cynical with their timing ie could this not have been broadcast during the playing season ?


    2) Did the programme produce irrefutable evidence of dual contracts?



    3) Given the serious allegations against Duff and Duffer should the SFA and the SPL not take precipitous action?


    4) Should the SFA president’s position now be deemed no longer tenable ?


    5) Can any normal well balanced football fan of any club now have any belief in the integrity or crediblity of the SFA or SPL CEO’s?


    6) Will it make any difference with regards to them being parachuted back into the good old SPL?




    Ceterum censeo Rangerinem esse delendam



    share on F’book or Twitter

  17. CultsBhoy loves being 1st forever & ever on 24 May, 2012 at 00:05 said:


    Daly could have a daily slot!




    Daly Record? Naw didn’t think so either.



    Papac – like Campbell-END Ogilvie – was touted in the press as an honest pro..


    ……well they got the pro bit right!

  18. Truth is a concept rarely encountered.Truth is sidestepped.It is ignored.History has taught us that centuries pass before Truth becomes visible.However,because of the internet,CQN,TRC,Phil and Paul McConville and the rest,it cannot be ignored.The BBC did not tell us anything we did not know.What it did do was give the ordinary punter the facts of the case in a constructive manner.P67 just laid it out as it was unfolded.Thank Tully we have seen this day.

  19. Paul67 Can I ask a serious question?



    Is this confirmation that I’m not paranoid?




    Tictalker talking tic

  20. angelgabriel on

    Paul 67



    You,ve had a productive day which invariably means I have not.


    Power to your keyboard.Great work.



    Not interested in us gaining titles lost back.


    VOID in the record books for every tainted cup or title will be suffice for me.HH

  21. Whoosh>yo! Paul67,trying to keep up to speed while on nightshift in bedlam,going to be fun next few weeks.


    Great to see the “tanks on the marble staircase” wheelled out again.


    This time for good.


    Search and destroy.





  22. James Forrest is Neil Lennon! We are ALL Neil Lennon! on




    I just read that on Paul McConville’s excellent blog on the subject.



    I would endorse everything he says. Go for full disclosure and see what’s what.

  23. TerryONeill Neil ah love yae on

    The human torpedo on twitter suggest that Juninho’s ebt may have been a payoff.



    His ebt was set up April 2005 he left April 5th 2005.

  24. Jeg er Neil Lennon-Greeninbingley on

    Quickdraw on 24 May, 2012 at 00:15 said:



    We are clean regarding Juninho. I was told that there was an EBT but Dermot Desmond declared it, paid tax on it and ensured we never went down that route again.

  25. Remember the handbags argument between Chic Young and Jabba Traynor about Alistair Johnston’s noddy head?



    Utterly pathetic how individual journalists (sic) tried to suppress so many threads of this story.



    I guess the “It was Craigy Whyte alone on the grassy knoll” defence is somewhat smitherened now.



    If they get away with Division 3 and stripped of their trophies they will be doing well.



    Like I posted many times in recent weeks, the CVA/Liquidation stuff was merely the dress rehearsal.




  26. leftclicktic on





    Congratulations on the Orwell Prize, RTC, and multiple chapeaux to all your excellent contributors.



    For anyone without access to the “BBC Dataroom”, here’s a list of the EBT recipients. Some of the dates may be a bit out, but the amounts are accurate (I hope). The end column is “evidence of ‘side letters’?”. Maybe someone could crosscheck with team-sheets to see how many games should (will??) be declared 3-0 to the opposition because an improperly registered player took to the field.



    Alan Hutton 2002 -? 94 Appearances £364,000 No


    Alex McLeish 2001-06. £1.7m Yes


    Alex Rae 2004-06 34 Appearances £569,000 Yes


    Andre Kanchelskis 1998 -2002 £145,000 No


    Andrew Dickson 2003-present £33,000 No


    Arthur Numan 1998-? 118 appearances. £510,000 Yes


    Barry Ferguson 1996-2003 and 2005-2009. £2.5m Yes


    Bert Konterman 2000-? 79 appearances £300,000 No


    Bert Van Lingen 1998 to 2002. £65,000 No


    Billy Dodds 4 years £190,000 No


    Bob Malcolm 1997-2006 88 appearances. £125,000 No


    Campbell Ogilvie 1978 -2005 £95,000 No


    Carlos Cuellar 2007-2008 £448,255 Yes


    Chris Burke 2002-2009 96 appearances £55,000 No


    Christian Nerlinger 2001-2004 ` £1.8m Yes


    Claudio Caniggia 2001. 50 appearances £1m No


    Craig Moore 1994-1998/1999-2005. £1.1m Yes


    Dado Prso 2004-2007 108 appearances . £1.9m Yes


    Dan Eggen 2003 £68,000 Yes


    Sir David Murray 1988-2011 £6.3m No


    Dick Advocaat 1998-2002. £1.5m No


    Douglas Odam 1988-2003 £119,000 No


    Egil Ostenstad 2003. 11 appearances £370,000 Yes


    Fernando Ricksen 2000-2006 182 appearances. £684,225 Yes


    Federico Nieto 2005 3 appearances £24,500 No


    Gavin Rae 2004-2007. £376,000 Yes


    George Adams 2003-2005. Director (Now at Ross County) £30,000 No


    Ian Murray 2006- 2007 43 appearances. £95,000 No


    Jan Wouters 2006-2007 coach £285,000 Yes


    Jean-Alain Boumsong 2004 18 appearances £630,000 Yes


    Jerome Bonnissel 2003 3 appearances £48,000 Yes


    Jesper Christiansen 2000-2004. 3 appearances £320,000 No


    Joel Le Hir 2006-2007 physio £28,275 Yes


    John Greig 1961-2011 £40,000 No


    John McClelland 2000-2011 £225,000 No


    Julien Rodriguez 2005-2007 34 appearances. £638,000 Yes


    Kevin Muscat 2002-2003 22 appearances. £1m Yes


    Kris Boyd 2006-2010 £215,000 Yes


    Libor Sionko 2006-2007 18 appearances. £178,000 Yes


    Lorenzo Amoruso 1997-2003 £639,000 Yes


    Martin Bain 2005-2011 Chief executive £249,000 No


    Marvin Andrews 2004- 43 appearances £316,025 Yes


    Maurice Ross 2000-2005 78 apearances £120,000 No


    Michael Ball 2001-2005 55 appearances. £1.4m Yes


    Michael Mols 1999-2004 £260,000 Yes


    Mikel Arteta 2002- 50 appearances £674,603 Yes


    Nacho Novo 2004-2010 178 appearances £1.2m Yes


    Neil McCann 1998- 100+ appearances. £500,000 Yes


    Nuno Capucho 2003- 22 appearances £970,000 No


    Olivier Bernard 2005- 9 appearances £224,000 Yes


    Paolo Vanoli 2003 28 appearances £592,000 Yes


    Paul Le Guen 2006-2007 Manager £201,250 Yes


    Pedro Mendes 2008-2010 39 appearances £1m Yes


    Peter Lovenkrands 2000- 129 appearances £902,000 Yes


    Robert Reilly Commercial Director £105,000 No


    Ronald De Boer 2000-2004 £1.2m Yes


    Ronald Waterreus 2004- 49 appearances £510,000 Yes


    Sasa Papac 2006-2012 161 appearances £319,000 Yes


    Sotirios Kyrgiakos 2005-2006. 54 appearances £532,200 Yes


    Stefan Klos 1999-2007 200+ appearances £2m Yes


    Stephane Wiertelak 2006-2007 fitness/physio/coach £28,275 Yes


    Steven Davis 140+ appearances £600,000 Yes


    Steven Smith £7,500 No


    Steven Thompson 2003-2006 £485,000 Yes


    Tero Penttila 1999-2002 £140,000 No


    Thomas Buffel 2005-2008 £1.2m Yes


    Tore Andre Flo 2000-2002 £1.3m No


    Yves Colleau 2006-2007 assistant to Paul Le Guen £106,200 Yes


    Zurab Khizanishvili 2003-2005. £405,000 Yes

  27. lochgoilhead bhoy on

    !!Bada Bing!! on 24 May, 2012 at 00:15 said:



    I guess he is freelance. He’ll not be sacked but I’d be very suprised if he is on the rota next season.



    He’ll probably turn up on Real or Clyde.