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.

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




    If Billy Dodds & Neil McCann admitted they’d lied, would you believe them?



  2. Dingwall asked to comment and stated he couldnae as still trying to come to terms with it.



    Get it up yae!!

  3. No lie can live forever…



    Tony McKelvie ‏@TonyMcKelvie


    @markdaly2 demonstrated that dozens of RFC players were given side letters. SPL/SFA doesn’t have them. That’ll be Prima Facie Mr Doncaster!

  4. I liked the way the show ended with footage of next seasons rangers team playing in the pub league.




  5. saltires en sevilla on

    Good morning Fellow Celts from sunny London Town



    Great show last night and superb work yet again from our host… Outstanding work..,soon we will see both barrels applied to the chest… Fire!



    I love the smell of justice in the morning :)







  6. I am at a loss to understand the full meaning and consequences of last nights programme.


    Shame we don’t have the enlightening eye of the radio phone ins to help us comprehend and give the true meaning of events. Oh for the salient insight of Dalizel and the balance of view point brought to us by Keevins Jabba Chic & King et al.

  7. apologies if this has been covered previously but ive only stopped laughing and missed half the blog, if EBTs are by definition for Company “Employees” how did Souness manage to get 30k when he was no longer an employee?

  8. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    I was blue, just as blue as I could be


    Ev’ry day was a cloudy day for me


    Then good luck came a-knocking at my door


    Skies were gray but they’re not gray anymore



    Blue skies


    Smiling at me


    Nothing but blue skies


    Do I see





    Singing a song


    Nothing but bluebirds


    All day long



    Never saw the sun shining so bright


    Never saw things going so right


    Noticing the days hurrying by


    When you’re in love, my how they fly



    Blue days


    All of them gone


    Nothing but blue skies


    From now on






    I should care if the wind blows east or west


    I should fret if the worst looks like the best


    I should mind if they say it can’t be true


    I should smile, that’s exactly what I do



    Hail Hail

  9. Theres a certain irony in that they stiffed their own royal family for millions, then decided to turn their attention to the one in monaco…lucky escape albert son, lucky escape

  10. bamboo @ 08:25,



    Totally agree, ND has to explain* why over six weeks after the deadline they are awaiting material from D&P.



    They have advanced the notion that this investigation was proceeding slowly but surely, all the while promoting the NewClub unhindered access to the SPL.



    The press release on the SPL web site was embarrassing, no real detail and quoting a Spokesman! Whit a spokesman for the Spl quoted on the SPL website.



    When are these peepil going to stand up and be counted.

  11. From Garngad to Croy I am Neil Lennon. on

    My office is like a Morgue this morning (3/1 rangers fans), I think they finally realise that the game is up ! All Hope is gone !



    Rangers the gift that just keeps on giving !

  12. 67Heaven ... I am Neil Lennon..!!..Truth and Justice will always prevail on

    Now we know why the Celtic Board maintained a dignified silence in thi situation………never interrupt the enemy when they are heading for the precipice…….unbeliveable stuff from the dark side…..



    How they got away with MIH borrowing money to finance RIA is beyond me … Let the party begin ……Paul67, YOU ARE A LEGEND……!!!!

  13. The BBC have released the following statement:



    Jim and Barbara Royle would like to announce that similarly to Prince Albert of Monaco they are not involved in any takeover at RFC(ia) with Mr Craig Whyte



    Jim is quoted as saying.


    CVA My A***

  14. 67Heaven ... I am Neil Lennon..!!..Truth and Justice will always prevail on

    Could someone remind me to take the next day off after the next RIA documentary…… Just loving the posts / revelations, but need to get back to work now…….. LOL

  15. HenryClarson on

    This has all turned out to be a wonderful vindication of Internet bampottery.



    Much as I’m revelling in watching the Minty and the FoD being utterly discredited and disgraced, I must confess that it will take a little bit of the sheer joy away if a number of referees, past and present, aren’t also put to the sword.


    The scale of Rangers’ corruption is now a matter of public record. I can see no reason why the ‘honest mistake’ brethren should avoid fresh, public scrutiny. In the light of the extreme lengths to which Rangers were prepared to go in order to gain an unfair and improper sporting advantage – while the authorities who were responsible for oversight appeared to turn a blind eye – it seems perfectly reasonable to postulate that a comparable degree of impropriety could easily have extended into other areas too. A striking possibility, as it were.

  16. Steviebhoy66 on

    From Garngad to Croy I am Neil Lennon. on 24 May, 2012 at 08:50 said:


    My office is like a Morgue this morning (3/1 rangers fans), I think they finally realise that the game is up ! All Hope is gone !



    Rangers the gift that just keeps on giving !






    The SFA is getting blamed in here……. smiling all day :)

  17. Steviebhoy66 on 24 May, 2012 at 08:57 said:



    I know, hard to understand why they keep trying to blame someone else for their own problems !



    I really think they will never learn !

  18. jungle jam67 on

    There were 111 ebt banks set up.


    24 for MIH staff


    24 for RFC staff



    63 for ra gers players



    Who were the rest?


    Still do not think the spl or sfa will act until the FTT case returns a verdict.


    And even then the sfa and sfa will only issue minor or no punishment .


    The whole event is still set to get newco in the spl and all the evidence will not matter as ra gers will be liquidated.


    Govan RAngerS will be playing in the spl debt free ready to cheat and assisted by the mibs


    RC ogilvie ,stewart regan and Neil Doncaster are not prepared to take action hence the stalling.


    The sfa fined whyte and he told them they could whistle for the money.


    The spl asked duff and duffer for ra gers contract info and after 2 months wail told the sfa we are too busy ,come back later .


    And by then they will be out of dodge and ra gers will be newco.




  19. 67Heaven … I am Neil Lennon..!!..Truth and Justice will always prevail on 24 May, 2012 at 08:51 said:


    ”Now we know why the Celtic Board maintained a dignified silence in thi situation………”




    All we know is that Celtic have said nothing.



    Though the wording of the season book renewals suggests they have considered the possibility of a newco huns in the SPL next season.

  20. Awe_Naw_No_Annoni_Oan_Anaw_Noo on

    I am now half a mummy ! Have a tight bandage going round my mid rift , reek of Ralgex (its 21°C rising to 28°C here today) and need someone to hold my hand when I have to gingerly attempt stairs like an old war veteran…. Thanks to the Prince Albert revelations. It takes me all my will to fend of the thoughts of the Regal one … just to prevent another fit of giggles and I need to do that every few minutes. It is akin to permanently trying to stave off a sneeze while driving.



    Thank you Mark Daly …. If I lose any hours you´ll be getting sent an invoice.



    Hail HAil

  21. Have to say i missed the names of WS,AMcC,MH, hope somehow Murrays 6million can be investigated.



    The SPL and SFA have nowhere to hide but have a nasty feeling that they will try and brass it out.




  22. Che @ 08:43,



    Wee bit disingenuous, I think you will find Mr Souness was still doing work for the Gers:-)

  23. googybhoy ♥ Celtic and Liquidation on May 25th. on 24 May, 2012 at 08:59 said:




    Normally when there’s a big shocking exposure story some tit bits are held back to be released subsequently just to keep the story running and to fend off defamation actions.



    I doubt the BBC have as yet released everything they have.

  24. Monaghan1900 on

    Mullet and Co on 24 May, 2012 at 08:14 said:


    2. It was a withdrawal as a result of an EBT when he was employed by Rangers in the late eighties/ early nineties. Where EBTs operated at this time? If so were they declared in player contracts?




    By a strange coincidence, EBTs began to be used in the middle to late 1980s – around the time that DM came on the scene.

  25. The Prince Albert Of Monaco on

    Good Mornang fellows



    Eet has cum to my ittention that I hav been the subject of some ridicule during a documentary about Craig Whyte and Raangers, I would luke to put the records straight, that eef I ever see Craig Whyte agin I will shake him warmly by the hand as he has destroyed them Raangers the bain of Scotland football.

  26. optimistic little soldier on

    Did Souness make an EBT withdrawal, or accept an EBT gift, when Newcastle bought Boumsong for £8m, 18 games after he joined Rangers for free?



    The BBC didn’t mention it, but I wonder…

  27. ABERDEEN fans have threatened a mass boycott of Pittodrie season tickets if chairman Stewart Milne votes to allow a newco Rangers into the SPL.



    The millionaire builder was forced to appeal for calm yesterday after fans’ group Dons Supporters Together threatened to hit the club hard in the pocket.



    With the Dons £12.5million in debt, a boycott could be crippling.



    Milne has already called for a 10-team SPL, guaranteeing four games each against the Old Firm. But the furious DST – the most influential fans’ group – insist Rangers must be demoted to the Third Division for justice to be done.



    In a statement they said: “We view with increasing concern the possibility clubs will vote to allow direct entry to the SPL by a newco with minimal penalties.



    “The overwhelming opinion of supporters in Scotland is that any newco should enter senior football by applying to the SFL for admission to the Third Division and working their way up again in an honest way.



    “Rangers, like all other clubs, must be seen to comply with the rules and honour their debts otherwise why should fans even bother to turn up again knowing the league is permanently rigged in their favour.



    “The mantra being repeated is that it is in member clubs’ interests that a Rangers’ newco is immediately admitted to the SPL on the grounds that Rangers, along with Celtic, bring in £700,000 per year to other clubs.



    “The message purported is that integrity and fair play is trumped by the financial imperative to survive since Scottish football will supposedly cease to be viable if Rangers are not in the top league.



    “How can this be squared with Rangers and Celtic’s insistence that their departure to England/Atlantic League would not be detrimental to Scottish football?



    “These assertions must be challenged by SPL chairmen. They will only finally count the cost when season-ticket sales fail to materialise by which time it will be too late to persuade fans that the SPL is not permanently rigged in favour of the ‘too big to fail clubs’.



    “These chairmen should be careful about what they wish for if they vote for finance over integrity.”



    SPL chairmen will vote next week but St Johnstone chief Steve Brown has already told Record Sport he will not back the admission of a Rangers newco without sanctions.



    And in a recent poll of 16,500 Scottish fans, 95 per cent said no to Rangers playing in the SPL if they are liquidated.



    A statement by Milne on Aberdeen’s website said: “Events continue to move on a daily basis and therefore and we feel it has been and remains inappropriate to comment publicly on what might arise.



    “We will do what we believe is in the best interests of Aberdeen and Scottish football and will communicate this to our supporters at the appropriate time.”



    But DST chairman Jeremy Wood said: “The strong view among Aberdeen supporters is that sporting integrity must be paramount and Rangers shouldn’t be allowed to stay in the SPL under a newco.”



    The boycott threat could not have happened at a worse time for Milne.



    A start on a £38m, 21,000-seater stadium is two months behind schedule because the club don’t own all of the land at Loirston.



    If the stalemate persists, the move planned for 2013 will be delayed further.

  28. leftclicktic on

    INTERNET BAMPOTS IS IT.The judges comments on awarding RTC with the Orwell prize.


    The judging panel said: “The 2012 Blog Prize showed that not only could blogs comment on current events, they could drive stories forward. Rangers Tax-Case takes what might be a dry topic – the tax affairs of a sports team – and shows how a striving for transitory success has severely distorted sporting, legal and ethical boundaries.



    “Displaying focused contempt for those who evade difficult truths, and beating almost every Scottish football journalist to the real story – Rangers Tax-Case shows how expertise and incisive writing can expose the hypocrisies the powerful use to protect themselves from the consequences of their actions. It is a worthy winner which not only proves that independent blogging is as healthy


    as it ever was, but also offers a mirror in which our times are reflected.”



    Well done to the new media AGAIN.










  29. South of Tunis



    Polish press told and agent confirmed that Legia Warsaw young players: Michal Zyro and Rafal Wolski are in talks with Lazio, Juventus and Napoli. On the other hand, Borussia Dortmund made bid for Wolski, Hanover and Werder for Zyro. I hope they stay for another season with Legia.

  30. Posted this last night…


    dirtymac on 23 May, 2012 at 23:55 said:


    Beeb have stated 111 EBTs were used.



    Beeb have listed 72 EBTs in their beneficiary ‘expose’.



    Notable by their absence from the list:






    Sair Laig European Cup Lugs (the closest they ever got)


    Nikica Jelavic (“I put an end to the EBTs when I bought the club” – CW two months ago)


    Sair laig who assualted Milsom and escaped a red (he was punished enough)





    Any more that might, just might, be in that missing 39?





    To add, as others have stated, Rankers paid out EBTs to 63 players and 24 staff. The Beeb have listed 19 non-playing staff and 53 playing staff, meaning 5 and 10 respectively are not listed.



    My question again, would be: Are the above within the 5 non-playing and 10 playing staff who received EBTs but are not listed?

  31. Steinreignedsupreme on

    I have always liked Joanna Lumley (especially in her Purdey days). It is heartening to know she gave Moonbeams a knock-back.



    Yet another reason to worship the ground she walks on.