Companies House published the long overdue Annual Return for The Rangers Football Club Ltd (previously Sevco Scotland Ltd) today. Although only received by Companies House yesterday (12 Sep 13) it was dated 29th May 2013, however, the submission was incomplete.
A company is required to detail all their shareholders since their previous Annual Return (or as in this instance, since formation). Companies House say the Annual Return must detail “the name of every shareholder (or joint-shareholders) who has ceased to be a shareholder since the made-up date of the previous annual return (or in the case of a first return, since the incorporation of the company)”.
The only shareholder detailed on this Annual Return is Rangers International Football Club PLC (RIFC PLC). RIFC PLC was not formed until 16 November 2012, nearly four months after Sevco Scotland Ltd was formed, so could not have been a founding shareholder.
And there’s more…….
The Rangers Football Club Ltd issued a Statement of Capital to Companies House, dated 31 October 2012, showing the same number of shares in issue as this Annual Return (33,415,200), some two weeks before Rangers International was formed. The Statement of Capital was submitted by Caroline Nicholls of Field Fisher Waterhouse LLP, who should be in a position to assist the directors.
I’d never really given any consideration to who owned Sevco Scotland Ltd prior to the shares being consumed by Rangers International, but this omission is curious. The story will move on now with auditors Deloittes taking centre stage. They have plenty on their plate prior to signing off the PLC’s accounts so may be happy to turn a blind eye to the reporting requirements of a subsidiary company. Companies House already have an active issue over submissions for Sevco 5088 Ltd, it remains to be seen whether this one passes below the radar.
This is all so unnecessary as I am sure the correct information would be perfectly appropriate and in good order.
Can you imagine what we would be doing if our ‘club’ was being run in this manner? This story is being played out while all those who should be asking questions are being distracted by a player betting against his own club!
In the grand scheme of things it doesn’t matter if Ian Black hedges against himself, or what embarrassingly light punishment he receives. The real story is so much bigger, it is being written in large type, visible from the moon landings, but the football authorities appear happy to stand back and let events take their course.
No looks of surprise next time around – from anyone.
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eftclicktic oscar in our thoughts
19:18 on 13 September, 2013
Hrvatski Jim
Just need a whisky to make it the perfect day. Oh…Hold On …..just checked the cupboard and found ….guess what I found.
Stewart Regan or Neil Doncaster:)))
————————–
Actually it is a Ballantyne but thankfully much more tasteful than the Airdrie variety.
Re The Napoleon quote about not interrupting your enemy while he is making a mistake. Historical point – Napoleon had his baws well booted so much for being a tactical genius.
I prefer the old tried and tested strategy of attacking when your emeny is at their weakest.
“Therefore the clever combatant imposes his will on the enemy, but does not allow the enemy’s will to be imposed on him”
“And if we are able thus to attack an inferior force with a superior one, our opponents will be in dire straits”
Sun Tzu
Think i’ll send oul PL a copy of the Art of War.
Teemu Pukki & Kris Commons both 6/5 to score anytime in 90mins tomorrow with Wm Hill and both 5/1 to score 2 or more
Tony Stokes is 10/11 & 4/1
I will stick to my wee usual donation of Efe 12/1 anytime.
thatshowimskintcsc
Googybhoy ..thank you. What a lovely piece that perfectly describes CQN
jackie mac
18:07 on 13 September, 2013
Pointless: pointless answers to celtic managers were willlie, dr jo, lou mac, and another I can’t remember.
Sean fallon was the last one,how could you forget !
edb,
I lied about the rice.
It is awaiting boiling, but, at the time of posting, it was still in the shop.
Hard to get a good message goer these days.
When it comes, it will prob be Uncle Ben’s finest, to accompany a chicken curry.
TET,
99% is good enough for me.
Not being greedy for the missing 1%, but the SFA is the corner stone of the whole facade.
Once Peter puts manners on them, they will dissolve into a pile of pus. They won’t know what hit them.
Don’t give up on TSFM.
It is geared towards all football fans, although it is top heavy with good Celtic people.
The ethos is to keep as much emotion as possible out of the debatesvand discuss and argue the facts.
As you know, there are some forensic minds on there, who keep their eyes on the ball.
I think everyone is aware of the cabal that runs our former home country, but, in quiet acceptance of that knowledge, there is no need to give them any excuse to shout ” paranoid.”
RTC and now TSFM, both acknowledge thevwork done by Paul67 and Phil in bringing the corruption into the light of day.
It is now important that the message is spread to a wider constituency than Celtic minded forums.
I think TSFM does a great job in this respect.
Kite fliers and trolls are quickly recognised and dealt with in a himane and ciuryeious manner.( Too good for them ,I say!) :> )
Eldiegobhoy
Indeed they do. I am spending more quality time with my mum now. :-)
marrakesh express-The sleaze surrounding that club increases daily.Dignity FC indeed.
The entire Black situation is beyond farce, a veritable black comedy. The fact that he got off lightly and his manager” backs him” ( strange choice of words) does not surprise me , just add to the shame in my opinion.
What I found entertaining was the sight of the wee nyaff and his advisor/agent arriving at Hampden. Firstly , what possible advice could he have needed,he was pleading guilty. Secondly, could his advisor not have advised him to wear a jacket in the pouring rain and thirdly advised him to avoid the schoolboy smirks in his best faux-Joey Barton way.
Honestly thought the whole thing was pre-ordained and that it had all been sorted days earlier, typical SFA.
Good Evening.
There was an interesting debate earlier on about Goalkeepers.
Some of the comments included the notion that recent goalkeepers do not command the penalty box, and another suggested that we as a club should be getting young goalkeeping talent and giving these youngsters specific and tailor made goalkeeping coaching to develop their skills and so produce home grown class keepers of the type envisioned.
Well, I wonder if Jim McGuinness can help with this?
I know I am going back a few years but a really commanding goalkeeper was Pat Jennings.
Big Pat played Gaelic football until he was sixteen and with that background he was never afraid to come out and catch a ball amidst a ruck of players.
Yes I know he was a great shot stopper, but on a field where he was the only one allowed to come and claim the ball with his hands in his area, Pat exuded the view that he would come and get the ball because he had an advantage over everyone else in that he could use those big hands to collect the ball or punch.
Amazingly he played hundreds of games for both Spurs and Arsenal and he was definitely among the best in his time.
He was the first player to notch up over 1,000 first team appearances in England and was the first goalkeeper to be voted both player of the year and players player of the year.
Gaelic football as a code is very much on the up, and while I am not suggesting in any way weakening that code, it is within that code that you will find big guys who know how to catch a football in the midst of a crowd.
Masty-Good point,it was part of that clown Salmond’s blueprint (sic) to clamp down on the infested websites.
Didn’t think it was possible to be this dense:
“Potentially, it can go as far as the House of Lords, unless the judge blocks further appeals”
——
“House of Lords – which has 3 Celtic directors , or ex ones at least”
——
“Over 700 in there though.
And it only goes that far if they are trying to make it law (I don’t think that’s what they’re trying to do here).”
——
“He means an unincorporated association is not recognised in law as having any legal personhood. Therefore, an incorporated association can’t make contracts, own property or be sued. All those things must be done in the name of an officeholder of the association. What the judge is suggesting is major football clubs have moved on from that strict interpretation of no legal personhood. He is actually endorsing Lord Nimmo Smith’s opinion IMO”
——
“All he seems to mean is that a modern footbball club is a profit-making business, like a supermarket”
hrvatski jim
‘The deeds’
This IPad is seriously dyslexic.
Ciuryeious. Should be courteous.
I’ll ignore the other mistakes,……it’s the hunger getting to me.
Ah want ma dinner!!!
Leftclicktic
Amazing. – I had a second look in my cupboard and – you were right. A Regan AND a Doncaster were hiding there.
Something about ” asylumn” but they were both too incoherent to be understood. So, as a provider of occupational health assessments,I have certified them as fit to return to their normal duties based on previous performance.
Monaghan1900
Thats the brighter wans :))
Evening champions
Has ian black. … no been punished enough … FFS
BRTH,
Pat Bonner also played Gaelic.
I don’t know if that helps or hinders your point.
Hrvatski Jim
:))))))
Enjoy your Ballantynes & your break
Oglach at 19.27
The only problem with that is that if you strike before your enemy is at his weakest, he may yet be able to strike back…and you’ve given away the strength of what was a hidden position.
HH
Has this been posted
@celticfc: . @MarinosJamie We are actively pursuing planning approval and consent for a safe standing area. #AskSLO
Remember this from Maleysbhoys.
Tax Doesn’t Have To Be Taxing…Until You Die?
Nov 23rd, 2012 @ 11:17 am › Willie Maley
↓ Skip to comments
“Red And Yellow And…Eh, Rangers?”
As we continue our dissection of the findings of the First Tier Tax Tribunal appeals panel (FTT(T)), we look to the proverbial Rangers rainbow. Mr Red, Mr Yellow, Mr Turquoise, Mr Green (no, not Charles), Mr Violet (an ex-Rangers manager), Mr Grey, Mr Black (no, not the midfielder who enjoys kicking people up in the air), Mr Blue, Mrs Crimson, Mr Silver (a Spanish football agent), Mr Gold (a former Rangers player), Mr Purple, Mr Indigo (ex-Rangers board member), Mr Magenta and Mr Scarlet (no, not Captain Scarlet), were all pseudonyms given to witnesses who gave evidence at the appeals tribunal, over a seventeen day period.
At this point, I should state that, whilst many people may wish to speculate with regards to the identity of these individuals, I have no intent or interest in indulging in such discussions. With this in mind, any comments regarding the identities of these people will be deleted from the website. This decision has been made in order to protect both myself and “Maley’s Bhoys”, and I thank you all for adhering to it.
Mr Red oddly contradicted quotes from his past.
So, without wasting any more time, let us turn to Mr Red, a chartered tax advisor for MIH. Mr Red began his evidence by stating that he believed that the Trusts were “not a means of tax avoidance”. However, it was soon put to him that “it was noted in an internal memo prepared by Mr Red dated 8 September 2005 to the Board of MIH that he had described the Trust as a form of “tax avoidance scheme””. Following this, Mr Red became “somewhat defensive in his evidence”.
Mr Red then proceeded to state, with regards to “side letters” that “It was not a financial entitlement, he insisted, nor did it represent, in his view, a payment to a player.”
Interesting, he then went on to say finally, “Crucially the mechanism of the Trust and sub-trusts provided a cheaper way to produce a certain net amount. Mr Red strove to argue that the employee (including the footballers) did not elect between a payroll payment, made net of tax, and a trust “benefit”. At the conclusion of his evidence (see Notes of Evidence for 28/10/10 at p80), he stated that he doubted whether any employee was ever given an option between either benefit as such.”
Now, I could be wrong here (apologies if I am) but was the case of Ronald Wattereus not cited in one of Mark Daly’s documentaries, when he discussed his concerns with his agent regarding a portion of his wages being placed in “an offshore trust”? If I do indeed remember correctly, he was told something similar to, “you can either have X amount in your wages and Y amount in your trust, or you can only have X amount”. If someone could confirm or deny this that would be much appreciated.
Mr Yellow conceded the use of “tax avoidance”.
Next, we move to Mr Yellow, a member of the senior management team at MIH. Mr Yellow “he conceded the description of it as “tax avoidance” and agreed that it offered tax advantages.” He continued by saying, “he had an expectation of a bonus annually, he had no contractual right to it.”
Intriguingly, he went on to state that “He could choose to have this paid directly to him, subject to PAYE and NIC. Alternatively the Group could make a payment into the Trust…”
Mr Turquoise was concerned about the Trusts being “beneficial for tax purposes”.
Next up, Mr Turquoise, a long standing tax partner who was contacted by the Club in 2002 to help a player with his tax affairs.
The tribunal’s report states “Mr Turquoise explained that he had been persuaded to recommend the Trust’s loan facility given that his client intended to invest the monies and so would be able to make repayment as and when required, and further that he had secured an appropriate tax indemnity from Rangers. His other concern was that the loan arrangement might be viewed as beneficial for tax purposes…”
Mr Green soon found his bonuses being delivered differently.
Leaving Mr Turquoise, for Mr Green, someone involved at a senior level with another part of the Murray Group (Premier Property Group, “PPG”). He went on to discuss changes that had been made to his payment scheme in 2004, and the FTT(T) appeal verdict states, “Mr Green had received bonuses subject to PAYE deductions, but in 2004 it was proposed by PPG to pay him a bonus via the Trust. In cross-examination Mr Green insisted that he did not have an option of having payment made directly to himself and subject to PAYE. Rather, he had the “opportunity” of a payment being made into trust.”
Interestingly, it continues “He had withdrawn loans from his sub-trust to build up funds for house-purchase purposes. He believed (perhaps incorrectly) that funds would thus be more readily accessible.”
This former Rangers manager had no expectations that he would need to repay the loan “during his lifetime”.
Next, we have Mr Violet, a former Rangers manager. With regards to his trust fund, he told the tribunal “that he had received from Rangers, in addition to his contract of employment, a separate document in respect of “his” sub-trust. His concern was in securing a satisfactory overall financial “package”. He understood in general terms that he could access monies in the sub-trust by way of loan and that ordinarily the Trustee would be agreeable to this. He had used the loan facility and had not expected to have to make repayment during his lifetime.”
However, I feel I should highlight that “He did in fact make a repayment of £82,000 on one occasion.” Also, it is worthy of note that “After Mr Violet had left Rangers “his” sub-trust had continued.”
Mr Grey believed that the loans, due for repayment every ten years, were regarded as a “revolving facility”.
Mr Grey was the next “colour” to give evidence to the tribunal. A sports law lecturer at a Scottish University, he began by stating “the Scottish Football Association requires disclosure of the terms of a footballer’s contract but that does not extend, as he understands, to payments from a remuneration trust.”
He continued by saying “Mr Grey spoke highly of Rangers as a negotiating party. He acknowledged that the use of the remuneration trust enabled the Club to negotiate a more beneficial deal in as much as PAYE and NIC liabilities were mitigated. He considered the loan arrangement advantageous.”
He went on to stress that “he viewed the loan facility afforded by the sub-trust to the player as repayable and enforceable as a debt for Inheritance Tax purposes. While the term would normally be for 10 years, he believed that it could be continued, and in effect become a “revolving” facility.”
Finally, he stated, with regards to negotiating with Rangers that “he had never experienced having to advise his clients on an option between a trust benefit and an alternative “net of tax” payment. The opportunity to play for Rangers represented an important career development for his clients, and the financial “package” in totality was usually irresistible.”
Mr Black accepted that the use of the trusts allowed Rangers to purchase players who would otherwise have “not been obtainable”.
Next up, Mr Black, who said early in his evidence that he “did not consider the Trust as a means of tax avoidance, but rather as a means of retaining and rewarding loyal employees. So far as Rangers was concerned it enabled the Club to attract players who would not otherwise have been obtainable.”
However, he soon distanced himself from contractual discussions themselves by saying “while he [Mr Black] had been involved in “signing and selling” 350-400 players in 20 years of involvement at Rangers, he had not, and could not, because of all his commitments, devote any real time to detailed contractual negotiations. At the start of each football season he would meet with his manager to decide on which players might be possible recruits. The manager would have an approved budget for this purpose.”
Mrs Crimson was described by the panel as “vague” with regards to her evidence.
The tribunal next turned it’s attention to Mrs Crimson, the current managing trustee of the trusts relating to the Murray Group. Much of her evidence was rather technical in it’s detail, but one important thing the verdict does highlight is that “In cross-examination Mrs Crimson was pressed about Trident’s willingness to extend loans, the first of which would fall due for repayment in 2011. She explained that she and another director scrutinised loan applications after a preliminary review undertaken by two subordinate employees. She spoke to the very limited criteria to be applied in approving a loan application. She maintained that it was reasonable to advance a loan of an amount up to the applicant’s payroll wage.”
However, for more on Mrs Crimson, you’d best see the bottom of the article.
Mr Silver claimed Trust packages offered to potential players were given on a “take it or leave it basis”.
Next, the panel heard from Mr Silver via a video link, a Spanish football agent who was involved with the transfers of several players to Rangers Football Club in the mid 2000′s. I think it would be best now if I simply quoted the entirity of paragraph forty nine, as follows:
“In particular Mr Silver acted on behalf of Mr Inverness in 2004 when he joined Rangers. He explained the remuneration “package” which he had concluded on his client’s behalf. It comprised a salary of £130,000 per annum, a guaranteed bonus of £100,000, and a variety of other benefits. In addition the “package” included possible inclusion in the Remuneration Trust for a “recommended” amount of £118,000. The negotiation was not lengthy: the package was proposed on a “take it or leave it” basis. Mr Inverness was keen to join Rangers and would not have quibbled significantly on the terms. In response to the Tribunal Mr Silver insisted that any benefit from the Remuneration Trust was a distinct matter: it could not be exchanged for another benefit. While the £118,000 benefit was expected, it was not 100% certain.”
The last line is particularly critical, and seems to have been a point of some contention during both the initial tribunal and the following appeal.
Mr Silver goes onto say “While the Club did not control the Trust, it was expected that the Trustees would follow its (reasonable) wishes. A loan, not repayable until death, would ordinarily be available to the player.”
Mr Gold was unsure about the Trusts being offered to him.
Mr Gold, another ex-Rangers player now involved in football coaching, next gave evidence. He “gave evidence of the re-negotiation of his employment contract with the Club. In addition to his original salary being continued, contributions to the Trust would be made totalling £500,000. These again would be held in trust. Mr Gold was content with the offer and did not seek to re-negotiate its terms. He took legal advice, who confirmed that it was a trust effective under English Law, whereby he himself could not dispose of the trust fund.”
“On the re-negotiation of the contract he completed a Letter of Wishes and Loan Request, although in the event he chose not to take advantage of this.”
Mr Purple was never given any other option with regards to his pay structure at Ibrox.
Next came Mr Purple, an ex-footballer currently involved in media. Once again, I’ll quote the full paragraph for the sake of simplicity.
“Then Mr Purple gave evidence. He presently works in the media and was formerly a professional footballer. (He too was a client of the witness, Mr Grey). He was the subject of a bid by Rangers during the course of his career in the period before the Trust was set up. His contract was negotiated by Mr Grey and then subsequently re-negotiated at a time when the Trust was in use. A major change then was that half of the “consideration” would be paid into the Trust but could be accessed by way of loan arrangement. He had been reassured by Mr Grey that the Trust arrangement was effective and legitimate in law. At the conclusion of his evidence Mr Purple confirmed that he had never been given the option of any alternative to the loan arrangement.”
Mr Blue told the tribunal that employees had no “contractual right” to any Trust bonus.
Mr Purple was followed by Mr Blue, a senior member of the management team at another Murray Group subsidiary. Mr Blue stated two points of interest. Firstly, the tribunal noted that “Mr Blue appeared to suggest that the favoured employee would be given an option between a trust contribution and a cash bonus. However, in his evidence (see Notes – 3/11/10 – pages 164-166), he indicated that a specific figure was not mentioned until he had accepted the trust payment.”
Finally, Mr Blue stated “that there was no contractual right to a bonus.”
Mr Indigo contradicted himself somewhat, as you will see.
Next up; Mr Indigo, a board member at Ibrox since 2000. Early in his evidence, “He acknowledged that he was aware of HMRC’s interest from about 2005.”
He also stated that: “He was not aware that “side-letters” as separate documents from the main contract had ordinarily been executed on the same day. He was not surprised, he claimed, that the practice of “side-letters” had not been disclosed to HMRC until about 2008. He had understood that the use made of the Remuneration Trust by Rangers was proper and acceptable.”
Mr Indigo went on by saying: “He resisted strongly the suggestion that the Trust benefits were “disguised” remuneration. He insisted that they were not paid to the player or other employee. This was a “trust” arrangement. The player/employee had to seek a loan, sometimes taking the initiative himself. Not all did so. On occasion, proposed trust contributions were not made. There was only an expectation of these, not a contractual right.”
Despite his previous statement, Mr Indigo goes on to contradict himself somewhat by saying “While the payment record of contributions to Mr Indigo’s trust seemed regular, he claimed in his evidence that there had been a significant repeated delay in payment. Had there been failure to make a payment Mr Indigo indicated that he would not have continued working for the Club.”
So the payments into Trusts were not contractual, but expected to the degree whereby he would have left his post at the Football Club if they had not been made? Once again, this appears to be a point of some discussion.
Mr Magenta claimed “there was no obligation” to inform the footballing governing bodies regarding the use of these Trusts.
Second to last, we encounter Mr Magenta (no, not the character from the X-Men), someone who worked on “football administration matters within Rangers”.
Having learned about the trust’s in 2001/2002, Mr Magenta’s evidence states that “Initially the trust mechanism had been used to make bonus payments, securing (only) a NIC advantage. The related loan facility provided a valuable opportunity for the players and with only one exception (Mr Gold) had been taken up. Mr Magenta had been involved in administering the related paperwork.”
He continued “There was a distinction, he insisted in cross-examination, between contractual payments and payments into trust. He spoke to a series of documents recording these. He insisted that there was no obligation on Rangers to report trust payments to the SFA.”
Interestingly, it is worthy of note that “Mr Magenta himself had an allocated sub-trust set up in 2003. He preferred its benefits to a bonus paid to him directly and subject to PAYE. He valued the loan facility and the Inheritance Tax benefits. He was “protector” of his own sub-trust. However, after about 2005 Rangers decided to increase his salary instead of enhancing his trust benefits. He explained that he was hopeful of extending the duration of his loan.”
Mr Scarlet admitted that the use of these Trusts had “cash flow advantages” for Rangers Football Club.
And, last of all, we come to the evidence given by Mr Scarlet (no, he’s not invincible). The first part of his evidence sums the situation up, at least in the early years, fairly succinctly; “Mr Scarlet’s own sub-trust was established in September 2001 after discussions with Mr Red. He understood that he could have a 10 year loan of funds contributed to his sub-trust, all free of tax, and that this could be extended thereafter. The loan would represent a debt on his estate, reducing its value for Inheritance Tax purposes. Then the trust fund might be made over to his wife and/or family. He had secured an indemnity from Rangers against any personal tax liability.”
He goes on to say “The value of a sub-trust arrangement was, he would explain, that contributions to it could be made free of charges under PAYE and NIC. These contributions in full could then be made available by loan to the player. Larger sums effectively could be released and the term of a loan extended.”
Continuing, he states “Such arrangements were cheaper for Rangers in view of tax and NIC savings. If trust contributions could be staggered, Mr Scarlet explained, that had cash flow advantages for the Club and also helped to retain the player. Trust contributions, he added, would not be disclosed to the Scottish Football authorities.”
Lastly, I would like to highlight something of intrigue and concern. The documents reveal that Mr Red met with Mrs Crimson on the eve of her giving her evidence to the appeals tribunal, having “collected her from Edinburgh Airport it seems that there was some discussion about Trust matters and he passed to her for her consideration that evening certain extra documents…”
As with all of the evidence above (which is all taken straight from the tribunal’s report), I will leave you to draw your own conclusions
TBJ
Of course he has. He plays for them!
GCT – get well soon. Look forward to our occasional arguments.
Weeron you are totally correct. Question is are we willing to go back to the bad old days of being cheated and called paranoid?
asonofdan
19:41 on 13 September, 2013
hrvatski jim
‘The deeds’
——————
Correct – I am Ticketus.
All the rest of you – no claiming that you are ticketus!
Jim McColl has not left the building…… he is banging a drum though.
http://www.bbc.co.uk/sport/0/football/24078048?utm_source=twitterfeed&utm_medium=twitter
Could you imagine the feeding frenzy in the press if Neil Lennon came out and backed Tony Stokes over some of his activities that were splashed in the papers?
Leftclicktic
You trying to make me swallow my tongue?!!
thomthethim
99% again >}
I would like to believe you re Pedro, just can’t see it masel, though will be over the moon, not on the moon, naybody has been there yet, to be proved wrong.
As for TSFM, it’s a quality blog, no doubt about that, I can’t understand they refuse to discuss referees, the same referees can influence who gets the money, the money that destroys, as well as makes the game.
I wasn’t advocating debating about individual performances, more as a general thing, like trying to push for an open and transparent system, where the referees are in front of the media after every game, where their decisions are analised, and they have to justify them.
Demotion for getting them wrong, promotion for consistent good games, just take away the chance of honest mistakes, or at least reduce the chances.
Let the footballers play football, it will benefit all of football.
The game here is so bad, proper footballers, the likes of Messi, Xavi, the Strutting Peacock would all struggle to be as good as they are given the lack of protection in scotland.
Right, that elusive 1% is no that far away >}
HH
I’m Ticketus an so is my wife !
Tinmhan
19:45 on 13 September, 2013
Oglach at 19.27
The only problem with that is that if you strike before your enemy is at his weakest, he may yet be able to strike back…and you’ve given away the strength of what was a hidden position.
HH
==
Mo Chara, they are as weak and disorganised and have been since the liquidation event. Threats and bluster is all they have.
Perhaps i’ll send PL Von clausewitz’s principles of war along with Sun Tzu’s work
Von Clausewitz 3 main principles (from 9)
1.Mass (of the non religious variety) Get there first with the most
2.Objective.Choose an objective and stick with it
3.Offensive. Seize the Initiative
Favourite Uncle
Yep, looked truly “over the moon”….damn it that’ll start that off again. :0)
Don’t know his connection though.
JT with his arm round Danny McGrain was great.
HH
mickbhoy1888
13:19 on 13 September, 2013
Where were all those poor Celtic supporters who want to sample champions league football when Elfsborg and Cliftonville came calling ?
==========================================================
I couldn`t afford to go to them.
I was sunning myself on Mauritius and the flights to and fro would have been astronomical.
Any links to the UTT?
Please.
THE EXILED TIM
As I said i posted your ‘Huns Are Not Stupid’ convention” story on to some folk.
One of them a head teacher at a private school and a very clever man .
Here is his reply
“I have to say this is top class. I’ve read it every day since you sent it.
It is charmingly funny.”
:)))
It just added to your story.
thank you again
BRTH–Pat Jennings played full back at Gaelic football.A good full back was usually noted for the timing of his jumps, and the hardness of himself. GAA is not for the faint-hearted,and playing as a goalkeeper after being a full back would have been child’s play. I had a long conversation with Big Pat in the Chelsea bar in Belfast about 6/7 years ago. Brilliant guy. Laconic and a dry wit, but not a huge guy as people might imagine.
Mather tells Paul Murray to sling his hook,as he was part of the old board which went in to decline………wee bit of an understatement there.Obviously written by Traynor.
Oglach
Can I add the best loved theory of the half mad General George Patton…strike with maximum force at minimum point of impact.
Sounds painful.