Whitewashing in the age of Judicial Reviews, fans united, we’re gonna do it anyway

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Mike Ashley’s petition for a Judicial Review of the processes the SFA followed when finding Dave King fit and proper to run a football club is a lightbulb moment. The decision, taken by the SFA board, was not unanimous. I am sure some pointed to King’s enormously controversial past and alerted supportive voices of the potential for trouble ahead.

The dissenting voices were voted down, but just like Heidi Poon, their unwelcome guidance will ultimately be found to be assured.

What Ashley has demonstrated is that anyone can ask for a Judicial Review. CQN’ers could ask for one into the scope, probity and remit of the Lord Nimmo Smith Commission, for example. I discussed this some time back with an advocate who suggested we hold tight.

The SFA and SPFL must tread carefully, they are no longer in control of events. It would be wise for them to wait until the Supreme Court appeal notification deadline passes before choosing any path.

In the meantime, whoever decided to fan the flames by launching the “no appetite” blocking strategy should calm the waters. There is enormous appetite to look into what many within and outside of Scotland are calling the biggest cheating scam in British sport.

People are angry right now, not at the cheating they have suspected for years, but at the authorities attempt at whitewashing.

There are demonstrations and boycotts being discussed. Millions of words have been written.

Groups of Celtic and Hearts fans are becoming unnervingly cooperative, good grief! See what you’ve done, Mr “No Appetite” man? Supportive understanding is NOT how I usually relate to Hearts, Hibs, Aberdeen, United or Dundee fans. Even Motherwell fans!

Before we get Labi Siffre records back in the charts…

Before the PPI industry start sending “Is there a Judicial Review you’d like to instruct” recorded messages to our phones….

A calming word from the SPFL, in the first instance, should be issued. All it needs to do is acknowledge the Court of Session verdict, and that the notification deadline for a subsequent appeal has not passed. This would commit to nothing, but it would also supersede the earlier attempt to whitewash, and perhaps allow some to get back to doing their day jobs.

For the record, a whitewash will simply not be possible. The fan-mechanisms, honed in 2012, are fired-up. We’re gonna do it anyway.

On Ashley, I’ve said this before about him, our enemy’s enemy is not our friend. Ashley has good reason to raise legal actions against those who subverted his interests at Newco, but he is not someone you or I would want associated with our football club. Those who campaign to remove his influence from their clubs (including Newcastle) do so with sound reason. Even if their tactics harm their club far more than Ashley.

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588 Comments

  1. John James answering a concerned fellow fan.

     

     

    “More thoughts on Final Appeal

     

     

    I would like to thank Jim Fraser for his contribution and acknowledge Moe Goe’s reference to a QC’s position on Radio Scotland. I will respond to Jim’s points as they occur in his text.

     

     

    Q. Can we start dealing with the factual situation in regard to EBT’s? and dispense with the moral hyperbole, I read time and time again from both yourself and posters to your blog that Rangers were found guilty of tax evasion and therefore committed an illegal act that should result in Rangers being further punished, principally by the stripping of titles (this mostly from CFC supporters).Can we be clear RFC did not engage in any form of tax evasion (which is illegal), they operated a tax avoidance scheme for the benefit of employees, tax avoidance is perfectly legal. (Morality aside).

     

     

    R. David Murray would take issue with you. Under cross examination at the Inner Court of Session he denied there was any tax avoidance. He implied that the EBT scheme was perceived as tax efficiency. Hugh Adam posited his opinion, in 2002,2009,2012 that it was cheating and that everyone on the board knew that it was cheating. His statements, not mine. I have no doubt in my mind that David Murray engaged in this enterprise for the express purpose of tax avoidance. However when he issued side letters to confirm that RFC plc would underwrite any tax liability should HMRC prevail in any concurrent or subsequent action, he undermined the efficacy of his strategy. As Hugh Adam confirmed, HMRC were challenging Rangers on the Discounted Option Scheme and EBT since 2001. Football agents were concerned about this action and insisted on the side letters to indemnify their clients. At this point, the EBT concept was stripped of its tax avoidance status and became tax evasion. Murray and other directors did not seek legal advice on the side letters. Had it not been for a raid by City of London Police in regard to the Jean-Alain Boumsong transfer these side letters would have never seen the light of day. The decision by former Chief Executive Martin Bain to shred his contract and accompanying documents is indicative of his concern that his contract and accompanying documents were illegal and could be subject to criminal charges. He dropped his £900,000 damages suit against RFC plc in March 2012.The law lords have now ruled that all EBT issued by the club were ‘disguised emoluments’ on which employer National Insurance should have been paid, in addition to the deduction of PAYE and NI from the EBT beneficiaries. Effectively they were paid off the books. This was not a successful tax avoidance scheme. It was tax evasion. The directors knowingly engaged in this strategy in the forlorn hope that it was legal. They then deliberately deceived the SFA so as not jeopardize the benefits that they anticipated. The benefits were circa £47m.”

     

     

    John James doesn’t mess around with PR, spin or fluffy words.

  2. Canamalar,

     

     

    Forgetting the politics, what was idiotic was alienating ourselves when we need the co-operation of all clubs supporters to confront the cheats by building a broad consensus.

     

     

    HH.

  3. So your happy your grandfathers and father are sharing the stage with the black n tans then. – See more at: http://www.celticquicknews.co.uk/whitewashing-in-the-age-of-judicial-reviews-fans-united-were-gonna-do-it-anyway/comment-page-14/#comments

     

     

    Sharing a stage with the Black and Tan? Am I happy? I didn’t mention the Black and Tan, you did? You don’t agree with the minute silence at games fine, my forefathers fought to give you that right too.

  4. John James answers more defensive questions

     

     

    “Q. The club through Murray Holdings (the then operators of the club) operated a tax avoidance scheme in the form of trusts and sub trusts which for the years in question was perfectly legal to operate, HMRC were made fully aware of the scheme, details of which were submitted to HMRC in tax returns for each year of operation….I reiterate there was NO tax evasion.

     

     

    R. I wholeheartedly disagree. HMRC were disputing the tax returns from 2001. How do we know this? Hugh Adam informed us in 2002.

     

     

    Q. in 2011 HMRC concerned at the growth of the various legal avoidance schemes, (including EBT’s,) and the potential loss of taxation to the exchequer, introduced the Disguised Remuneration Rules in Finance Act 2011, which essentially gave HMRC the ability to retrospectively collect tax from schemes that had hitherto legally allowed individuals to avoid they’re full tax burden…..I reiterate again there was NO tax evasion.

     

     

    R. I am aware of the introduction of changes in the legislation. I have referred to it in other articles. However I posit that RFC plc had departed from the parameters that conferred tax avoidance status with the issue of side letters.

     

     

    Q. The club, or Murray Holdings to be more accurate, appealed the validity of HMRC’s decision to retrospectively claim tax on the EBT scheme which they are perfectly entitled to do, and again it’s not illegal to appeal a tax assessment, it’s important to note both the first tier and upper tax tribunals which consist mainly of lay people who are specialists in tax laws and their implementation both broadly agreed with the clubs stance, therefore any appeal was not fatuous but obviously had weight and substance based on the technicalities of the Acts implementation. (The rules)

     

     

    R. Agreed, but as soon as Heidi Poon reviewed the case, her excoriating judgements on the former directors ran to eighty pages.”

  5. Greenpinata,

     

    So people should show solidarity with the respect for the black n tans for an easy life then, forget all your principals they might give somebody the excuse to ignore the cheating.

     

    Nah, two completely separate issues and if they are to be linked as a condition of support then the support is not worth it.

  6. There is only one thing that will shake Scottish Football.

     

    The supporters refusing to buy into a bent league.

     

    Sevco desperately want to make it to next year…..when…supporters of other clubs will pay to watch them.

     

    They should be totally shunned…..fans of all clubs should refuse to pay to be cheated by sevco.

     

    Don’t give them the money..

     

    Boycott the cheating bigots ffs.

     

    Its simple….don’t pay their bills for them….Boycott the feckers.

     

     

     

    HH

  7. 67 European Cup Winners on

    As we ponder the further demise of them – and I’m enjoying the circus

     

     

    It would be negligent if Peter was not busy – 3 options he has to consider (there are probably more !!)

     

    Written as PL

     

    Option 1 – I Keep the faith with Ronny he has done a good job domestically and he will learn as he goes – we have invested nearly 2 years in him stick with him he may come good – BUT disaster in Europe not sue we can afford another non CL group stage

     

    Option 2 – Talk with Moyes no doubting his credentials for Scotland his achievements with Everton and experience with Man Utd and in Spain he is more tried and tested than Ronny – if he wants it if he is passionate about I should just get him – sack Ronny and give Moyes the job now allow to him to build his team from Jan window

     

    Option 3 – I should go and get Michael O’Neill from NI and do a deal now for him to start after the Euros – if NI do well he could get Premier League offers – he can let me know a couple of players he would like to get in Jan – we stay with Ronny to end of the season domestically we are good Europe we just need to write off – although we still have a wee chance of getting out of this group then start again with Michael in the summer

     

     

    So Peter what are you up to ??????

     

     

    67ECW

  8. TD

     

    That’s correct and that is what I said.

     

    And it appears the only people who respect that freedom are those who use it.

  9. This is the key Q and A in his latest article. It nails the Roger Mitchell nonsense about the game being 2-1 in favour of the club.

     

     

    ” Q. The Court of Session in the latest appeal ruling appear to have ruled in favour of HMRC on the grounds that the club, although using perfectly legitimate grounds, had not acted within the spirit the 2011 Act intended.

     

    Therefore the ruling is that tax which had been legitimately avoided up until the 2011 Act implementation was now due and should be paid based on a “common sense interpretation” of the 2011 Act.

     

    A further appeal against the latest judgement could in fact reverse it again if the judges in that appeal place more weight on the technical aspects of the 2011 Act, ( i.e. operating within the guidelines of the 2011 Act to your benefit), and less weight on the common sense approach (i.e. acting within the “spirit” of the Act rather than strict adherence to the guidelines)…….again I reiterate there is No tax evasion, this is a complicated tax assessment process, NOT tax evasion

     

    The fact is, if the operating company was still operating as a going concern they would now be issued with a notice to honour the full assessment as per the latest ruling (pending further appeal), just like millions of us do every year when we get our tax assessments from HMRC.

     

     

    R. This is not the case. They have not deemed that the club engaged in legitimate tax avoidance. Did you just make this up? I challenge you to produce the text which underpins this interpretation. You imply that a ruling by three law lords at the inner Court of Session is merely the latest in a series of judgments that have ebbed and flowed from and to HMRC. We are not dealing with lay people in the FTT. This the FINAL ruling on this matter by the highest court in Scotland. It’s the FINAL word on this matter. Any challenge to the Supreme Court would have to be on a point of law. I envisage no possibility of any court overturning the decisions of the inner Court of Session. Anyone who believes this will occur is clutching at straws.”

  10. MurdochauldandHay & Wee Oscar on 12th November 2015 11:15 am

     

     

    What could be the “Dynamite” Mike Ashley is wishing to explode in that National article ?

     

    —————————————————————————————–

     

    Given all the antics over in Govan there are a lot of possibilities mate – your imaginatio nis the limit there.

     

     

    However, I’m taking it literally and hope he’ll heading over to AyeBrokes with a truck of Semtex to help with the demolition…

  11. First of all….how angry are other Scottish fans with the hun cheating.

     

    If there is widespread outrage, then supporters groups could make a collective call for a total boycott of sevco next season.

     

    We cant let them get away with this.

     

     

     

    HH

  12. Where would we be without the old poppy debate, Like many many others my Grandfather & Grand Uncle fought with the British Army in World War 1. Granduncle killed in Belgium, Grandfather wounded in France & shipped home to his Republican wife.

     

    I say a wee prayer every night for all my family dead & alive and I always mention my 2 Grandads, I honor and respect him because he was my Grandad despite the fact he fought in the British Army but not because he fought for it. As a wee kid I remember giving him grief about the fact he was in the British Army. He was a gentle soul and just smiled at me and said when he joined, they were told that if they joined and fought that Ireland would be granted Independence once the war was over.

     

    I would never wear a Poppy but I have no objection to anybody else wearing one. I do however object to Poppy Fascism, be it on TV Screens or Sporting Venues. I don’t disagree with the sentiments of those who made a protest in Dingwall but I think there actions were self defeating and I wish they had opted to stay outside ground and hold a minutes silence for the victims of the British Army instead.

     

    However had they done so and drew attention to their silent protest by say holding a banner aloft, I have no doubt they would have been arrested.

  13. James Dolman on Twitter with live updates. From hearing so far Green is gubbed by Andy Coulson precedent. And actually it would be mad for a company that has been wronged to suffer the expense of defending the perpetrator in criminal proceedings. Can only assume best Green can argue is innocence until proven, recompense deferred till outcome?

  14. PRAECEPTA on 12TH NOVEMBER 2015 11:20 AM

     

    MurdochauldandHay

     

     

     

     

     

     

    TNT!!!

     

     

     

     

     

     

    TynesideNorthTimsCSC.

     

    ——————————————————————————

     

     

    Nitroglycerine :)

  15. Anyone can use that free dome any way they like, but in my case my forefathers should be respected in my opinion, if people are holding a minute silence in respect of the dead in ww1 and ww11 respect it, stay away from it, why would you want to mess up someone haven’t a minutes silence for there forefathers, why would you want to be there anyway? We know why, it’s that old agenda again, anyone who does it or condones it, it my opinion has no respect for anything or anyone, but! As I said, it’s not a crime being an attention seeking idiot, amazing what some people will high jack to suit their agendas, and we laugh at thems singing there rule Britannia, and born under a Union Jack, thems and them at Dingwall, in my opinion, two cheeks from the same arse….

  16. Yeah, but maybe too easy to see it that way when the defence is laying out their postiion. Judge already agreed that Coulson precedent is relevant (denied costs in NoTW case)

  17. We will need to build a coalition with other club’s fans, in order that an united front can be presented to face-down this proven cheating.

     

     

    It will have not been helpful to our case, to have the small minority of yobs in our support, behaving as only they know how, prior to the Ross County match.

     

     

    If, as seems to be the norm, Sevco are given a home fixture in close proximity to Remembrance Sunday, meaning we are always away from home, we MUST, in future, employ stewards to stamp out this besmirchment of our clubs name.

     

     

    I know some people have other views, but good God, they have 364 other days in the year to make their point.

  18. Last one from JJ

     

     

    “Q. It would only become a criminal or illegal offence if after the appeal process is over you deliberately evade paying tax which has been deemed to be legally due.

     

     

    R. The appeal processes are over.A Supreme court challenge would be an extraordinary event given that any challenge has no legal merit. As it won’t happen it’s a moot point Mr Fraser.

     

     

    Q. There was No ruling that the club engaged in deliberate tax evasion, the Court of Session ruled that the EBT trust scheme did not work as intended, if taking a common sense approach to the 2011 Act

     

     

    R. Hugh Adam alluded to the possibility of deliberate tax evasion. The law lords ruled that the directors did not engage in a legitimate tax avoidance scheme. They did not make any ruling on tax evasion, but their directives lend more weight to the argument of tax evasion, than to that of your interpretation.

     

     

    If the Professional Gaming Board were asked to review the suitability of Paul Murray in light of these hearings, they might come to the conclusion that he was a party to illicit acts and should not be deemed fit and proper.”

     

     

    SO, there you have it. A lot of circumstantial stuff but the totality of it is pretty compelling.

     

     

    Tax evasion according to the direct and early opinion (2002) of Hugh Adam,

     

    Tax Evasion because Martin Bain destroyed his contract and withdrew his 900k claim against the club, which demonstrated his guilty knowledge of the illegality of the scheme.

     

    Tax Evasion because players agents insisted on side letters to indemnify their clients. They were at least very suspicious that it was not legal.

     

    Tax Evasion because the directors did not declare these payments to the SFA (Why, if they were legal).

     

    Tax Evasion because they also kept the side letters and their actual existence from the SFA.

     

    Tax Evasion because the whole mess was only uncovered as a by product of the Police raids ref Jean Alain Boumsong and his transfers.

     

    Tax evasion because the Law Lords stated that the directors did not run a legitimate tax avoidance scheme. Thus, if it is not avoidance it can only be – tax evasion.

     

     

    Tax dodgers and SFA cheats.

     

     

    Keeping up that pressure.

  19. Canamalar

     

     

    I couldn’t disagree with you more

     

     

    If you think that buying a white poppy is an endorsement of the British occupation of Ireland, you couldn’t be more wrong.

  20. From Green v RIFC proceedings……..

     

     

    ‘Wolffe argues that Green only became a director of Rangers football club when Sevco Scotland acquired it from the administrators in 2012’

     

     

    Errrr, I think you’ll find it was liquidators. It seems Mr Wolffe is misleading the court. I hope Chuckles lawyer knows his stuff.

  21. Nags I have been told to bet Oscar Jane in the 1.10 at Staunton not much of a price but a good thing I have been told , but up to yourselves hail hail &good luck

  22. ‘Judge notes that Sevco Scotland became a wholly owned subsidiary of RIFC so the indemnity could be argued to apply before club was bought.’

     

     

    There’s yer dinner.

  23. Ref that JJ stuff, one responder has made these distinctions

     

     

    1, Tax Planning – Perfectly legal,

     

     

    2, Tax Avoidance – Not allowed, punished by civil penalties

     

     

    3, Tax Evasion – A criminal offence.

     

     

    Now you know.

  24. Canamalar,

     

     

    You are obviously a clever guy and Since I am a believer in many conspiracy theories I will indulge your comment about Masonic Celtic supporters.

     

     

    St Mungos Academy has a war memorial at their front door. It was moved from the original Parson St building to its existing location at Crownpoint Rd. ( a stonesthrough from Paradise) . St Mungos was run by the Marist order, the same order that Brother Walfred belonged to. Although you cannot belong to two orders at the same time the Marist order has very strong links with the Jesuit order.

     

    Which as you know , has not only links with the Masonic order but was actually intrinsically involved with it.

     

     

    HH to you.

     

     

    Ps : St Aloysius in Glasgow where many prominent Celtic men hail from is run by the Jesuits. I wonder.!!!!!!!

  25. That is photoshopped obv, and Doherty (I think) presided over the UTT that agreed with the FTT.

     

     

    Sebo Doherty? Surely not again.

  26. thetimreaper on 12th November 2015 11:48 am

     

     

    I think technically they might have bought the assets from the administrators who them put the company into liquidation. I don’t think BDO would have sold the assets off so cheaply.

  27. Parallel universe time at the court of session today as a Lord and some QC’s discuss when Sevco Scotland bought “The Club” from administrators. Nice to see our quantum understand of reality has moved on to the many worlds theory where we now seem to inhabit a universe where rangers were not liquidated but merely purchased from administrators.

     

     

     

    See James Doleman – @jamesdoleman for

  28. I may be alone but I cannot tell you how much this twist in proceedings has become utterly central to everything. There is an opportunity to utterly nail the same club thing here and it was absolutely not part of what today was supposed to be about.

     

     

    I think the weans say ‘OMG’.

  29. weeminger on 12th November 2015 11:57 am –

     

     

    I thought it was BDO that sold the assets, not Duff & Phelps?

  30. JJ

     

     

    I can’t remember what it said, but the case I read about hems paying for his defence looked like a shoe in to me, I could be wrong mind you, is the case in Edinburgh? Lol.