21 mar 2011 año - HMRC met representatives from RFC and MIH at which the amount of the liability owed (the liability already having been accepted in February) was agreed at £2.8 million.

Descripción:

Although liability had been accepted on 18 February 2011, the actual amount due had not been confirmed. Discussions on the quantum of the liability resulted in the amount being agreed as £2,827,801. That was a compromise figure, that saw HMRC’s claim in respect of Craig Moore being dropped as “out of time”, in the absence of a side letter that might have shown deliberate intent or concealment. RFC also acknowledged that HMRC had missed one payment to Ronald De Boer, which was added to the computation to produce the final agreed figure.

HMRC was told the payment was totally dependent on the Bank agreeing to fund it, but as long the liability was paid, or a contract to pay was signed, HMRC could be flexible on timescale to pay.

NB: Had a contract to pay been signed before the 31 March 2011, it would have allowed RFC to tell the SFA that the tax liability was not an overdue payable under Art 66 Annex VIII (2).

The liability of £2,827,801 was the same figure as that specified in the Share Purchase Agreement, which saw MIH sell its majority shareholding in RFC to Craig Whyte. The same figure also appeared in subsequent creditors’ claims and court documents a year later. This demonstrates that, by 21 March 2011 at the latest, that a liability existed, was recognised and accepted, was no longer potential or negotiable but a “payable” to HMRC , and in terms UEFA regulations was an “overdue payable” in the absence of a written contract to extend the deadline for payment as well as failing to meet the other three conditions that would excuse the payable being overdue.

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