Scottish Football timeline
Category: Altro
è stato aggiornato: 10 mag 2020
Major events in Scottish football in the 21st century with a focus on governance and oversight. All entries based on reporting and documentation provided (referenced where possible) and not necessarily factually accurate. Provided for research purposes free of charge based on information found in the public domain. No opinions offered or intended - just what seems to be have happened at various points in time based on various sources. Compiled by a freelance NUJ member.
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Created byFans Without Scarves
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Rangers win the 2004/05 League Title by a single pointJim Farry sacked as CEO of SFA for gross misconductRangers enter Administration (eventually being
liquidated on 31 October 2012) Duff & Phelps
are appointed Administrators.Aberdeen Asset Management Case concluded ending RFC's
appeal and suspension of Wee Tax Case liabilityHMRC began the actual collection process via
MIH re Wee Tax Case. HMRC send letter to
Donald Horne (co sec of MIH) indicating that the
liability is already agreed. 16 May deadline for
acceptance set. At this point Rangers have
clearly agreed the liability and to pay.Mike McGill of MIH verbally confirmed
acceptance of tax bill to HMRC by phone
confirming that Mr. Thornhill QC had agreed with
Hector’s analysis in regard to De-Boer & Flo viz
the club had a DOS/VSS tax liability.HMRC wrote to MIH on 23rd February 2011 to
agree quantum and arrange payment. HMRC
also confirmed their right to pursue tax due
outside the normal six-year period on fraud or
negligence grounds.Andrew Thornhill QC who had acted as Rangers' Legal Adviser confirmed earlier verbal advice
in writing that RFC should pay up as they had no defense against denying side letter existence in 2005.
Also confirming what was communicated verbally to HMRC on 18 February 2011.At a Takeover Meeting before a HMRC meeting
Wavetower were told payment had to be made
of the PAYE liabilities (£3.2m) prior to 31st
March (deadline for UEFA license)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.The payable was described as a “potential liability” of £2.8M subject to “continuing discussions between
The Club and HM Revenue and Customs" by RFC Auditors Grant Thornton in a letterRangers Interim accounts to 31 Dec 2010 released.
Wee Tax Case Liability is first mentioned in
Rangers financial statementsDeadline for UEFA licence submissionOn the basis of the foregoing misrepresentation
that constituted the proof required by Article 50
the SFA Licensing Committee granted RFC a UEFA
licenceSFA notified UEFA of Scottish clubs granted UEFA
licencesLetter from HMRC sent making it clear a payable
already exists (no longer potential) HMRC issued
a detailed written demand for payment of the
tax owed before 31st December 2010.
Determinations in respect of earlier periods
are also attached.David Grier acknowledges RFC received the
20th May HMRC letter which should
have been passed to the SFA immediately
under UEFA FFP Articles.Letter from HMRC marks a significant change
in circumstances but SFA may not have been
notified immediatelyWhen no payment was forthcoming Sheriff's
Officers visited Ibrox Stadium to demand
payment. Sheriff officers deliver the summary
warrant to Amanda Miller, PA to Craig WhyteIn an email, Phil Betts of RFC mentions an HMRC comment that they thought
what had happened under the previous regime was tantamount to fraud.2nd Submission date for monitoring period on UEFA licencesHearts win the Scottish Cup:
Hibernian 1 – 5 Heart of Midlothian
Barr 15'
Skácel 27', 75'
James McPake 41'
Grainger 47' (pen.)
McGowan 50'Celtic win the Scottish Cup:
Hibernian 0 − 3 Celtic
Hooper 9', 31'
Ledley 80'St Johnstone win the Scottish Cup:
St Johnstone 2−0 Dundee United
Anderson Goal 45+1'
MacLean Goal 84'Inverness CT win the Scottish Cup:
Falkirk 1 – 2 Inverness CT
Watkins Goal 38'
Tremarco Red card 75'
Grant Goal 80'
Vincent Goal 86'Hibernian win the Scottish Cup:
Rangers 2–3 Hibernian
Stokes Goal 3', 80'
Miller Goal 27'
Halliday Goal 64'
Gray Goal 90+2'Celtic win the Scottish Cup:
Celtic 2 – 1 Aberdeen
Hayes Goal 9'
Armstrong Goal 11'
Rogic Goal 90+2'Celtic win the Scottish Cup:
Celtic 2–0 Motherwell
McGregor Goal 11'
Ntcham Goal 25'Celtic win the League Cup:
Aberdeen 0–2 Celtic
Riseth Goal 15'
Johnson Goal 58'Celtic win the League Cup:
Celtic 3–0 Kilmarnock
Larsson Goal 47', 74', 81'Rangers win the League Cup:
Ayr United 0–4 Rangers
Flo Goal 44'
Ferguson Goal 49' (pen)
Caniggia Goal 75' Goal 90'Rangers win the League Cup:
Celtic 1–2 Rangers
Caniggia Goal 23'
Løvenkrands Goal 35'
Larsson Goal 57'Livingstone win the League Cup:
Hibernian 0–2 Livingston
Lilley Goal 50'
McAllister Goal 52'Rangers win the League Cup:
Rangers 5–1 Motherwell
Ross Goal 5'
Kyrgiakos Goal 9' Goal 86'
Ricksen Goal 33'
Novo Goal 48'Celtic win the League Cup:
Dunfermline Athletic 0–3 Celtic
Zurawski Goal 43'
Maloney Goal 76'
Dublin Goal 90'Hibernian win the League Cup:
Kilmarnock 1–5 Hibernian
Jones Goal 28'
Benjelloun Goal 59', 85'
Fletcher Goal 66', 87'
Greer Goal 77'Dundee United 2 – 2 (a.e.t.) Rangers
Hunt Goal 34'
Boyd Goal 86' Goal 113'
de Vries Goal 95'
Penalties 2-3Celtic win League Cup:
Celtic 2 – 0 (a.e.t.) Rangers
O'Dea Goal 91'
McGeady Goal 120' (pen.)Rangers win the League Cup:
St Mirren 0–1 Rangers
Thomson Red card 53'
Wilson Red card 71'
Miller Goal 84'Rangers win the League Cup:
Rangers 2–1 (a.e.t.) Celtic
Davis Goal 24'
Ledley Goal 31'
Jelavić Goal 98'Kilmarnock win the League Cup:
Celtic 0–1 Kilmarnock
Van Tornhout Goal 84'St Mirren win the League Cup:
St Mirren 3 – 2 Heart of Midlothian
Stevenson Goal 10', 85'
Gonçalves Goal 37'
Thompson Goal 46'
Newton Goal 66'Aberdeen 0–0 (a.e.t.) Inverness CT
Penalties 4 – 2Celtic win the League Cup:
Dundee United 0–2 Celtic
Commons Goal 28'
Dillon Red card 56'
Forrest Goal 79'Ross County win the League Cup:
Hibernian 1–2 Ross County
Gardyne Goal 25'
Fontaine Goal 45'
Schalk Goal 90'Celtic win the League Cup:
Aberdeen 0–3 Celtic
Rogic Goal 16'
Forrest Goal 37'
Dembélé Goal 64' (pen.)Celtic win the League Cup:
Motherwell 0−2 Celtic
Forrest Goal 49'
Dembélé Goal 60' (pen.)Tugay Kerimoğlu transferred from Rangers to Blackburn Rovers (managed by Graeme Souness)Graeme Souness - current Blackburn Manager first receives his £30K EBT payments (Trust #2)Walter Smith (unemployed) first receives his £80K
EBT payments (Trust #4)Michael Ball transferred to Rangers from Everton (Managed by Walter Smith)Walter Smith sacked as manager of EvertonRangers lose 2-1 to Malmo on aggregate and fail to qualify for champions leagueRangers lose 3-2 to Maribor and drop out Europa LeagueCraig Whyte completes his takeover of Rangers for £1Craig Whyte fraud trial returns a Not Guilty
verdict and he is aquitted of all charges.
However during its course it was revealed that
the £2.8m liability relating to the wee tax case
had been accepted by Rangers and as the CAS
ruling on Giannina shows this means an
overdue payable existed at 31st March 2011
which conflicts with the main justification given
by SFA for granting a licence.An SFA inquiry rules that Craig Whyte should not
have been ruled 'fit and proper' to buy RangersRangers enter liquidation - Court order signedThe Crown Office asked Strathclyde Police to investigate the Whyte purchase of
Rangers and the club's subsequent financial management.Former Rangers owner Craig Whyte declared
bankruptA warrant issued the Crown Office for Craig Whyte's arrest in connection
with alleged fraud carried out during the purchase of Rangers.HMRC formally vote against a proposed Company Voluntary
Arrangement (CVA). CVA is rejected.Whyte detained by police in Mexico re arrest warrant in relation to
the ongoing investigation into his takeover of Rangers in 2011Whyte appeared at Glasgow Sheriff Court re fraud charges, no plea
or declaration was made, and he was released on bailWhyte again arrested when he attended Govan
Police StationWhyte appeared at Glasgow Sheriff Court
along with the former Rangers FC Chief
Executive, Charles Greene.
Whyte was charged with conspiracy as well as
a charge under Criminal Justice and Licensing
(Scotland) Act 2010 Section 28(1).Donald McIntyre (ex-RFC Oldco finance
director) tells the court that:
1. health and safety officers forced repairs on
the club;
2. parts of Ibrox were “falling to bits”; and
3. that the Wee Tax Bill was known about and
acknowledged months before Whyte even took
over
4. Administration was discussed pre-takeover
due to financial issuesIan Shanks (relationship director with Lloyds)
tells court the bank had told David Murray that
he could split Murray Metals from his wider
company interests and retain ownership of the
business on the condition that
he sold Rangers and repaid its debtsThe Charles Green-led consortium confirmed hours after the vote that it had completed the purchase of the business
and assets of Rangers under a previously agreed binding deal for £5.5m.A number of players refuse to have their contracts TUPE'd
over to the new company and become free agents. This
includes 10 first team playersWalter Smith (Trust #4: EBT £80K) announced a last-minute bid for the Ibrox club by a consortium for £6m assisted in his
bid by Jim McColl, Douglas Park and "other prominent Scottish businessmen".The Walter Smith (Trust #4: EBT £80K) consortium pulls out of trying to pressure the Green consortium to sell
the Rangers assets.Two Glasgow businessmen, housebuilders and property developers Allan Stewart and
Stephen McKenna have a bid of £8.7m for Rangers assets rejectedFormer Rangers player John Brown publicly demands to see the title deeds to the Ibrox
properties and lays claim to front a bid to purchase the Rangers assets from the Green
consortium. He tells fans not to renew their season tickets to starve Green's company of
cash.Newco Rangers were reportedly facing serious
financial difficulties, because only 250 season
tickets had been soldBDO launches a legal action against Duff &
Phelps, claiming damages of up to £28.9 million.Vote by the SPL clubs rejected by a 10-1 majority
newco Rangers starting in the top division.
Rangers will now either start in Div1 or Div 3.
Donacaster of the SPL says the latter
"... would inflict massive damage on the whole
of the game in Scotland and effectively punish
41 innocent clubs for the misdeeds of one."After failed attempts by the SFA and SFL to
shoehorn newco Rangers into the 1st division,
the SFL voted to let the club join as an
associate member and placed Rangers in the
Third Division. Agreement was subsequently
reached on the transfer of SFA membershipNeil Doncaster (SPFL chief executive) says
Rangers are the same club that existed before
liquidationASA Adjudication fails to uphold complaints
over Rangers calling themselves Scotlands
most successful clubThe European Club Association confirms that
Rangers remain as members of the organisation
but that their status has been downgraded
following the transfer of ownership.Certain parties claim FIFA had confirmed
Rangers were the same club due to comments
in an article in its magazine. It carries the
disclaimer that "any views expressed in The
FIFA Weekly do not necessarily reflect those of
FIFA"Rangers granted a "conditional" Scottish FA membership, which will allow Sunday's Ramsdens
Cup tie with Brechin City to go ahead. No such membership previously existed in practice or
in SFA RulesThe First-tier Tribunal verdict in relation to
Rangers' use of EBTs was announced on 20
November 2012, with Rangers winning the appeal
on a majority verdict. There is a significant
dissenting opinion expressed by Dr Heidi Poon.
Outside of the decision Rangers admitted the illegal
use of EBT's to provide disguised remuneration to
five players on top of those on which the DOS
findings had already established were disguised
remuneration - Nacho Novo, Dado Prso, Julien
Rodriguez and Thomas BuffelDavid Murray (former Rangers chairman) claims
that his oldco had offered HMRC an out-of-court
settlement two years ago worth in excess of
£10mUpper Tribunal upholds the November 2012 FTT
Tribunal verdict in HMRC vc Rangers OldcoHMRC appeal to the Court of Session that the
Big Tax Case related to disguised
remuneration is successfulSupreme court again rules in favour of HMRC
in Big Tax against Rangers Oldco.
Case: Decision is final.SPFL claims it cannot impose fresh sanctions
on Rangers over the club's use of a disguised
remuneration scheme. But its Board calls for
an independent review "into Scottish football's
actions and processes" by the SFACeltic call for review into Rangers' EBT-era titles
following Supreme Court verdictHibs release a statement backing the SFA's
decision to reject an independent review into the
Rangers tax case. They are the only club to do so.
It is widely pointed out that Rod Petrie stands to
be the next President of the SFA. He was chair of
the SFA Licensing Committee in March 2011, when
Oldco Rangers were licenced to participate in
Uefa competition the following seasonAberdeen Chairman Stewart Milne backs SFA
decision to reject review into Rangers' EBT use
in an interview with the Daily MailDons Supporters United issue statement urging
stripping Rangers of titles after Big Tax Case
verdictAndrew Dickson (Trust #53: EBT £33K) and
former Administrator of Rangers Oldco
appointed to the SFA Congress by the SPFL. 5
others appointed too.Cross examination of former finance director
Donald McIntyre in the Craig Whyte trial
indicates presence of a letter of this date
confirming Rangers (IL) accepted liability for
the £2.238m due to HMRC for the Discounted
Option Scheme operated by the club, for
payments to Ronald De Boer, Craig Moore and
Tore Andre Flo. McIntyre confirmed a ‘side
letter’ was used.Rangers beat Aberdeen 0-3 in a match
featuring future Bayern Munich General
Manager, Christian Nerlinger who scored on
his debut. This marked the first game where
the EBT scheme that is the subject of the ‘Big
Tax Case’ interfered with the Scottish Premier
League. Cannigia and Latapy who would also
receive EBT's both play and score also.Rangers administrators name Bill Miller as
preferred bidder for clubRangers lose preferred bidder as Miller drops
offer for RangersRangers Administrators name Charles Green
consortium as preferred bidderCurrent Head of Football Administration Andrew
Dickson (Trust #53: EBT 33K) promoted to
Finance Director of the NewcoDate of provisional hearing of charges against
Rangers under SFA CO complaintRangers hit with charges relating to the
2011/12 licence application monitoring periodRangers release statement criticising the new
charges.
"Disappointingly, and presumably rather than
accept that the investigation was a waste of all
parties’ time and resources, the club has been
served with a new revised Notice of Complaint
relating to the monitoring period subsequent
to the grant of the UEFA licence. This new
Notice of Complaint neglects to properly
capture the provisions of prior agreements
made between the club and the SFA."Tony McGlennan resigns as CO of SFARangers win the 1998/99 League TitleRangers win the 1999/00 League TitleCeltic win the 2000/01 League TitleCeltic win the 2001/02 League TitleRangers win the 2002/03 League Title on goal differenceCeltic win the 2003/04 League TitleCeltic win the 2005/06 League TitleCeltic win the 2006/07 League TitleCeltic win the 2007/08 League Title on final day of seasonRangers win the 2008/09 League Title on final day of seasonRangers win the 2009/10 League TitleRangers win the 2010/11 League Title on last
day of the seasonCeltic win 2011/12 League TitleCeltic win 2012/13 League TitleCeltic win 2013/14 League TitleCeltic win 2014/15 League TitleCeltic win 2015/16 League TitleCeltic win 2016/17 League TitleCeltic win 2017/18 League TitleRangers win the Scottish Cup:
Rangers 1 – 0 Celtic
Wallace Goal 48'Rangers win the Scottish Cup:
Aberdeen 0 – 4 Rangers
Van Bronckhorst Goal 35'
Vidmar Goal 47'
Dodds Goal 49'
Albertz Goal 50'Celtic win the Scottish Cup:
Celtic 3 –0 Hibernian
McNamara Goal 39'
Larsson Goal 48', 80' (pen.)
This is their first domestic treble since 1969.Rangers win the Scottish Cup:
Celtic 2 – 3 Rangers
Hartson Goal 19'
Løvenkrands Goal 21', 90'
Balde Goal 50'
Ferguson Goal 69'Rangers win the Scottish Cup:
Dundee 0 – 1 Rangers
Amoruso Goal 66'Celtic win the Scottish Cup:
Dunfermline Athletic 1 – 3 Celtic
Skerla Goal 40'
Larsson Goal 58', 71'
Petrov Goal 84'Celtic win the Scottish Cup:
Celtic 1 – 0 Dundee United
Thompson Goal 11'Hearts win the Scottish Cup:
Hearts 1–1 (a.e.t.) Gretna
Skacel Goal 39'
McGuffie Goal 76'
Penalties 4–2Celtic win the Scottish Cup:
Celtic 1 – 0 Dunfermline Athletic
Doumbe Goal 83'Rangers win the Scottish Cup:
Queen of the South 2 – 3 Rangers
Tosh Goal 50'
Boyd Goal 33' Goal 71'
Beasley Goal 43'
Thomson Goal 52'Rangers win the Scottish Cup:
Rangers 1 – 0 Falkirk
Novo Goal 46'Dundee Utd win the Scottish Cup:
Ross County 0–3 Dundee United
Goodwillie 61'
Conway 75', 86'Celtic win the Scottish Cup:
Motherwell 0 - 3 Celtic
Ki Sung-Yeung 32
Craigan (og) 76
Mulgrew 88Press reports at the time say that the sale of
Neil McCann (Trust #13: EBT £500K) and
Lorenzo Amoruso (Trust #16: EBT 639K) was
enforced by financial problems. Barry
Ferguson (Trust #6: EBT £2.5m) quickly follows.David Murray (Trust #1: EBT £6.4m)
relinquishes the chairmanship and limited his
day-to-day involvement in the club's runningDavid Murray (Trust#1: EBT £6.4m) announces
his return to the chairmanship, and with it a
rights-issue to raise £50 million with which to
reduce the club's debt which would go largely
unsubscribed (raised only £1m) with the rest
coming from the Murray Group courtesy of
their borrowing facility from Bank of Scotland.David Murray (Trust #1: EBT £6.5m) announces
that he is again to step down as chairman of
Rangers Football ClubDavid Murray (Trust #1: EBT £6.4m) announces
Rangers are no longer for sale ending
speculation about Andrew Ellis’s prolonged
purported ambitions to acquire a majority
stakeA consortium lead by Andrew Ellis is looking to
make a £33m deal to acquire a controlling
stake in Rangers. It will later be reported due
diligence gets completedIt is reported that Bahamas based investor Joe
Lewis invests £40m in Rangers for a 25% stake.
This reducing David Murray's stake from 82%
to 61%. It is ENIC (controlled by his investment
firm Tavistock) who make the investment
through a Bahamian company Albany IncENIC begin looking for buyers for their 25% stake
in Rangers after announcing intention to sellPress reports suggest disagreements with Murray
over transfer spending led to ENIC's Howard
Stanton resigning from the club's board of
directorsDonald Findlay resigns as vice-chairman of
Rangers Football Club following being captured
on camera singing sectarian songs at a
celebration of Rangers winning a trebleWalter Smith (Trust #4: EBT £80K) admits that
the bank had taken control from Murray and
that all the club's players had been available for
transfer since the previous JanuaryDavid Murray (Trust #1: EBT £6.4m) knighted for
services to business in ScotlandLloyds conclude their takeover of the troubled
HBOS banking groupCampbell Ogilvie (EBT £95,000) announces he will
step down as Managing Director of Hearts to
focus on his SFA role (implementing the McLeish
Report)Campbell Ogilvie (Trust #26: EBT £95,000) promoted to
managing director at HeartsDavid Joliffe (Trust #80: EBT 180K) resigns as secretary of Rangers
David Horne (Trust #23: EBT £118K) appointed secretary of RangersDavid Horne (Trust #23: EBT £118K) resigns as secretary of Rangers
Donald McIntyre appointed secretary of RangersDavid Joliffe (Trust #80: EBT 180K) appointed Secretary of Rangers
Douglas Odam (Trust #25: EBT £119K) resigns as Secretary of RangersDonald McIntyre resigns as secretary of Rangers
Gary Withey appointed secretary of RangersGary Withey resigns as secretary of Rangers OldcoCampbell Ogilvie (Trust #26: EBT £95K) resigns as
Secretary of Rangers Douglas Odam (Trust #25:
EBT £119K) appointed Secretary of RangersHugh Adam resigns as Director of RangersMartin Bain (Trust #8: EBT £248K) appointed Director of RangersMartin Bain (Trust #8: EBT £248K) resigns as
director of RangersPhilip Betts appointed director of RangersPhilip Betts resigns as director of RangersAndrew Ellis appointed director of Rangers OldcoAndrew Ellis resigns as director of Rangers OldcoJohn Greig (Trust #40: EBT £40K) appointed director of RangersJohn Greig (Trust #40: EBT £40K) resigns as
director of RangersAlastair Johnston appointed director of RangersAlastair Johnston resigns as director of RangersDavid Joliffe (Trust #80: EBT 180K) appointed director of RangersDavid Joliffe (Trust #80: EBT 180K) resigns as director of RangersDavid King appointed director of RangersDavid King resigns as director of Rangers OldcoDaniel Levy appointed director
of RangersDaniel Levy resigns as director of RangersJames MacDonald appointed director of RangersJames MacDonald resigns as director of RangersJohn McClelland (Trust #46: EBT 225K)
appointed director of RangersJohn McClelland (Trust #46: EBT 225K) resigns
as director of RangersMichael McGill appointed director of RangersMichael McGill resigns as director of RangersDonald McIntyre appointed director of RangersDonald McIntyre resigns as director
of RangersDonald Muir appointed director of RangersDonald Muir resigns as director of RangersDavid Murray (Trust #1: EBT £6.5m) resigns as director of RangersPaul Murray appointed director of RangersPaul Murray resigns as director of RangersDouglas Odam (Trust #25: EBT £119K) appointed director of RangersDouglas Odam (Trust #25: EBT £119K) resigns as director of RangersCampbell Oglivie (Trust #26: EBT £95K) resigns as
director of RangersNicholas Peel appointed director of RangersNicholas Peel resigns as director of RangersIan Skelly resigns as director of RangersWalter Smith (Trust #4: EBT £80K) resigns as
director of RangersHoward Stanton appointed director of RangersHoward Stanton resigns as director of RangersCraig Whyte appointed director of Rangers OldcoJames Wilson appointed director of RangersJames Wilson resigns as director of RangersFormer Rangers director Hugh Adam warns that
the present financial practices at Ibrox are
unsustainable and will lead to bankruptcyPolice Raid at Ibrox stadium which uncovers the
side-letters previously deniedCampbell Ogilvie (Trust #26: EBT £95K) takes up
role as Operations Director at HeartsMartin Bain (Trust #8: EBT £248K) promoted to CEO of RangersInitial start date of the period covered by the LNS
Commission before being amendedOriginal end date of the period covered by the
LNS CommissionJury finds Neil Lennon was not assaulted by the
man who admitted assaulting him.Neil Lennon attacked by Hearts fan while at
touchline during a Hearts v Celtic match at
TynecastleDuring the case of Bain vs Rangers (Martin Bain's
claim re: termination of his contract with
Rangers) information is laid bare relating to the
perilous financial position at the Ibrox club and
the possibility of insolvency.HMRC issue arrestment order to ringfence cash
to pay the £2.8m overdue payable in respect of
the Wee Tax CaseCircular sent to Rangers shareholders re
Whyte's takeover and certain undertakings
given. Among them is that the Group [Whyte's
Wavetower] would waive this [Lloyds £18m
acquired] debt “if the Club has not suffered an
insolvency event within 90 days of the Club’s
appeal in relation to the tax claim brought
against the Club by HM Revenue & Custom.”
Since insolvency happens before them, never
applied in practice, but has the effect that the
club still heavily indebted until eventual
liquidation.Deadline warned in initial determination
agreement letter that if not paid, "formal
enforcement proceedings" would commence re
Wee Tax Case liability.MCR working on behalf of Rangers, meet with
HMRC over "wee tax case" liability.Date at which MCR said it would come forward
with a plan to settle the remainder of the Wee
Tax Case liability in letter of 6 JuneEmail from Keith Olverman (finance
director of Rangers) to Craig Whyte (CC Claire
Rinkes) indicating that the liability would be
disclosed to UEFA on the June 30 return, but it
would be marked as "postponed 'awaiting
scheduling of payments". Since no agreement
had been reached on deferring payment it is
unclear why this felt appropriateSheriff Court Application made in Glasgow for
recovery of the Wee Tax Liability in Glasgow by
HMRC. Now clearly in default.Warrant granted against Rangers for the Wee Tax
Case liabilityMCR (David Grier) send an e-mail to HMRC to try
and reach an agreement on a payment schedule.
The club offers to pay the liability over the next 3
yearsHMRC reply to MCR stating:
- the payment schedule is not acceptable
- 3 years is too long
- too much in the offer is speculative
- sight of the cashflow is needed
- no reduction or suspension of interest/penalties
It warns: "Given that the club have
agreed the liability is in fact due... it is in the
club's interests to make immediate payment."
It then states: "If the current situation
persists, HMRC will give consideration to
enforcement for non-payment."Final submissions/declarations to UEFA for
licence applicationsCampbell Ogilvie (Trust #26: EBT £95K) pens
letter subscribing for shares in Montreal
Limited, which will be later used for Craig
Moore's DOS remunerationPeter Lawwell writes letter to SFA (Stewart
Regan) requesting the SFA conduct an
independent review of factors relating to the
2011/12 collapse of Rangers, its use of illegal
disguised remuneration schemes and UEFA
licences granted following the Big Tax Case
verdict and testimonies in the Craig Whyte trialDouglas Odam (Trust #25: EBT £119K) provides
side letter to Tore Andre Flo (Trust #37: EBT
£1.3m) setting out contractual payments and
indemnifying against tax implicationsPaul Clark (Duff & Phelps administrators of the
Oldco) writes letter to Iain Blair (SPL) 27 July 2012
agreeing players to play against Brechin for the
NewcoEmail from Stewart Regan to Ali Russell and
Andrew Dickson of Rangers Oldco detailing the
statement he wanted to release regarding the
disputed nature of the tax bill that would
otherwise prevent Rangers Oldco from being
eligible for a UEFA license. Was never released
because it was not true - the liability had been
accepted.Peter Lawwell writes a letter to Stewart Regan
(CEO of SFA) noting concerns regarding
Rangers use of EBT's to provide disguised
remuneration and issues regarding eligibility of
players. Requests a judicial review. Copies into
the letter Ralph Topping (SPL), David Longmuir
(SFL) and Gianni Infantino (then UEFA).Stewart Regan response to Peter Lawwell
request for an independent review rejecting it
on grounds of 'not raking over old coals'Peter Lawwell sends further letter to Stewart
Regan at the SFA noting disappointment at
refusal to look at the issue again in spite of
support from the SPFL, noting that the
prospective success of sanctions is no reason
not to learn lessonsStewart Regan sends response to Peter
Lawwell suggesting the SFA believe they have
learned lessons and would like to put this in
the pastFurther letter from Peter Lawwell to Stewart
Regan explaining apparent misunderstanding
and stressing Celtic remain "unsatisfied" with the outcomeAberdeen fans unveil protest banners at an away
game against Arbroath depicting Regan (SFA) and
Doncaster (SPL) and the slogan "Wanted for
Crimes Against Football"Dons Supporters United release a further
statement decrying the SFA's refusal to
investigate Rangers use of EBT's, stating "To
decline an invitation made by SPFL clubs
appears tantamount to a dereliction of duty."Celtic issue public statement on club website
expressing dissappointment that the SFA has
refused to carry out an independent review of
the circumstances surrounding Rangers
liquidation and commitment that doing so
remains the most appropriate way forward for
Scottish footballCeltic Trust, representative of Celtic
shareholders, issues a statement expressing
that Rangers had gained an unfair advantage
by illegal means over a number of years using
disguised remuneration and the SFA's
statement that it intends to take no further
information as unacceptable and
unsustainable, urging other clubs and fans to
make their views on this also known.In protest at a club statement seen by many as
self serving of Rod Petrie, at a match against
Motherwell, hibs fans unveil a banner reading
"13,000 season tickets. Zero opinions heard.
'Unanimous'?"The Hibs Supporters Association releases a
statement clearly rejecting the SFA's stance on
revisiting the events surrounding Rangers
liquidationPrompted by numerous Hibs Supporters
Association branches declaring opposition to
the Hibs corporate stance relating to the SFA's
wish to move on without an independent
review, a consultation with Hibs Board
members (Rod Petrie, Leann Dempster,
Stephen Dunn, Fans Reps Frank and Tracey) is
held at the HSA Club.SFA make public the Independent Review of
Sexual Abuse in Scottish Football Interim Report.
"The current structure of the Scottish FA and
Scottish football is not fit for purpose in
relation to the safeguarding of young people,
clarity of accountability and the reduction of
risk"SFA make an announcement regarding
changes to the Judicial Panel Protocol in the
wake of a wave of widely criticised and
unfathomable decisions and another wave of
criticism at the SFA for their failure to provide a
level playing field through application of the
rules.SFA announce that they are to remain at
Hampden Park after a lengthy process
involving a decision between staying in the
crumbling Mount Florida stadium or using
Edinburghs Murrayfield Stadium.SFA make statement to the effect that they
recognise Livingston's reasons for ceasing to
develop young players but that the 'advanced
youth' tier and that comes with certain funding
demands.Livingston FC announce that they are to
withdraw support for Youth Academy football
teams, citing that "Project Brave has placed
Livingston Football Club in the bottom tier of
the new Youth structure, with funding and
governance requirements which make it
impossible for the Club to continue with its aim
of nurturing young talent through top class
competition."Falkirk FC announce they can no longer afford
to fund the Forth Valley Football Academy
intended to deliver the SFA's Project Brave and
are therefore cutting the fundingFalkirk would have run out of money in April
had they not withdrawn support for the Forth
Valley Youth Academy in December, chair
Margaret Lang has said. Statement makes it
clear that what the SFA called a change in
'strategic direction' was very directly the costs
involvedDumbarton close their Youth Academy as the
SFA's Project Brave, a drive to focus on a
smaller number of elite players takes effect.
They cite decreased SFA funding as reasons.Ross County Chairman Roy MacGregor
criticises SFA amid fears Project Brave is
veering off course. Claims the blueprint will
end up “cutting the legs away” from some of its
best clubs. He had been part of the working
group formed 18 months ago to steer the
academy and youth development system
which was not bearing fruit.Crisis meeting at Hampden held as
Premiership clubs revolt over costs of Project
Brave. Clubs including Partick Thistle,
Motherwell, St Johnstone and Dundee
expressing concerns over the plans to revamp
youth football. It is reported that the clubs,
asked Regan to pause the process to examine
whether they were going down the right road
when there was a lack of consensus. However,
he simply threatened to let the top five go it
alone if they didn’t like it.Gary Hughes announces he will not seek re-
election to the SFA Board as Non-Executive
director. Mr Hughes had been criticised
heavily by Rangers fans for comments made
around 12 years earlier that had resurfaced
shortly after Rangers were hit with a notice of
complaint by the SFANews stories surface regarding comments of
Non-Exec SFA Board member Gary Hughes
referring to Rangers fans as 'the great
unwashed'. A Rangers spokesman was quickly
on hand to add "If it is proven such an
inappropriate
comment was made by
an
independent non-executive director of the SFA
we would expect that body to investigate
thoroughly and quickly.”Rangers Chairman David King promptly
responds to the news regarding Mr Hughes'
comments released the same day. Demanding
answers of the SFA about whether they were
aware of such comments before his
appointment. The timing of the story and
speed of Rangers reaction right after charges
being levied is questioned in certain quarters.Rangers demand clarity over whether Gary
Hughes had any influence in the Notice of
Complaint handed out by the Scottish FA
Compliance Officer last month.Stewart Regan announces he is stepping down
from his position at the SFA. He had been
widely criticised for his role in getting a
successor to Gordon Strachan as Scottish
manager, uncertainty over where future
internationals would be played, his role in the
attempts to shoehorn Rangers Newco into the
2nd tier with alleged threats and backroom
deals disclosed in leaked emails.Options for the home of Scottish football
narrowed down to Hampden or Murrayfield by
the SFADundee United fans ownership group Arab
Trust issue statement asking for the
football authorities to properly investigate
Rangers use of EBT's to illegally remunerate
playersSFA release a statement noting the
developments re Falkirk FC and closing of the
Forth Valley Football Academy, seeking to best
look after players released as a result.SFA release statement in response to Supreme
Court judgement against Rangers definitively
concluding illegal disguised remuneration had
been used in relation to EBT's (the DOS case
being accepted years before). Determines no
further disciplinary action to be taken due to
low chance of it being successful. Doesn't
mention its own limited scope to act under the
5 Way Agreement.SFA announce the recommendations of
independent review by Children 1st (began in
April) of the Scottish Youth Football
Association’s appointment and selection
practice after failings were highlighted (historic
anti-child abuse practices)SFA announce a landmark step in Project
Brave, with the confirmation of club placings
within the new academy structure.
https://www.scottishfa.co.uk/news/project-brave-update/?rid=13929SFA issue statement on the wearing of poppies
in international football. Effectively need
permission of the oppostion and opposition
FA.SFA issue response to the SPFL request for an
independent review into the circumstances
surrounding Rangers Olco liquidation.
Effectively instead of carrying out a full
independent review elects to cherry pick
certain issues for further addressSFA - without a trace of irony - weigh in on
issues of poor governance at FIFA underlining
the need for reform. Most of Scottish football
just perplexed at how those dinosaurs
mismanaging our game feel qualified to
demand reform while resisting it fiercely at
homeSFA announce they have approved Rangers
Chairman Dave King as 'fit and proper' to hold
a key role in Scottish football despite criminal
convictions, suspended sentence and history
with insolvent member clubs. Noone surprised
SFA compromised footballs reputation to do
so, though legal action the following May later
casts doubt on whether this statement by the
SFA was deceptiveSFA announce Rangers Director Paul Murray
has been passed as 'fit and proper' to hold
such a role despite being a Director of a club
suffering an insolvency event recently (Oldco
Rangers). No-one surprised at the SFA's
creative interpretation of their own rules.SFA issue update urging cooperation with the
independent review into historic child abuse and
protections in place in Scottish football in their
information gathering phase.SFA issues statement in response to BBC
Investigates documentary on historic child
abuse in football, noting independent review is
underway and encouraging victims to come
forward.SFA announces it will appeal FIFA's decision
not to allow the wearing of poppies on football
shirts in the upcoming international match
with England.SFA announces terms of references agreed for
the independent review into historic child
abuse in footballSFA announce it is seeking a chair for its
independent review into historic child abuse in
footballSFA issue statement expressing
disappointment with FIFA sanctions against
them for the national team wearing poppies
on their shirts against England - noting will wait
until reasons published before deciding next
steps.SFA announce it will establish an independent
review into historic child abuse in footballSFA issues statement expressing concern at
the allegations made by BBC Investigates
relating to historic child abuse in football
affecting ScotlandSFA issue statement regarding Armistace Day
and intention to wear poppies in upcoming
match against EnglandSFA issue a notice of complaint to Hibernian
and Rangers regarding events of the Scottish
Cup final and damage done at the stadium.
Despite Rangers fans also running onto the
pitch and assaulting the celebrating Hibs fans,
the SFA does not address these issues and
punish only Hibs. The incident reignites
debate on whether strict liability is needed.SFA appoint Sheriff Principal Edward F Bowen
CBE QC as chair of an independent
commission to investigate the events of the
recent Hibs v Rangers Scottish Cup final
marred by scenes of violence at the endSFA announces it is to set up an independent
commission to investigate the events of the
recent Scottish Cup final which erupted into
violence at the end when Rangers fans surged
onto the pitch attacking the celebrating Hibs
fansSFA release a statement criticising the
behaviour of supporters during the recent
Scottish Cup final and promising a full
investigation of how it was able to happenSFA announce that they have agreed to act
with their handpicked supporters group
Supporters Direct to oversee a programme of
delivering Supporters Liaison Officers to clubs
in ScotlandSFA confirm that they have received a petition
for Judicial Review and will be defending itSFA issues an apology to disabled supporters
at the recent Scotland v Germany match who
had their views restricted by television
equipment, offering refundsSFA Judicary Panel finds that Rangers have
breached rules relating to power to influence
more than one clubSFA Judicary Panel finds that Mike Ashley
breached rules relating to power to influence
more than one clubSFA vote unanimously not to allow MASH (Mike
Ashley's holding co) to increase its stake in
Newco Rangers to 29.9%Stewart Regan claims he believes in Hampden
as an excellent bid for the future home of
Scottish football in an early marker that this
was never a true bid so much as a process to
drive the acquisition price of Hampden down.Gordon Johnston (author, journalist, editor,
blogger) writes to the SFA asking for
clarification of how the rules regarding
eligibility of players will be applied relating to
the results of Oldco Rangers, pointing out that
Spartans were booted out the Scottish Cup in
2011 for missing a date on a formSPL announces that every EBT with side letters
used by Rangers Football Club (RFC) from 1 July
1998 would be investigated. Ultimately only
those from 23 November 2000 onwards were
actually scrutinised under the ‘SPL LNS
Commission’ terms of reference. The
announcement prompts the SFA to drop the
case they announced days earlier.Craig Mathers of Rangers sends an email
indicating there was an arrangement to
appoint the SFL's CEO David Longmuir as
Commercial Director of which the SFL had not
been made awareTicketus v Whyte judgement given in favour or TicketusRangers receive a 12-month embargo on signing
players and owner Craig Whyte is banned for life.
Gary Allan QC announces findings of a
Disciplinary Tribunal into Rangers FC and Craig
Whyte relating to failures to make certain
disclosures and bringing the game into
disrepute. Charges are upheld.It is widely reported that the rejection of a CVA that would save the club from liquidation will
be rejected as HMRC say they will reject it. The liquidation of Rangers becomes a certainty.The Administrators of Rangers provide a report
to all known creditors updating then on their
plans and positionBank of Scotland create a floating charge over
Rangers business interests to secure their bank debtNotice of Court order ending Administration of
Rangers Oldco is filedRegistered address of Rangers Oldco changed to
Atlantic QuayDuff & Phelps issue and update on
Administration to all CreditorsRangers Oldco company name is changed from
'The Rangers Football Club P.L.C' to 'RFC 2012
P.L.C'Craig Whyte resigns as director of Rangers OldcoResults of a meeting of the Creditors of Rangers
Oldco - Administration to continueCharge registered in favour of Kelvinside
Academy War Memorial Trust against RangersCharge in favour of Kelvinside Academy War
Memorial Trust against Rangers Oldco is releasedCharge in favour of Kelvinside Academy War
Memorial Trust (in addition to previous charge) is
created against RangersFixed charge in favour of Bank of Scotland/Lloyds
released by Rangers OldcoUpdate issued by the Administrators of Rangers
Oldco. Contains the pictured contents of
relevance to issues of UEFA licencingCourt order for appointment of Duff & Phelps as
Administrator and publication issuedNotice of Administrators appointment issuedAlteration to the Bank of Scotland charge over
Rangers assets filed. Charge now in favour of
Rangers FC Group Limited (formerly known as
Wavetower Limited) owned by Craig Whyte's
Liberty Capital Limited.Charge in favour of Close Leasing created against
Rangers OldcoProspectus lodged for upcoming share issue at
RangersIncrease in the nominal capital at Rangers filedResolution increasing nominal share capital at
RangersRangers annual reports to 30 June 2004 are
releasedConfirmation of release through satisfaction of
the charge against Rangers Oldco #8Rangers financial statements for the year ended
30 June 2010 releasedIssue and allotment of new shares in Rangers is
announcedRangers financial statements for the year ended
30 June 2009 are releasedRangers annual report to 30 June 2008 releasedAmendment to the Articles of Association of
Rangers is madeRangers annual reports for the year ended 30
June 2007 releasedRangers annual reports to 30 June 2006
releasedCharge created over Rangers in favour of Premier
Property Group Limited51.4m shares in Rangers alloted but documents
filed are illegible in partsRangers annual reports to 30 June 2005 are
releasedRangers annual report to 30 June 2003
releasedRangers financial statements to 30 June 2002
releasedRangers financial statements to 30 June 2001
releasedCharge over Rangers in favour of Scottish Sports
Council lodgedFloating charge in favour of Bank of Scotland
granted by Rangers in Feb 1999 terms are
amendedRangers annual reports to 30 June 2000
releasedNew shares in Rangers alloted in favour of
various parties as listedProspectus in relation to Rights issue in Rangers
shares releasedRangers annual reports to 30 June 1999
releasedResolution passed by Rangers to increase share
capital ahead of upcoming Rights issue'The Rangers Football Club Limited'
incorporatedRobert Brannan resigns as director
of RangersRangers annual reports to 31 May 1998
releasedRobert Brannan appointed director
of RangersProposed CVA lodged by the Rangers Oldco
Administrators Duff & PhelpsInterim report to all known creditors sent by
Duff & PhelpsProject William (previously referred to as Project
Charlotte) workstream produced that will be used
to plan for the eventual liquidation of Rangers
Oldco under advice from MCR. The Work
matrix makes it clear that planning for
insolvency is part of their remitLiberty Capital sign engagement letter with MCR in
relation to Project William re its subsidiary Rangers
Oldco. Negotiating repayment terms of the Wee
Tax Liability is part of the remitDinner at the Glengoyne private dining room
of the Hotel du Vin between Craig Whyte
(Rangers), Ali Russell (Rangers), Campbell
Ogilvie (current SFA President and former
Rangers director and EBT recipient) and
Stewart Regan (CEO of the SFA)Message from David Grier of MCR mentioning
David and Paul (who will ultimately become
the Administrators but as yet Oldco still not in
administration and they are not yet appointed.
MCR were bought out by Duff & Phelps in
October 2011. Email questions whether
Rangers can pay its debts and is trading
solventlyAn email exchange between Rod McKenzie of
Harper McLeod (the SPL's solicitor) and Gary
Withey of Collyer Bristow (acting for Craig
Whyte and forwarding the exchange to him) -
copying in Neil Doncaster CEO of the SPL.
Exchange relates to how to ensure rules are
complied with in the event of a Newco routeA series of emails from Sandy Bryson (in charge
of registrations at the SFA) indicates that there
outstanding payables relating to the transfer of
Kirk Broadfoot who had joined Rangers back in
2007Rangers served with a Writ relating to a
commercial action by Capita Trustee Services
Limited who provided administration services
for the Rangers EBT scheme in respect of
outstanding fees. Names Campbell Ogilvie
(who would later deny knowledge of the EBT
scheme), Ken Olverman and Ian McMillan as
giving instructions in relation to its operationGary Hay (PR for Rangers/Whyte) confirms
journalist Tom English has agreed to "have a pop"
at Paul Murray (former director of Rangers who
had been critical of the new regimeEmail chain relating to Octopus involvement
with the Craig Whyte takeover indicates they
were worried it had become 'an open secret'Duff and Phelps confirm in an email that they've
set up a data room in respect of potential future
bid for the Company/Assets. Craig Whyte is
provided accessSevco 5088 Limited is incoporated. Its initial
director is Samuel Lloyd and its initial share
allocated to 7side Secretarial LimitedSamuel Lloyd resigns as director of Sevco 5088
Limited
Charles Green appointed director of Secvo 5088 LimitedResolutions filed relating to Sevco 5088 allocation
of sharesEffective date of Craig Whyte's and Aidan
Earley's appointments as director of Sevco
5088 Limited (though not
actually filed until 12 April 2013)
They also appear to both resign the same day
according to later filings in January 2014 and
reappointed again based on filings made in
February 2014 only to then resign again same
day once more according to filings made 14
Feb 2014
Another appointment of director form for
Earley on this date is filed on 9 Oct 2015Filings made relating to Craig Whyte and Aiden
Earley's appointments as directors of Sevco 5088
Limited (actual appointments in May of previous
year)Minutes of a meeting of the board (Green,
Whyte and Earley) of Sevco 5088 Limited
confirming the appointments of Whyte and
Earley and that they had the option to accept
Green's resignation at any time. Authorises
10m shares spit 50:50 between Korrisa
Capital Inc and Liberty Capital Markets LimitedCharles Green's resignation as director of Sevco
5088 Limited is effective, though it would not be
filed until November 2013
Another resignation of director form would be
filed for this date on 9 October 2015, though
no corresponding previous appointment form
filed as of that dateCharles Green's resignation as director of Sevco
5088 Limited is filed, though his resignation was
actually effective from June 2012Annual return made to this date shows that the
10m shares previously allocated to Korrisa and
Liberty Capital are now held by Law Financial
Limited - includes Whyte and Earley as
directors ahead of the actual filing of their
appointmentsIn submissions made this date it is clear that on 9
May 2012 Whyte and Earley were both appointed
and resigned as directors of Sevco 5088 Ltd,
though the filings were staggered
and delayedIn a filing of this date it is clear that Earley was
appointed a director twice on 9 May 2012 to
Sevco 5088 LtdIn a filing of this date it is clear that Whyte was
appointed a director twice on 9 May 2012 to
Sevco 5088 LtdLaw Financial Ltd appointed Director of Sevco
5088 Limited and apparently resigns the same
day according to a filing made 14 Feb 2014
A further appointment of diretor form relating
to this date in respect of Law Financial will be
filed on 9 October 2015 (making it actually the
only director in place and not Charles Green as
of the 2014 annual return as of the 9 October
2015 filingsAn appointment of Charles Green as
director on this date of Sevco 5088 Ltd was filed
on 13 February 2014 (predating his appointment
on the 4 May 2012 which was filed earlier)Filing relating to an earlier (3 May 2012)
appointment as a director of Charles Green is
filed relating to Sevco 5088 LtdYet another resignation as a director filed for
both Whyte and Early both effective 9 May 2012
(same date as previous 2 appointments and
resignations) relating to Sevco 5088 LtdFiling relating to Law Financial Ltd resigning as a
director on same day appointed 3 Feb 2014 made
on this date relating to Sevco 5088 LtdAnnual return up to 17 Feb 2014 filed relating
to Sevco 5088 Ltd. The return shows Charles
Green as sole director despite returns filed at
this point suggesting no directors are in place.
Shareholdings at this point show the 10m
shares previously attributed to Korrisa and
Liberty Capital Markets no longer in existence,
but instead a new single share (1 of 2 in issue)
held by Charles GreenYet another appointment of director form in
relation to Aidan Earley filed in relation to 9
May 2012 relating to Sevco 5088 LimitedDouglas Ware appointed a director of Sevco
5088 Limited on this date according to a filing
not made until 12 October 2015 (making Mr
Ware and Law Financial the two directors as of
filings to 12 Oct 2015 (and not solely Mr Green
per 2014 annual return).Filing made for the 3 Feb 2014 appointment as a
director to Sevco 5088 Ltd of Douglas WareAnnual return to this date not filed until 30
October 2015 for Sevco 5088. Return lists
Aidan Earley, Law Financial and Douglas Ware
as the directors (which is now consistent with
the filings to date). The shareholdings now
show that the single share held by 7side
Secretarial is no longer present but 10m
shares held by Law Financial Limited once
again (i.e. the position as per 2013 return
reinstated for Law Financial.Annual return to 17 February 2015 eventually
filedAnnual return for Sevco 5088 filed as of 17
February 2016Annual return for Sevco 5088 to this date shows
no change in directors or shareholders since the
filing made re 2015 in October 2015Charge over the assets of Sevco 5088 put in place
by Law Finance relating to £20m in loan notesHenderson & Jones appointed director of Sevco
5088 LtdConfirmation statements filed relating to Sevco
5088 that shows shareholding positions
unchanged from previous annual returns (1 share
Charles Green, 10m Law Financial)Annual financial statements filed in relation to
Sevco 5088 for each of the periods to 31 Aug
2013, 2014, 2015 amd 2016. Each year contains
a statement indicating that the directors
believe the company has been the victim of a
fraud and therefore the accounting records are
incompleteAnnual return to this date (not filed until April 18)
relating to Sevco 5088 contains no updated
positions from priorAnnual financial statements for Sevco 5088 Ltd
for the year ended 31 Aug 2017 filed. No
statement regarding belief of being subject to
a fraud but historic figures restated to believed
current contractual position (basically a
dormant balance sheet of £10m unpaid share
capital)Leaked statutory records of Sevco 5088 confirm
the position as per the Annual Return other than
Charles Green holding the share attributed to 7side.Rangers ban the Herald from Ibrox and Murray
Park, but leaked emails show that it stems from
Media House mandated PR control around an
embarassing unpaid legal bill and how to spin itSFA set this date for the Principle hearing on
Disciplinary Charges for Craig Whyte and RangersA leaked email from Gordon Smith (Rangers and
former SFA CEO) shows the extent of steps being
taken to try and get players off the wage billLeaked legal advice provided to the
Worthington Group re: Sevco 5088 provide a
deal of clarity about the alleged fraud later
referred to in the annual accounts and
referred to by Charles Green as the
'switcheroo' under which Green assumed
charge of the Rangers assets through a
different vehicle Secvo Scotland LimitedLeaked emails relating to a proposed article
that might have otherwise contained certain
items critical of Craig Whyte written by Darryl
King for the Herald was edited following
instructions from Whyte and his PR advisorsLeaked emails show that Rangers were in
discussions with the SFA (Ken Sharp) about
how best to address the public spat with HMRC
re licencing issuesAn email from Aegis Tax LLP on a proposed
strategy for reaching agreement on repayment
terms (liability already agreed) shows the
seriousness and proposes using former HMRC
staff and Rangers fans to help negotiate.Leaked letter from Octopus puports to offer
Craig Whyte a £20m facility related to his
takeover of RangersEmails outlining offer from Charles Green to Duff
& Phelps also illustrates the involvement of Craig
Whyte as Charles Green is referred to as the
'Chosen One'Representatives of Whyte met with Lloyds to
discuss the clearing of the debt. The Ticketus
facility already in use by Rangers is mentioned
as well as the use of Ticketus money by Whyte,
confirmed in email by Phil BettsAshfords acting for Mr Whyte issue a letter
criticising the legality of the fit and proper person
hearing and outlining opposition to the
conclusions reachedAn email chain predominantly between Gary
Withey on behalf of Rangers and accountancy
firm Saffery [Champness] illustrates that HMRC
were by now concerned about the VAT
position. Shows also that while Rangers had
accepted there was a liability to pay tax and NI
on the Wee Tax Case/DOS liability, they were
still looking at ways to buy time or perhaps by
challenging the calculationThe SFA writes to Ken Olverman seeking proof
of the statements in the submission relating to
the tax liabilities, stating “the Licensing
Committee will need to receive written
correspondence to be satisfied that the
amount is a genuine legal dispute”Emails of 4 August show that a meeting had been
scheduled with HMRC for 22 August.
Addresses need for UEFA revenues and liability
to HMRCDate of the written opinion of the FTTChain of emails between David Grier, Phil Betts
and Craig Whyte shows just how tight cash flow
had become, their struggles to get cash to
Ticketus and a number of bounced DD's.Morton Fraser provide a pitch for 'Project
Roosevelt' - contingency plan for guiding a
football club through a restructurs of debt or
alternatively a pre-pack liquidation or
administration routeRangers issue an invoice to Ticketus for the
sale of future season tickets at around £7.5m
plus vat of £1.5m = £9m. A further £48K
invoiced re an Agency fee.HMRC email Rangers enclosing a letter
containing activity or information needed.
Letter correspondence clarifies this related to
expected paymentsFollow up email to that of 14 July 2011 expressing
concern that Rangers have signed Lee Wallace
while their tax liabilities go unpaid and without an
agreed payment planDavid Grier emails Gary Withey to arrange a
discussion on whether there might be any
possible appeal opportunity of the liability
already demanded. No appeal yet lodged at
this date. Craig Whyte expresses annoyance at
HMRC accusing them of being Celtic
supportersDavid Grier updates Craig Whyte by email on the
terms of the payment of the Wee Tax Liability
that has been provided to HMRCHMRC send letter to Rangers setting out
penalties for the Wee Tax Case liability
acceptable to them that involves a £1.3m
payment within 30 days if the offer is accepted
within 14 days otherwise the full computed
penaltyDavid Grier holds a phone call with HMRC.
HMRC confirm that the Wee Tax Case liability
was already agreed and that any late appeal at
this stage would result in them applying to
strike it outMGM Limited establish the Principle Trust for
Employee Remuneration that will be used for the
EBT payments. It was subsequently amended by
Deed of Variation dated 28 January 2002, Deed of
Amendment dated 29 November 2002, and
Deed of Amendment and Rectification dated 12
October 2005.LNS Commission issues its findings. Oldco
Rangers handed a fine of £250,000 following
an investigation into undisclosed payments to
players (meaning terms of the 5 way
agreement and undertaking letter adhered to
in that no action taken against Newco that
caused actionable harmWithin the FTT opinion is information relevant to
the issue of player registrations. Claims that the
SPL/SFA were intentionally mislead, as were
Rangers auditors Grant ThorntonHMRC make a request for all documentation
relating to Trusts 13, 38 and 63 (identifiable
from the EBT info on the timeline). The
information provided by Rangers again
omitted the side letters, though unknown to
them, HMRC already had them from the
evidence passed following the July police raid.
This despite Rangers insisting all through 2005
that no such letters existedA notice under Schedule 36 FA2008 was issued
on 11 June 2009 with the Rangers’ approval,
enabling the police to hand over the data and
documents seized.Information disclosed in the course of the FTT
makes it clear that Rangers appear to have
mislead their auditors in relation to the true
situation regarding the EBT scheme as
reported in their Key Issues MemorandumInformation disclosed in the course of the FTT
makes it clear that Rangers appear to have
mislead their auditors in relation to the true
situation regarding the EBT scheme as
reported in their Key Issues MemorandumInformation disclosed in the course of the FTT
makes it clear that Rangers appear to have
mislead their auditors in relation to the true
situation regarding the EBT scheme as
reported in their findingsLeaked emails from inside Rangers indicate that
the warrant had caused some consternation and
fraught attempts were underway to limit damageFurther discussion with HMRC in leaked emails
show that HMRC had issued Rangers with
acceptable timeframes for a payment plan but
that these had not yet been agreedManagement accounts up to 31 May 2011 include
an update on the tax liability issues. HMRC will not
let the Wee Tax Liability 'drift' though MRC
(advising Rangers) would prefer to roll it into the
EBT payable. At this this point 'very reasonable'
prospects of success in the EBT case were anticipatedMeeting takes place between HMRC and
Rangers. The meeting was attended by Donald
McIntyre and Stephen Clancy and David Grier
of MCR. HMRC will not allow the position of the
£2.8m to drift, and may consider the penalty
position if this was to occur. A payment to
account would be taken into consideration in
assessing the level of penalty loading.Rangers receive letter from their auditors Grant
Thornton expressing concerns over ability of the
Company to continue as a going concern. It
suggests the accumulated tax liabilities
excluding any from the Big Tax Case now amount
to £13m of arrearsLetter received by Rangers from the SFA in
relation to a possible 2012/13 licence re 31 Jan 12
interim declaration suggests a number of hurdles
to navigateMeeting between HMRC and Rangers suggests
Rangers need to prove they are a viable
business before HMRC will consent to defer
payments and receive a sizeable up front
payment. Suggests that the impending
summary warrant expiry end is upcoming
which will result in this becoming an insolvency
eventMeeting held by Rangers Newco (Sevco Scotland)
at which much of the mattere relating to initial
shareholders and takeover transactions is
dislosed. Also sets out how Sevco Scotland
managed to acquire Rangers rather than Sevco
5088 with what Charles Green would later
refer to as 'the Switcheroo'It is later revealed that on this day an agreement
was entered into with Rangers Oldco for Sevco
5088 Ltd to acquire the assets of Oldco
automatically in the event of the CVA being
rejected in due course at a set purchase price
of £5.5m (see minute of Sevco Scotland)
meeting of 31 October 2012Sevco Scotland Limited (later to be known as The
Rangers Football Club, or Rangers Newco) is
incorporated with Charles Green as sole directorBrian Stockbridge appointed as director and
secretary of Rangers Newco (Sevco Scotland)Imran Ahmad appointed director of Rangers
Newco (Sevco Scotland)Malcolm Murray appointed director of Rangers
Newco (Sevco Scotland)Rangers Newco takes on the existing charges of
OldcoRangers Newco company is changed to "The
Rangers Football Club Limited" from Sevco
ScotlandResolution proposing division and allocation of
shares approved (filed later on 4 Dec 2012)Return of allotment of shares to this date
(following intitial split and allocation) filed on 7
Dec 2012Further allocation of shares up to this date also
filed on 7 December 2012Malcolm Murray ceases to be a director of
Rangers NewcoPursuant to follow up questions from HMRC on
the existence of side letters long denied 'Mr Red' ,
believed to be Ian McMillan, replied to the s20 notices as follows:
"your belief in the existence of documents demonstrating how
amounts contributed to the Trust are determined is irrational
and unfounded. I cannot help with your fantasies and the
production of a S20 makes no difference to this"A report 'Doing SFA for Fair Play' is released by
The Offshore Game, a sub-group of the Tax
Justice Network. It is highly critical of the SFA
for being conflicted and ineffectual, for
allowing a UEFA licence to granted to Rangers
Oldco in circumstances that suggest it
shouldn't have and for conflicts of interest at
the heart of football governance in ScotlandDate at which The Offshore Game claims the
Wee Tax Case liability was agreed and payable
based upon correspondence they had viewedAt a Board meeting of Rangers of this date the
only item of business discussed was
“remuneration planning for the company’s
employees”. The minutes note that Mr Ogilvie
had taken control of Montreal Limited on
behalf of the club and the three board
membersthen resolved to give ownership of
Montreal Limited to Craig Moore: the key
transaction in the DOS EBT scheme.HMRC on this date offer Rangers settlement on
the same terms as the Aberdeen Asset
Management Case according to documents seen
by The Offshore GameHMRC write to MIH (acting on behalf of RFC)
with an offer to settle tax due from 2000 to
2003 in respect of remuneration payments
made by Rangers Football Club to Ronald De
Boer and Tor Andre Flo, based on the outcome
of The Aberdeen Asset Management FTT. The
settlement figure was disclosed at the criminal
trial of Craig Whyte as £2,238,559.91.By a resolution of this date the SPL appoints a
commission consisting of The RT Hon Lord
Nimmo Smith, Nicholas Stewart QC and Charles
Flint QC. Appointed with a remit under rules
G1.1 and G1.2On this date the Five Way Arrangement was
approved by:
1) The SFA
2) The SPL
3) The SFL
4) Rangers Oldco
5) Rangers Newco
While various drafts have been leaked the final
signed version remains a confidential
document. It is further alleged that a side
agreement (undertaking letter) exists to the
document also. The date is known as it
appeared in the LNS commission findings.Eventual start date of the LNS Commission after
amendment (scoping out the DOS elements and
starting only with the EBT's)On this day notice of the [LNS] Commission was
served on Rangers (Oldco and Newco) in the form
of lettersLNS Commission receive letter from Michael
McLaughlin of Messrs DWF Biggart Baillie on
behalf of both Oldco and Newco stating that
he had been instructed by each of them that it
would not appear or be represented at the
preliminary hearing and did not intend to take
part in any further procedure.In a turnaround from previous stated position
Rangers Oldco instruct James Mure QC to
represent them at the upcoming LNS hearing.
Newco remain unrepresentedRangers Oldco make submission of a 'note of
argument to the LNS CommissionRangers Oldco now instruct James Mure QC to
also represent their interests at the LNS
hearing alongside Michael McLaughlinAndrew Dickson (Trust #53: EBT £33K) was
interviewed by Rod McKenzie (acting for SPL)
in presence of Michael McLaughlin - transcript
was tendered to the LNS hearing for
considerationA BBC documentary is aired on the EBT activity
and side contracts used by Rangers titled "The
Men Who Sold the Jerseys". It claims 63
Rangers players and 24 staff members
received EBT payments and says 53 of them
were provided with "side letters" detailing the
structure of payments.Email revealed in the BBC documentary 'The
Men Who Sold the Jerseys' reveals Mike McGill
(FD) was aiding the Whyte takeover faction to
present false information to the Board that
would be acceptable enough to complete the
takeoverEmail revealed in the BBC documentary 'The
Men Who Sold the Jerseys' shows an email
exchange between Gary Withey (Whyte's
lawyer) and Phil Betts, Whyte and Grier (MCR -
later Duff & Phelps) titled 'Ticketus Draft' in
which it is clear all were aware of the Ticketus
financing. He will go on to mention the future
administrators by name also in Nov 2011.A board meeting is held by Rangers at which the
funding of the Whyte takeover is discussed. Duff
& Phelps would later launch a £25m claim against
Whyte and Withey for making a 'false
representation' at this meeting regarding the
source of wealth for the purchase. The BBC
documentary 'The Men Who Sold the Jerseys'
however shows that their Duff & Phelps colleague
David Grier was shown as 'in attendance'
alongside Whyte and Withey representing the
party interested in the takeover.BBC documentary 'The Men Who Sold the Jerseys'
indicate that in an email of this date from Ross
Bryan to Phil Betts and David Grier, Grier is asked
to raise an invoice to Ticketus for a deal he will later
claim to not know about until August. He replies
the same day "will arrange to get the invoice to you
asap".Hearts admitted to "inadvertently" fielding an
ineligible player in their Scottish League Cup
group-stage 2-1 victory over Cove Rangers.Hearts docked two League Cup points and fined
£10,000 by SPFL for fielding an ineligible player
the previous weekImran Ahmad ceases to be a director of Rangers
NewcoWestminster Backbench debate on Governance
of the Football Association (vote of no confidenceCharles Green ceases to be a director of Rangers
NewcoAppointment of Craig Mather as a director of
Rangers NewcoAppointment of James Easedale as a director of
Rangers NewcoAlexander Easedale appointed director of
Rangers NewcoCraig Mather ceases to be a director of Rangers
NewcoGraham Wallace appointed director of Rangers
NewcoNorman Crighton appointed director of Rangers NewcoDavid Somers appointed director of Rangers
NewcoBrian Stockbridge ceases to be director and
secretary of Rangers NewcoPhilip Nash appointed secretary of Rangers NewcoCharge against Rangers Newco granted in favour
of Alexander Easedale over Edmiston House and
the Albion Car ParkCharge against Rangers Newco granted in favour
of Laxey Partners Limited over Edmiston House
and the Albion Car ParkAnnual Reports of Rangers Newco for the
period to June 2013 are releasedCharge fulfilled and released by Rangers in
relation to security held by Laxey Partners (ref
8/3/14)Charge fulfilled and released by Rangers in
relation to security held by Alexander Easedale
(ref 8/3/14)Charge registered in favour of MASH Holdings
Limited over Edminston House and Albion Car
ParkGraham Wallace ceases to be a director of
Rangers NewcoDerek Llambias appointed director of Rangers
NewcoPhilip Nash ceases to be secretary of Rangers
NewcoCMS Advisory Group Limited appointed secretary
of Rangers NewcoNorman Crighton ceases to be a director of
Rangers NewcoBarry Leach appointed as director of Rangers
NewcoCharge granted by Rangers Newco in favour of
Sportsdirect.com Retail Limited effecting a
negative pledge and mortgage of sharesCharge granted by Rangers Newco in favour of
Sportsdirect.com Retail Limited effecting a
negative pledge and mortgage of shares and
Fixed Charge over Intellectual Property RightsCharge granted by Rangers Newco in favour of
Sportsdirect.com Retail Limited effecting a
negative pledge and security over Edmiston
House and Albion Car ParkCharge granted by Rangers Newco in favour of
Sportsdirect.com Retail Limited effecting a
negative pledge and security over Auchinhowie
Training CentreCharge granted by Rangers Newco in favour of
Sportsdirect.com Retail Limited effecting a
Bond and Floating ChargeCharge granted by Rangers Newco in favour of
Sportsdirect.com Retail Limited effecting a
Trademark Assignation in SecurityAnnual Reports of Rangers Newco for the
period to June 2014 releasedJames Easedale ceases to be a director of Rangers
NewcoJames Blair appointed secretary of Rangers
NewcoDavid Somers ceases to be a director of Rangers
NewcoAlexander Easedale ceases to be a director of
Rangers NewcoAndrew Dickson (Trust #53: EBT 33K)
appointed director of Rangers NewcoJohn Gilligan appointed director of Rangers
NewcoPaul Murray appointed director of Rangers NewcoCMS Advsory Group cease to act as secretary to
Rangers NewcoDerek Llambias ceases to act as Director for
Rangers NewcoBarry Leach ceases to act as Director for Rangers
NewcoDouglas Park appointed director of Rangers NewcoCharge granted by Rangers Newco in favour of
Scottish Sports Council (trading as sportscotland)
over Auchinhowie Training CentreCharges held by Sportsdirect.com Retail Limited
regarding property at Ibrox (See Jan/Feb 2015)
amended to reflect rights of Scottish Sports
Council Charge (see May 2015) over AuchenhowieStewart Robertson appointed director for
Rangers NewcoDeloitte resign as auditors of Rangers Newco,
citing threats and intimidation as the reasonsDouglas Park ceases to act as director of Rangers
NewcoGraeme Park appointed director of Rangers
NewcoSatisfaction of all outstanding charges to
Sportsdirect.com Retail and SportScotlandRangers Newco annual reports for period eneded
June 2015 releasedRangers Newco annual reports for period to 30 June 2016 releasedJohn Gilligan ceases to act as director for Rangers
NewcoPaul Murray ceases to act as director of Rangers
NewcoGraeme Park ceases to act as director of Rangers
NewcoRangers Newco annual reports for period to June
2017 releasedCharge granted by Rangers Newco in favour of
Close Leasing Limited over Edminston House and
Albion Car ParkCharge granted by Rangers Newco in favour of
Close Leasing Limited (floating) over equipment
in stadium catering facilities, stadium PA facilities,
stadium bowl screens and stadium WIFISatisfaction of Close Leasing Charge over
Edmiston House and Albion Car Park by Rangers
Newco (ref 12 Feb 2018)The Sunday Herald carried an advert taken out by
fans of Celtic FC to deny that its Glasgow rival
Rangers is the same club it was before being
placed into liquidation in 2012 ahead of the first
match between Celtic and Rangers since the
latters liquatation and climb through the leagues
as a Newco.Mike McGill tells the trial:
1. that he acknowledged that Rangers had
used the firm Ticketus to obtain "short-term
working capital" of up to £6m prior to the
Whyte takeover
2. That Bain (£360K) and Horne (£160K)
received bonuses “for the Rangers sale being
concluded
3. He has “no recollection whatever” of
discussing a wider use of Ticketus by Whyte
and no knowledge of sale of 3 years season
tickets
4. Initial deal was £5.5m for 100% of the
shares, later reduced to a “notional pound”Email from Craig Whyte to David Grier (of Duff
& Phelps) titled 'Project William' making it clear
the expected fees and exit routes from
Administration ahead of the appointment of
David's colleagues as joint administrators.Rangers are fined £50,000 by the PLUS exchange
for a rule breach in failing to disclose that Craig
Whyte was disqualified from being a director.
Rangers shares are also suspended from
trading.Craig Whyte, the ex-director of the former The
Rangers Football Club plc in Scotland, is
disqualified as a director for the maximum
tariff of 15 years, for failing to avoid conflict of
interest in the running of the club, following
proceedings brought by the Insolvency Service.Indictment against Craig Whyte
HIGH COURT OF JUSTICIARY AT GLASGOWWalter Smith (Trust #4: EBT £80K) tells court:
1. Murray prepared to sell in 2008/9
2. Blamed the banks for allowing Rangers spending
3. Agrees spending on playing squad to generate CL
revenue is gambling
4. Was aware heavily indebted to bank who were
running the board prior to Whyte involvementAt a costs hearing at the Court of Session,
Charles Green demanded that Rangers honour
a contractual commitment to pay his legal fees
for his forthcoming criminal trial for allegedly
defrauding investors during the £20M initial
public offering (IPO) made by the company. It
erupted into a discussion about whether
Rangers were the same 'club' as that which
existed before.The Tax Justice Network release an update
following the Craig Whyte trial.
Sir David Murray had put on the record the
financial state of the club in 2011. Wee Tax
Case liability known since January 2011 with
no defence. Also that SFA failure to allow the
commission to consider sporting sanctions
when it knew the premise for doing so was
wrong leads to serious concerns on their own
comptetence to fairly run the game.David Horne tells the court:
1. David Murray’s team spent “nothing” on checks
on Craig Whyte prior to his takeover of the club
2. Horne told how he only learned of Ticketus role
after the dealRangers supports groups threaten to boycott
Lloyds as The Rangers Supporters Assembly,
Rangers Worldwide Alliance, Rangers
Supporters Trust and Rangers Supporters
Association issued a joint statementMartin Bain (Trust #8: EBT £248K) succeeds in
having £480K of Rangers Oldco cash frozen as
Lord Patrick Hodge said he was satisfied there
is a real and substantial risk of the club going
into insolvency.
Rangers submitted in defence that the tax
arrangements which had given rise to the large
HMRC claim and alleged liabilities incurred on
his watch. By seeking to use the HMRC claim to
secure a warrant to arrest on the dependence,
Mr Bain was unreasonably taking benefit from
his own irregularities.Martin Bain (Trust #8: EBT £248K) drops his
unfair dismissal claim against Rangers Oldco
for £1.3m (reduced to £900K by this time).Rangers release a statement:
“The remarks in The Court of Session today
made by Levy & McRae with regard to their
concerns about the Club’s solvency are
unfounded and unwarranted and these are
nothing more than scaremongering tactics.
The Club is extremely disappointed and angry
that this action was taken when there were
categorical assurances from the Club’s lawyers
that the money was on its way and it is
regrettable that those assurances were not
deemed sufficient by Levy & McRae.”During Ray Parlour's divorce proceedings in
England, details emerge of a disguised
remuneration scheme using dual contracts,
some of which used EBT loans similar to that
Rangers had been using (what would come to
be known as the Big Tax Case). Arsenal would
reach a settlement with HMRC to extinguish
any liability shortly after.Queens Park go into administration (exiting 3
April 2000)Greenock Morton go into Administration (exiting
8 August 2001)Clydebank go into Administration - they would
exit when taken over as Airdrie United on 9 July
2002. The new club would eventually reclaim
the name Aidrieonians and club crest in 2013Airdrieonians are liquidated, but a successor club
Airdrie United buys the Clydebank team out of
AdministrationMotherwell enter Administration (exiting 20 April
2004)Dundee enter Administration (exiting 6 August
2004)Livingston enter Administration (exiting 13 May
2005)Gretna enter Administration (eventually dissolved
8 August 2008)Livingston enter Administration again (exiting on
13 August 2009)Dundee enter Administration again (exiting on 12
May 2011)Dunfermline Athletic enter Administration
(exiting on 13 December 2013)Hearts enter Administration (exiting 11 June
2014)Rangers supporters group Vanguard Bears hold
a meeting with Rangers owner Craig Whyte. CW
among other things claims that:
- the Ticketus money was just working capital
- that there are no cash flow issues at Rangers
- that the club are appealing the Wee Tax Case
liabilityDuff & Phelps release a statement on behalf of
Rangers on the club website. Effectively stating
that they are unable to meet the licensing
criteria to play in Europe for 2012/13Leaked email from Regan (SFA) to various senior
SPL, SFL and SFA persons indicating a carve up
and compromise that would see Rangers Newco
start life in the second tier if they accepted
certain sanctions. No justifications for why the
sporting reasons for doing so were included.Regan comes under pressure to resign in the
wake of the leaked emails detailing the
gerrymandering of the league set up and back
room agreement leaked previously. He comes
back blazing though with a warning that
Scottish football faces “a slow lingering death”
if Rangers are not parachuted into the First
Division.Off the back of leaked plans to shoehorn Rangers
Newco into Div1, clubs consult with their fans and
issue statements of intents that they would
oppose this in the cases of Falkirk, Dunfermline,
Partick Thistle and most vocally Raith Rovers.
“Do you sell your position for 30 pieces of silver
for some short-term advantage or take the moral
high ground?” (Turnbull Hutton, Raith Rovers)Cowdenbeath become the latest club to
announce they will not support the
parachuting of Newco Rangers into Div1 -
noteably including a statement from former
Rangers Vice-chair Donald Findlay criticising
the SFA and SPL for pressurising his club “I
won’t forget the way they have tried to bend
me and this club to their will.”Clyde release a club statement shedding light
on the "scaremongering by the chief
executives of the SFA and SPL" (Regan and
Doncaster). In particular it references the
"Armageddon Theory" presentation they were
given by Doncaster, threats of non-payment of
moneys due to the SFL and the unprecedented
nature of a new team being admitted in this way.SFL clubs vote on proposals that would see
Rangers Newco begin as a new team in Div1.
The vote is 25-5 in favour of them beginning
instead in Div3.David King (Rangers director) is arrested and
charged with tax evasion in South AfricaDavid King invests into Murray Sports Limited via
Ben Nevis Holdings Limited £20m for a stake of
15.5%David King is appointed director to Murray Sports
LimitedDavid King transfers his holding in Murray
Sports Limited from Ben Nevis to Metlika
Trading Limited - both owned via his Glencoe
Investment Trust based in GuernseyFounder of Celtic Boys Club, Jim Torbett, found
guilty of sexually abusing three former young
players including Alan BrazilFormer head of Celtic Boys Club, Jim Torbett,
already convicted of child abuse in 1998 is again
arrested and charged relating to further
allegations of child abuse. The allegations
include three cases of indecent assault and
three accusations of lewd, indecent and
libidinous practices.At a hearing at Glasgow High Court, it is
determined that Jim Corbett, former head of
Celtic Boys Club and convicted child abuser, will
stand trial for the abuse of six young boys
relating to 12 charges spanning from January
1970 to August 1994.Jim Torbett, the former head of Celtic Boys
Club, is jailed for six years after being
convicted of sexually abusing three boys over
an eight-year period. The offences of which he
was found guilty relate to five abuse charges
between August 1986 and August 1994.Gerald King, who had previously been found
guilty of taking indecent pictures of children in
February 1987, been charged by police over
"non-recent" offences relating to the time he
spent as a teacher. The charges relate to 1
August 1983, to30 June 1989. King had also
been Chairman of Celtic Boys club. King had
also worked at Jim Torbett's firm The Trophy
Centre.Gerald King is convicted of sexually abusing four
boys and a girl while he was employed as a
teacher between August 1984 and April 1989.
He was also found guilty of taking indecent
pictures of children in February 1987.
King had previously been involved in Scottish
football as Chairman of Celtic Boys ClubFrank Cairney, a former manager of Celtic Boys'
Club was acquitted of charges of shameless
indecency towards young football players due to
lack of evidenceFrank Cairney, acquitted of offences against
children in 1998 through lack of evidence, is
charged in connection with 6 alleged historical
sexual offences. He was a former Celtic Boys
Club coach and managerFrank Cairney, a former Celtic Boys Club coach
and manager, appeared at Hamilton Sherrif
Court charged with ten charges involving
alleged abuse between 1965 and 1986.Hugh Stevenson, a former youth football coach
and top-flight assistant referee, is accused of a
catalogue of child sex offences in Scotland by
Peter Haynes. Stevenson died in 2004. Haynes
says he reported the allegations to the police
in 1993 and 1996 and also warned the SFA, but
said he was never told of any outcome. The
account of the systematic abuse he suffered at
the hands of an SFA employee is harrowing.
Two further victims would come forward to tell
of abuse they suffered from StevensonJim McCafferty - formerly a a kitman for Celtic,
Hibs and Falkirk - gives an interview to the Daily
Record in which he admits a catelogue of abuse
of up to 12 boys over 2 decades during his
time in Scotland. He admits abusing young
players at Celtic between 1990 and 1996Ex-Rangers scout Harry Dunn is accused by
Darren Mixon trying to rape him aged 16 in his
flat. Though he was arrested in March 2017 on
a number of historic charges, Dunn died in
November 2017 before he could face trialQueen of the South release a statement claiming
"Scottish football is badly in need of
reconstruction. The SPL has failed". It goes on
to accuse the SPL of threatening them and
being intent on ensuring Rangers played in the
second tier regardless of the vote.Frank Cairney, a former Celtic Boys Club coach
and manager, found guilty of nine charges of
sexually abusing young footballers. Cairney
had been acquitted in 1998 on similar chargesA former youth footballer who says he was
sexually abused by Rangers coach Gordon
Neely inside ibrox stadium is told by the club
(Newco) he should pursue his complaint with
liquidators of the OldcoA former youth footballer claims he was raped by
Gordon Neely in Edinburgh in the 1980s. The
abuse happened while Neely was at Hutchison
Vale in Edinburgh in the 1980's. Neely had died
two years previously. Neely had also coached
at Hibs and Rangers where other allegations
of abuse would surface.Rangers tell the BBC that Gordon Neely, a
former coach, had been dismissed due to
allegations of inappropriate behaviour towards
children. Neely had also coached at Hibs and
Rangers where other allegations of abuse
would surface.Former Rangers, Hibernian and Hutchison Vale
coach Gordon Neely (who was previously
accused of abuse while at Hutchison Vale is
also accused of abuse in the 1980's while at
Hibernian and Rangers. Also continuing to
abuse after being fired by Rangers when
offering one-to-one training and activity
weekends in Dunkeld and Dalguise, Perthshire,
for young footballers. Neely had died several
years previously and would not face trial.The Scotland National Team are defeated 0-3 by
Morrocco in Stade Geoffroy-Guichard, Saint-
Étienne during the France 1998 World Cup group
stage. It would be the last major tournament
the mens team would qualify for at least 20
years.In a two-legged defeat on aggregate to England in
what was termed the 'Battle of Britain', Scotland
fail to qualify for Euro 2000 though win the 2nd
leg at Wembley 0-1.A 2-0 away defeat to Belgium means Scotland fail
to qualify for the South Korea and Japan World
Cup 2002 at the expense of Croatia and Belgium -
2 footballing peers of ScotlandScotland boss Craig Brown's job is reported to
be under threat as he's reported to have sung
"Hello, Hello, we are the Billy Boys" - which
contains the line "We're up to our knees in
Fenian blood, surrender or you'll die." The
claims against Brown were made by a
former girlfriend, Lynda Slaven. Brown had
started his footballing career at Rangers.
Brown keeps his job, unlike Donald Findlay a
few days earlier.Scotland coach Craig Brown resigns from his
position in the wake of two failed qualification
campaignsBerti Vogts named new Scotland manager,
replacing Craig BrownBerti Vogts resigns as Scotland manager after a
1-1 draw with Moldova had effectively eliminated
chances of qualifying for 2006 World Cup. Nine
days later Scotland would drop to 77th in the FIFA
rankings - a then all-time low, though they would
sink to 88th the following March.Netherlands thrash Scotland 6-0 in the Euro 2004
playoff to win 6-1 on aggregate ensuring Scotland
fail to qualify for yet another major tournament.Walter Smith (Trust #4: EBT £80K) is appointed
Scotland Manager. Scotland would still fail to
qualify for the German World Cup 2006.Walter Smith (Trust #4: EBT £80K) resigns as
Scotland manager to become once more
manager at Rangers. At the time Scotland were
leading a qualification group including both
Italy and France.Alex McLeish (Trust #29: EBT £1.7m) is
appointed Scotland managerAlex McLeish (Trust #29: EBT £1.7m) is resigns
as Scotland manager to take a role at
Premiershipclub Birmingham CityA 1-2 home defeat by Italy means Scotland fail
to qualify for Euro 2008 despite a campaign that
included two memorable wins over France.George Burley is appointed Scotland Manager,
taking over from Alex McLeish (Trust #29: EBT
£1.7m)George Burley sacked as Scotland Manager
after a series of poor resultsSFA President George Peat demands a probe into
the drinking session that resulted in Barry
Ferguson (Trust #6: EBT £2.5m) and Allan
McGregor being dropped despite manager
George Burley and CEO Gordon Smith having
declared the matter closed.A 1-0 defeat by Netherlands sees Scotland fail to
qualify for World Cup 2010.Barry Ferguson (Trust #6: EBT £2.5m) and Allan
McGregor alleged to have engaged in an all
night drinking session and it is announced a
few days later neither would play in the
upcoming game against Iceland, though after
apologising both will take a place on the bench
on 1 April.During Scotlands match against Iceland, Barry
Ferguson (Trust #6: EBT £2.5m) and Allan
MacGregor were pictured making rude
gestures while sidelined for the game following
an all night drinking session following a 3-0
defeat by Netherlands. Both were current
Rangers players. Rangers have suspend the
players for 2 weeks, while Ferguson is stripped
of the captaincy. The SFA announce neither will
be selected again for ScotlandAnother low point between the SFA and former
Scotland captain Barry Ferguson (Trust #6: EBT
£2.5m) arrives as he launches an X-rated tirade
at a Rangers Legends event recounting the
2008 fixture pile-up:
“F*** the SFA! I tell you one thing, they never helped us.”
“I hate they b***ards!”Barry Ferguson (Trust #6: EBT £2.5m) brands
the SFA 'a joke' over their handling of the fall
out from the infamous drinking session.
"But the SFA? That was a shambles for me.
Then I hear a few days later [the SFA chief
executive] Gordon Smith saying on the radio
the door might not be closed, we could still
play and all that sort of stuff. That sums it up
for me, the left hand never knows what the
right hand is doing in that place."Gordon Smith, CEO of the SFA fires back at
Barry Ferguson (Trust #6: EBT £2.5m) accusing
him of deliberately trying to disrupt Scotland's
preparations for Wednesday night's World Cup
qualifier in Norway.Rangers lose the UEFA cup final to Zenit St
Petersburg. Riots ensue in Manchester where the
final was held when a big screen in Picadilly
Gardens fails. There were 39 fans arrested and
widespread violence in what would be referred
to as the Battle of PicadillyCeltic lose the 2003 UEFA cup final to FC Porto in
Seville after extra time. It is reported that up to
80,000 Celtic fans were in the city in what UEFA
called "the largest travelling support to have
assembled for a single game". Celtic would
receive a FIFA Fair Play award the following
season for the behaviour of their fans.More embarassment for the SFA as Fans Without
Scarves break news that the Scotland squad have
been wearing Vauxhall sponsored training gear
in recent games despite the sponsorship contract
having finished months ago and no further
monies being receivableFormer Rangers goalkeeper Allan McGregor
called up to represent Scotland again for the first
time since receiving a life ban in 2007 for serious
misconduct by Scotland Manager Alex McLeish
(Trust #29: EBT £1.7m). No retraction of the
reported life ban given, though it is pointed out
that the original sanction didn't rule out the
possibility of being put forward for selection at
a future date.Craig Levein is appointed Scotland manager,
taking over from George BurleyScotland manager Craig Levein attracts a lot of
criticism for playing a 4–6–0 formation in a crucial
qualifying game against the Czech Republic that
Scotland lose 1-0With Scotland needing to beat Czech Republic to
keep realistic qualification hopes alive, they draw
2-2 at home with 2 controvential penalty calls late
in the game both going against Scotland. Scotland
again fail to qualify for the Euro's in 2012.Craig Levein is relieved of his duties by the SFA
after a series of disappointing results in the 2014
World Cup qualifying campaignGordon Strachan is appointed Scotland
manager, taking over from Craig LeveinBack to back defeats against Wales then Serbia
effectively provide an early knock out of
qualifying for World Cup 2014, but results do pick
up later in the campaign.Despite the Euro 2016 finals tournament being
expanded from 16 teams to 24, Scotland again
fail to qualify after only managing a draw with
Poland while Ireland beat Germany in the
other game in the groupA 2-2 draw away to Slovenia ends lingering hopes
of a runner up spot in qualifying for the 2018
World Cup.After failing to qualify for the World Cup, Gordon
Strachan ends his position as Scotland
manager by mutual consent with the SFASFA attempts to get Northern Ireland manager
Michael O'Neill to take the Scotland manager
role are rebuffed as he elects to stay with
Northern Ireland instead causing further
embarassment at the SFA that Strachan was
allowed to leave his position without firm plans
for a replacement.Alex McLeish (Trust #29: EBT 1.7m) is
announced as the next Scotland manager. The
appointment is not widely popular on the basis
of his previously leaving Scotland for a
perceived better job, poor record in
management since and his involvement in the
EBT regime that stigmatised the Scottish gameRangers and Scotland legend Ally McCoist calls
the SFA Hall of fame U-Turn over Gazza's
inclusion "an embarassment"Former Celtic, Arsenal and Scotland striker
Charlie Nicholas brands the SFA an
'embarassment' for their handling of the
Michael O'Neill deal and Malky Mackay's
interim spell as Scotland managerMalky Mckay is appointed interim Scotland
manager in an appointment that was widely
criticised. Mckay had previously been relieved
of charge at Cardiff due to alllegedly racist and
homophobic text messages exchanged with
colleagues.In a radio interview ahead of a match against
Netherlands, SFA CEO Stewart Regan makes it
clear that Malky Mckay has no chance of
becoming Scotland manager permanently. This
causes Mckay himself embarassment when
speaking ahead of the match about how long
he might be in charge as he clearly was not
made aware of this.Vinny Jones, the former Wales captain, calls the
SFA and embarassment and the decision to
cancel his inclusion in the SFA Hall of Fame as
'absolutely disgraceful'.Dundee United brand the SFA "a shambles, an
embarrassment" after confusion over their
UEFA Cup status.
The club say they were misinformed on three
separate occasions by the game's ruling body
that they had been promoted from the second
qualifying round into the competition proper
as a result of Liverpool's elevation into the
Champions League. It was Hibs who benefit.Rangers boss Steven Gerrard claims that Scottish
referees have been biased against Rangers for
yearsKilmarnock boss Steve Clarke claims that bad
refereeing decisions are having too much
influence in the outcome of football matchesKilmarnock boss Steve Clark releases a statement
criticising the SFA appeals process following the
upholding of what was widely considered to be a
wrongly issued red card to Gary Dicker.Aberdeen manager Derek McInnes criticises SFA
'incompetency' over appeals process in the wake
of yet more apparent inconsistencies in
outcomes.The SFA announce that Rangers goalkeeper Allan
McGregor will face no further disciplinary action
despite kicking out at grounded Celtic player Ajer
in what most thought was a clear case of violent
conduct off the ball. His Manager Steven Gerrard
had previously conceded he was lucky it wasn't
seen and would talk to him after the game about
it.Celtic keeper Craig Gordon wades into the
debate about inconsistent outcomes of the
new appeal process.
"You don't know who they are," said the Celtic
goalkeeper. "It's a strange system. You never
know who the referees are or what their
allegiances might be."The SFA are roundly criticised for failing to accept
responsibility for the child abuse scandals that
have rocked the game, instead passing blame
to the Scottish Youth Football Association. It
emerged in December that 2500 of the 15,385
coaches registered with the SYFA did not have
PVG clearance.The SFSA releases the results of its first survey of over 16,000 football fans.
It shows:
- dissatisfaction with the SFA/SPFL
- overwhelming support for more fan involvement at the SFA and SPFL
- overwhelming support of an independent watchdog
- overwhelming support of an independent national fans bodyDaily Record columnist Gordon Parks adds much
needed reality to a debate on historic supposed
misdeeds in pointing out re Peat's comments:
- the SFA didn't schedule league games, the SPL did
- his past swapping directorships at liquidated Airdrie
for Stenhousemuir in order to keep hold of his cushy
SFA position and entitlement
- his legacy of failure re qualifications, EBT's and
financial disastersScotsman journalist Andrew Smith, illustrates the
absurdity of Peat's position. The season had
already been extended by 4 days for Rangers in
2008 and it'd cause fixture chaos for others.Former SFA President George Peat claims that a
club chairman urged him 'not to help Rangers in
any way' amid a fixture backlog in 2008. It is
suspected he refers to Celtic. No explanation
is given why he finds a request not to help one
team at the expense of others in a Scottish
competition taking place AFTER the UEFA cup
final is distasteful to him.Former SFA President George Peat warns
Scottish football to be wary of power grab
by clubs fuelled by damaging self-interest. He
believes instead more trust needs to be put in
the blazers responsible for the interests of the
myriad of juniors, schools, amateurs etc.
He also expresses SFA's botched attempt to
land Michael O'Neill was embarassing. No
consideration is evident that other
stakeholders (fans, players etc) might be
beneficial to governance of the game.The Scottish cup draw decends into farce as
Scottish FA president Alan McRae calls a halt
when one of the balls split before being drawn.
Rumours abound about refrigerated balls.The Daily Record carries a story by Michael
Gannon, criticising the Project Brave approach to
youth development and a style of governance
in which the clubs are expected to do what is best
for Scottish football collectively in general:
"And the whole process has just shown yet
again when it comes to self-interest in the
Scottish game, nothing has changed. You could
stick our 42 clubs in a room and they couldn’t
agree on the colour of the curtains."The Sun carries an article by Des McKeown that
is critical of Project Brave criteria for elite status,
noting that St Mirren and Caley Thistle produced
more Scotland players than 4 Elite clubs and that
smaller clubs often have more success in bringing
players through to the first team and an over
emphasis on financial commitment compared
with successScottish football's governing bodies need a
summit to address a "genuine concern for the
state of the game", says Aberdeen chairman
Stewart Milne. The statement comes in the
wake of a slew of refereeing and appeal
decisions that have left many clubs outraged.Future SPL CEO and current Partick Thistle
Managing Director Ian Maxwell criticises the SFA's
Project Brave plan for youth development, saying it
it 'misses the point' and that any strategy needs
to also focus on getting kids from age 17 (the remit
of Club Academy Scotland) through to the first
teams too.Meeting at Firhill by a breakaway group of 13
clubs that fear the radical Project Brave plans
to revolutionise the youth game in Scotland
are freezing them out.An article by Henry McLeish in the Scotsman is
critical both of the growing unchecked power
of the big clubs with in the SFA and of the
direction Project Brave (which started life as
McLeish's own recommendation in one of his
reports on Scottish football) has taken. Stating
it has been corrupted by club interests and is
doomed to the same old failures.Henry McLeish, lashes out at the direction
Scottish football has taken in the wake of
Regan's departure. "It's crucial that the
balance between the SFA and the SPFL is
rebalanced so therefore in terms of power,
in terms of finance and who does what.
Project Brave is a classic example. It's
changed dramatically over the last 12
months because of the influence of the
big clubs. I don't believe that Project Brave
now serves the best interests of Scottish
football as it moves forward.Former First Minister Henry McLeish publishes
the first part of his review on Scottish football
and need for reform including significant
reforms to youth development which would
go on to feed into Project Brave.Former First Minister Henry McLeish releases
Part Two of his review into Scottish Football and
the need for reform. It includes entirely
revamping the existing SFA Boards.SFA Board of Directors and the Association’s
Corporate Management Team along with Alistair
Gray, MD of Renaissance and Co hold two-day
meeting held in the Bellshill Hilton to discuss
forward action in the wake of the 2 McLeish
Reports. Outcome is the "Scotland United:
2020 Vision" released the following MarchAround this date the SFA release the "Scotland
United: 2020 Vision". The document slapped the
SFA's own back for recognising that it had:
- a lack of core purpose
- a lack of clarity in its operations
- a failure to engage efficiently and effectively
with its stakeholders in the 21st Century.
It promised to set about improving Scottish
footballl for the better.Hugh Dallas and Stewart Regan release a
statement. Dallas refutes involvement in any
cover up and Craven’s allegations of
‘victimisation, harassment and bullying’ at the
hands of himself and John Fleming. Regan
gives the SFA's support to Dallas and Fleming
and notes their key involvement in the Respect
the Ref, Respect the Game.At some point around here to little publicity the
SFA release the second part of their 2020 Vision
(2015-20) to little fanfare. It contains very little
analysis of the success of the first part.
Expectations of qualifying for major tournaments
appear to be downgraded to 2 of out of 3 from
here on in. Back slapping on actioning 95% of
the McLeish recommendations within, though it
appears McLeish himself is less enthused with
how they have been supposedly implemented.Partick Thistle beat Greenock Morton 1-0 but
all attention is on the 'ghost goal' scored by
Doolan and coming back into play off the back
of the net, with confused officials letting play
continue while Thistle celebrated.Alan Archibald, Partick Thisle manager reveals he
has still heard nothing back from the SFA about
the 'ghost goal' which received millions of hits
online - no explanation or apologyVictims of child abuse announce are to sue
the SFA for historic failings:
"...now the SFA have admitted their
terrible failings I hope they will deal with this
matter with decency and transparency".
Victim Pete Haynes adds:
"Ian Maxwell has told the country he believes
his organisation's child protection policies are
a success... the hurt his statement caused to
myself, my family and other survivors is
beyond measure. It is in total contradiction to
that of his predecessor, Stewart Regan"SFA release a statement following Rangers
entering Administration. Expresses concern at
the situation and notes perilous financial state
of Scottish football clubs. Takes no
responsibility for failing to set FFP criteria in
domestic football or ensure its teams live
within their means nor intent to do so in future
despite recognising it is a good thing to do so.
No meaningful steps will be taken following
this.Dougie McDonald, the referee who lied about his
reasons for reversing a penalty for Celtic,
announces his retirement.Steven Craven, until recently a linesman, admits
that he and Dougie McDonald lied to Celtic
manager Neil Lennon about the reasons for
reversing a penalty decision. Claims that Refs
chief Hugh Dallas tried to get him to record an
incorrect report of the incident and that he
quit due to bullying and harrassment.Blogger Phil Mac Giolla Bhain reveals that under
fire ref chief Hugh Dallas send a tasteless email
from his SFA email account to colleagues which
made insinuations of the Pope being a
paedophile. A discplinary hearing is arranged
by the SFA which ultimately will see Dallas lose
his job. Seven other staff members at the SFA
had also sent onwards the email.Dumbarton axe their youth development
programme. Tony McInally takes aim at
the SFA over it due to Project Brave:
“There’s no clarity at all from the SFA or club
academy Scotland about how much funding
they’ll get, all they’ve said is that it’ll be cut.
“I’m not holding back in what I say as I don’t
agree with it at all, they’ve totally disillusioned
me and sickened me from the game. I’m
chucking football altogether.Clyde FC announce they are axing their youth
setup blaming the SFA due to anticipated funding
cuts if they remain part of the SFA Club Academy
Scotland (CAS) model for youth development.The SFA’s Project Brave demands for SIX full-time
posts have sparked a backlash against their plans
to overhaul the Scottish game’s broken academy
set-up. Dundee, St Johnstone and Motherwell
railed against the strict criteria required for them
to achieve elite status.Former Scotland captain and current Celtic
captain Scot Brown criticises the SFA's decision
to continue playing at Hampden.
"Hampden is possibly one of the worst
stadiums I have played in for atmosphere. For
footballing-wise and Scotland as well, I think
we should be playing at Celtic Park, Ibrox and
the smaller games, when you only get 17 or
18,000, should be at Hibs and Hearts, and the
bigger games could be at Murrayfield as well."Killie boss Steve Clarke brands the SFA
'unprofessional' for misspelling his name on the
disciplinary charge he received. “Maybe I’m
being a little bit pedantic, but I thought it was
disrespectful that they spelt my name wrong,
both on the front cover and inside. I won’t use
the word amateurish, but certainly
unprofessional". He vows to fight the charges.The SFA announce charges against Steve Clarke
and Kilmarnock on the back of comments made
after the Gary Dicker farce. One for implying bias
or incompetence of a match official and another
for bringing the game into disreputeSpurred by growing dissatisfaction over the role
of the SFA in overseeing continued failure, lack of
accountability and hypocrytical charges inter alia,
'Fans Without Scarves' a protest group campaining
for SFA reform is born. They begin a petition for a
vote of no confidence in the SFA.Dundee criticise the SFA for ‘encouraging clubs to
be fiscally irresponsible’ to meet the Project Brave
requirementsChannel 4 journalist Alex Thompson claims
"Rangers cheated at football: the fraudulent
silverware must go". Referencing the Tax
Tribunal: "Mr Black [Murray] 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."
Thompson calls this 'Sporting advantage'.Channel 4 journalist Alex Thompson reports that
the Rangers EBT scheme being deemed
'disguised remuneraition' fatally undermines the
SPL's Nimmo Smith review which was entirely
predicated on such schemes being legally open
to all clubs to adopt in the assumptions it drew
regarding there being 'no sporting advantage'.
The fact they are clearly now illegal renders the
view redundant.Newly appointed Non-Executive director of
Rangers, Chris Graham of the Rangers
Supporters Trust, is reportedly investigated
for tweeting at the time of the Charlie Hebdo
slaughter, to the well-known Islamic activist
Anjem Choudary a drawing of the Prophet
Mohamed an explicit image of a gay sex act.
He would later be resign from his position at
Rangers 2 days laterRangers Newco director Charles Green is
criticised by Show Racism the Red Card charity
over comments made regarding fellow director
Imran Ahmad in a newspaper interview the
prior dayThe SFA charges Charles Green over alleged
racist comments made two days previouslyFormer Rangers Oldco director and future Rangers
Newco director David King entered a plea of guilty
in the South Gauteng High Court held at Palm Ridge,
on 41 counts of various contraventions of section 75
of the Income Tax Act 58 of 1962, as per the
indictment.Channel 4 journalist Alex Thompson sets out
the crux of the LNS Findings: No competitive
advantage as 'legal' so no sporting
sanctions such as title-stripping. Though failed
to register all payments players still entitled to
play.
Asks the question "why the full-disclosure rule
exists in the first place? The answer is clearly
the desire for financial transparency and the
obvious point that ‘secret’ payments quite
clearly could be the route to cheating. But in
this case it was not ruled to be so"The now famous 'succulent lamb' article is written
by James Traynor. It would go on to spawn the
term 'succulent lamb journalism' used to refer to
the obidient regurgitating of spoon-fed stories
that do not offend the hand that feeds, in place
of actual critical or investigative journalism.Alex Thompson (Channel 4 journalist) reveals that
'succulent lamb' journalist James Traynor is
running his copy by the Ibrox hierarchy at this
time when doubts are there about Whyte and his
ability to make good on financial commitmmentsRangers Manager Ally McCoist reacts angrily to
news that independent inquiry, chaired by Lord
William Nimmo Smith, into rule breaches by
owner Craig Whyte and the club had imposed
a year-long transfer ban on the club. He
demands to know the names of the people he
says "could have killed our club". Their
identities were later revealed and all three were
advised by Police to take precautions. They
received threats and intimidation.SFA CEO Stewart Regan reveals counter-
terrorism police officers had visited the SFA to
offer security advice after threats were
received during the torrid period following
Rangers' descent into liquidation. He calls
recent behaviour of Rangers representatives
"undignified and irresponsible"Charles Green addresses the chairmen of SFL
Clubs and spoke candidly to the club chairmen
yesterday on condition that they didn’t repeat
what he said. Several, disappointed with the
shabby deal shared it with Alex Thompson of
Channel 4 News: "We know Green said the
Scottish Football Association boss Stewart
Regan had told him there is no way “Rangers”
will be in D3 next season."A Report by The Offshore Game, part of the Tax
Justice Network titled "RANGERS LOSE THE BIG
TAX CASE – WHAT NOW?" reflects on the LNS
conclusions. Key to the decision on no sporting
sanctions was that Rangers were not doing
anything unlawful. At the time of the inquiry
the tax tribunal had ruled in favour of Rangers.
After the way that the courts so
comprehensively trashed the decision of the
tribunal, they say it is difficult to see how there
isn’t an argument for looking at the issue
again.Takeover Appeal Board published its decision
upholding rulings of the Takeover Panel
Executive and of the Hearings Committee of
the Takeover Panel that David King acted in
concert with Messrs George Letham, George
Taylor and Douglas Park to acquire more than
30% of the voting rights in Rangers and is
required under the Takeover Code to make a
offer at a price of 20p per share for all of
the shares not already held by members of his
concert party. Mr King should announce an
offer by 12 April 2017.No such offer having been announced
pursuant to TAB ruling of 12 March 2017, the
Takeover Panel initiated proceedings in the
Court of Session, Edinburgh under section 955
of the Companies Act 2006 seeking an order
requiring Mr King to comply with these rulings.Executive of the TAB ruled that David King
acted in concert with Messrs Letham, Taylor
and Park in procuring the purchase
by New Oasis Asset Management (“NOAL”) of
14.57% of the shares of Rangers on 2 January
2015. As it exceeded 30% of the issued share
capital of Rangers. Mr King thereby incurred an
obligation under rule 9 of the Code to procure
the making of an offer for all Rangers shares
not held by concert party. The offer price
should be 20p per share.The TAB Committee upheld the Executive’s
ruling and directed Mr King to announce an
intention to make an offer by 4 January 2017.
Other than as regards the announcement date,
the offer was to comply with the Executive’s
ruling of 7 June 2016.David King failed to procure the making of an
offer in accordance with the TAB’s ruling. The
Executive applied to the Outer House of the
Court of Session under section 955 of the
Companies Act 2006 for an order (or
interlocutor) enforcing the requirement to
make an offer. The Outer House ordained
Mr King to announce within thirty days and
thereafter make in accordance with the Code,
a mandatory offer at a price of 20p per share
for the share capital not already controlled by
the concert partyFollowing the Outer House ruling of 22 Dec
2017, King then appealed to the Inner House
which, by its interlocutor of 28 February
2018, upheld the ruling of the Outer House
and affirmed the interlocutor of the Outer
House subject to an amendment intended to
clarify that the offer should also exclude
shares of Rangers owned by NOAL.An announcement was published stating the
intention of Laird Investments (Proprietary)
Limited (“Laird”) to make an offer at 20p per
share in cash for all the ordinary issued share
capital of Rangers not already controlled by
the concert party. The announcement
described Laird as a private company,
ultimately owned by a trust of which Mr King
and his family are beneficiaries. No cash
confirmation of funds yet made.Having become concerned that Mr King might
publish an offer document without the
requisite cash confirmation, the Executive
applied for and obtained an interim interdict
from the Outer House preventing Mr King from
publishing in his own name or that of Laird an
offer document that did not contain a rule 24.8
cash confirmation from a third party
considered by the Executive to be appropriate
for the purpose. King still obliged to announce
an intention to make an offer by 30 March
2018By email David King requested that the
Committee be convened to review the
Executive’s refusal to agree his request for an
extension of time to send an offer document
to Rangers shareholders pursuant to rule 24.1
of the City Code on Takeovers and Mergers
(“the Code”).In an email exchange with the TAB Executive,
David King makes a request for an extension of
time and the Executive’s ruling refusing that
request were communicatedIn emails to the Executive dated 29 March 2018
from Mr Blair (the Company Secretary of
Rangers and a partner of Anderson Strathern
LLP) it was said that the cash confirmation
wording would be addressed before the offer
is sent out (i.e. before the rule 24.1 offer
document was published)The TAB Executive pointed out to Mr King that
the offer announcement was deficient in
various respects including, in particular, in
failing to include cash confirmation by an
appropriate third party. Mr King was told that
while such deficiencies went un-rectified,
steps would be in train to place the non-
compliance before the courtIn an email the Executive explained to Mr King
that, to eliminate the risk of shareholders
accepting an offer and then finding that the
cash to satisfy it was not forthcoming, cash
confirmation would in practice need to be
provided by a UK financial adviser or bank
stating that sterling funds were freely available
in the UK and could not be withdrawn or
withheld if the offer were to become
unconditional.In a letter to Laird and Mr King the Executive of
the TAB repeats its position on cash confirmation
as stated in the email of 6 April 2018The Executive spoke to Mr King on the phone.
It suggested King approach Investec to provide
the requisite confirmation, having regard to
the existing relationship in South Africa
between Investec, Laird and King’s company,
Micromega. Investec is evidently a bank which
the Executive regarded as acceptable in
principle for holding funds and giving cash
confirmation. Mr King is recorded in the note
as having agreed to start the process of
engaging Investec that same day.An email of 12 April 2018 from Mr King to
Cornelia Kemp, an employee of Micromega, it
appears that Mr King instructed Ms Kemp to
contact Investec and find out what would be
entailed in holding the funds in sterling in the
UK. That email was forwarded to the Executive
who thanked Mr King and asked him to keep
them postedThe Executive asked for an update on getting
the money into an Investec UK sterling account
and getting their corporate finance division to
give the cash confirmation statement in the
offer document.Mr King asked the Executive whether the
opening of a sterling account with Investec in
South Africa would be acceptable. The
Executive replied on the same day saying that
it would not, and repeating the requirement
for there to be a sterling account in the UK to
which recourse could be had, if necessary,
for satisfaction of the offerIn a telephone call with the Executive on 20
April 2018, Mr King is recorded as saying that
Investec would be coming back to him during
the course of the day regarding the opening
of a UK sterling account and providing the
requisite cash confirmation. A further request
for an update on this was made by email from
the Executive to Mr King later on the same day.Mr King informed the Executive that there was
an exchange control problem. In an email of
that date Mr King told the Executive that,
according to Investec, the transfer of sterling
on a contingent basis to an account in the UK
would require exchange control approval.
According to Investec the application would
probably be successful but would take up to
six weeks. On the same day, the Executive
replied suggesting, amongst other things, that
Mr King instruct without delay a third party.David King was alerted to the requirement of
cash confirmation by TABDavid King informed what cash confirmation
would in practice involve by TABDavid King tells BBC Scotland that Takeover Panel
are 'bullying' him as they know it will require
Exchange Control approval to move funds to the
UKApplication by The Panel On Takeovers And
Mergers (“the Panel”) asking the court to find
David King (“the respondent”) guilty of
contempt of court by reason of his failure, it is
said, to obtemper the court’s interlocutor of 22
December 2017 (“the first interlocutor”), as
confirmed and varied by the interlocutor of the
Inner House of the Court of Session dated
28 February 201Alex Thompson, Channel 4 journalist, publishes
an article setting out conflicts of interest at the
heart of Scottish football governance:
- Campbell Ogilvie involved in EBT
establishment and remained president of SFA
- Campbell Ogilvie held 3,505 Rangers shares
whilst in senior management at Hearts
- Jim Ballantyne, had 568 Rangers
shares in 2008 when chairman of Airdrie
- Donald Finlay held 9,900 Rangers shares
whilst Chairman of Cowdenbeath FCAlex Thompson, Channel Four journalist,
examines whether Harper MacLeod, law firm to
the SPL, have a conflict of interest due to Celtic
previously having used their services. Concludes
that by Law Society rules there is no such conflictCeltic CEO Peter Lawwell says the SFA Board have
significant problems, need to have a look at
themselves and that a proper reflection of what
has gone wrong and needs to be improved is
necessaryCharles Green agrees takeover deal for Rangers
Oldco. He hopes Rangers can exit administration
through a Company Voluntary Arrangement, a
concern for fans keen to retain the club's history.
Administrator David Whitehouse said that, should
creditors reject the CVA, then Green would form a
"new company".In an article titled 'Rangers Football Club Born
1872, died 2012', The Scotsman speculates on
whether probes by the liquidators could lead
to criminal or civil proceedings against
directors involved with Rangers over the past
2 decades. Includes whether Whyte ran up
debts while the club was effectively insolvent.
They are also expected to examine whether
the deal that saw Murray sell the club to Whyte
for £1 in May last year was legal.Rangers fined £6K after found guilty on 2 of the
charges in the wake of criticism of Willie Collum's
referreeing.Celtic are fined £12,700 by UEFA after fans sing
illicit chants during a Europa League clash with
Rennes in Glasgow.A £21,000 penalty is issued to Celtic after
supporters set off fireworks and unveil an
insulting banner aimed at UEFA during their
Europa League fixture with Udinese in Italy.The use of fireworks at Celtic Park during a
Champions League qualifier with Cliftonville costs
the Scottish title winners another £4,200Celtic are fined around £42,000 after the Green
Brigade unveils "illicit banners" featuring IRA
hunger striker Bobby Sands before a Champions
League match with AC Milan.UEFA fines Celtic £15,900 after fans display a
Palestinian flag during a Champions League
qualifier against KR Reykjavik.Celtic are fined £7,300 after Celtic fans clash
with rival supporters and Croatian police
during a Europa League group stage match
against Dinamo Zagreb. The fine also punishes
Celtic for the supporters' use of fireworksFlares set off by Celtic fans during a Europa
League clash with Inter Milan at the San Siro incur
a £3,600 sanction.A £10,000 fine is issued to Celtic for using
fireworks following a Europa League tie with
Fenerbahce in Istanbul, although a portion of
the fine related to the "improper conduct" of
the team.Celtic fans again flew Palestinian flags in the
Champions League qualifier against Israeli side
Hapoel Be'er Sheva, prompting UEFA to fine
the Scottish champions £8,616 for the use of
"illicit banners".Celtic fans crowdfund £176k to pay UEFA
Palestine flag fine - they donate it to two
Palestinian charitiesMore fireworks and crowd disturbances during a
Champions League match against Manchester
City at the Etihad Stadium see Celtic punished
with a £16,050 fineCeltic are fined £20,000 for crowd-related
offences during a Champions League home
qualifier against Linfield, including blocked
stairways and another "illicit banner" featuring
a paramilitary-style figure.Celtic are fined £8,900 after 21-year-old
supporter John Hatton raced on to the
Parkhead pitch and aimed a kick at Paris St
Germain striker Kylian Mbappe in the
Champions League match in September.Celtic have fined €617 by UEFA following plastic
bottle-throwing incidents involving supporters
during the Champions League match against AC
Milan at the San SiroCeltic fined £25,000 by UEFA and AC Milan's
Dida has been banned for two matches after
the incident which saw a pitch-invading
supporter approach the Brazilian goalkeeper in
Champions League match at Parkhead.Uefa hand Celtic £42,430 fine after supporter
runs on to pitch in Champions League game
against Manchester UnitedUEFA imposed a two-match away ban - one of
which is suspended - on Rangers fans after the
club were found guilty of charges relating to
discriminatory behaviour by their supporters.
They were also fined 40,000 euro (£35,558) by
UEFA's control and disciplinary body as a result
of the actions of fans at the away leg of the
Europa League tie against PSV Eindhoven.Rangers fined €20,000 for the trouble between
their supporters and Romanian stewards during
last week's Champions League match against
Unirea Urziceni.Law Firm Harper McLeod, on behalf of the SPL
say Rangers have 'case to answer' over player
payments outside of contract. Disciplinary
charges will be brought when the future status
of Rangers FC is clarified and prior to the start
of season 2012/13It is announced that Newco Rangers accept 12-
month transfer ban (a condition of the 5 Way
Agreement) in order to join the SFL but can sign
players before September. The announcement
comes despite Rangers successfully
challenging the transfer ban in the Court of
Session before Green's Sevco bought Rangers
assets ahead of its liquidation.A leaked document of this date purports to be
information required to be submitted by Rangers
Newco by the SFA to allow them to transfer the
Rangers Oldco existing SFA membershipThe SFA's new Judicial Panel Protocol (JPP) comes
into place, purportedly to modernise and
improve the existing SFA committee disciplinary
system which was sorely lacking in independence
and clarity.Blogger 'Glasnoststriker' shares part 2 of a three
part series of articles providing a critique of the
new Judicial Panel Protocol (JPP). This part looks
at principles of justice, how the JPP attempts to
achieve them and where its shortfalls areBlogger 'Glasnoststriker' shares the final part
of a three part series of articles providing a
critique of the new Judicial Panel Protocol (JPP).
This part considers whether the JPP system is
sufficiently independent of the SFA and the
identities of Tribunal members should be kept
confidential.Blogger 'Glasnoststriker' writes an article
contradicting the notion that 'the SPL had to
apply its rules as written'. Notes that applying
the ‘golden’ rule was an option that was legally
available to the Commission, and therefore
that the widely-held view (that the Commission
had no choice but to apply the rule literally) is
simply false.On Glastnost (and Two Strikers) @thecroakgang
writes an article exploring fan ownership and
other ownership models. No steps towards
recognition of fans as stakeholders yet present
by the SFAOn Glastnost (and Two Strikers) an article
'Returning football to the Fans' is released. It
discusses the use of a CIC or fan ownership as
a means of greater involvement of fans in their
clubsKen Olverman (Rangers Financial Controller)
sends Keith Sharp Financial Accountant at the
SFA a A UEFA License Application Template from
Rangers Football Club for a UEFA licence for 2012.HM Revenue and Customs (HMRC) initially
made a bid at the Court of Session in
Edinburgh to appoint its own Administrator
but agree to Rangers appointing Duff and
Phelps as their own Administrators insteadSFA announce an enquiry to be chaired by
Lord Nimmo Smith. its independent panel will
include Professor Niall Lothian (formerly
president of the Institute of Chartered
Accountants of Scotland) and Bob Downes, the
deputy chairman of the Scottish Environmental
Protection Agency. Despite his role as SFA chief
executive, Stewart Regan will also sat on the
panel of this 'independent' investigationRegan met Lord Nimmo Smith to define the
terms of reference for the Judicial Panel that in
April ruled on charges that Craig Whyte
had brought the game into disrepute.
Despite non-payment of VAT/PAYE tax
being part of the supporting evidence for
charges against Craig Whyte that the JP DT
considered in April,Whyte’s failure to pay
the wee tax liability, that he had given a written
public undertaking to do in June '11 as part
of the agreement to purchase Rangers, does
not form part of the chargesIt is reported that that the 5 way agreement also
had a 'side letter' relating to the treatment of
actions relating to the historic use of EBT's and
an unsigned copy is leaked online.SFA issue an update on the Rangers situation.
At this point they state that:
- The club is conditionally accepted to Div 3 by
SFL
- Sevco bought Oldco's SPL share and
SFA membership as part of their acquisition of
assets
- The SFA would consider "the Club's"
application for a membership transfer the
same week
- It makes clear that the 4 year audited
accounts rule does not apply to this process
because it relates to a transfer of membership
not a new membership applicationBlogger 'Glasnoststriker' begins the 1st of a three
part series of articles providing a critique of the
new Judicial Panel Protocol (JPP). The first focuses
on what went before, what is the JPP, and how
does it work?SPL Lawyers letter of this date begins the
investigation of the EBT's used by Rangers. It
refers to all EBT's with side letters from 1998
though without explanation the final enquiry
is restricted to exclude the DOS element.A presentation was sent by the SFL to its clubs,
following talks between the league, the SPL
and the SFA. Explains largely in terms of
financial impact the options available for
accomodating a new Rangers (or not - it was 1
option). No sporting justification includedA letter dated this date from Ian MacMillan at
Rangers to HMRC indicates that after conducting
an investigation, no side letter exists. This is false.
The side-letter is attached. This would later form
HMRC's proof of deliberate or fraudulent
behaviour to withhold taxes that allowed them
to go back more than the normal 6 years as
explained in their letter of 20 May 2011On this date a meeting was held between
representatives of AIB Jersey Trust and Olverman
and MacMillan of Rangers to discuss the affairs
of various entities under their control within
the EBT schemeMeeting held between AIB Jersey Trust and
MacMillan of Rangers in Jersey to discuss
termination of the EBT schemeFurther letter from HMRC appears to have been
sent (see letter of 20 May 2011) but contents not
clearDate at which the 'keys to the money box' were
handed to Flo re: his DOS scheme and taxable
benefits arise under the Aberdeen Asset
Management judgement (see HMRC letter of
20 May 2011)Ronald de Boer receives his side letter regarding
his DOS remuneration (see HMRC letter 20 May
2011)A group of Rangers directors calling themselves
the 'Independent Board Committee' release a
statement regarding Whyte's takeover that
expresses concerns over the future funding of
the ClubMark Wotte (Performance Director) who joined
June 2011, leaves the SFA. Performance continues
to be poor.Livingstone FC found to be in breach of SFA Rules
after failing to advise the SFA that Neil Rankine,
held interests in both Livingston and East Fife.Rangers and Mike Ashley charged with a series of
breaches of SFA RulesCampbell Ogilvie (SFA President and Trust #26:
EBT 395K) makes a public statement calling for
collective stance with the SPFL on supporter
misconduct noting that they had last year
adopted new guidelines (that had not been
effective to bridge the gap between strict
liability and existing rules after strict liability
had been voted down by membershipBrian McClair appointed Performance Director at the SFALivingston FC fined £5,000 by the SFA and issued
a transfer embargo until conflict resolved
regarding Neil Rankine having interests in East
Fife alsoGary Hughes appointed to Board of the SFA as
the second non-executiveAlan McCrae appointed SFA President2015 Annual Review released by the SFAAppeal by Mike Ashley against influcence at more
than one club charges. Charges upheld but fine
reduced from £7500 to £1000Cammy Watt, SFA Facilities Manager announces
he believes that 3G pitches and natural grass
can co-existBrian McClair quits as Performance Director of
the SFA. Performance has still not improved.SFA notes completion of the Commission of
Enquiry into the Scottish Cup Final violence. Will
report later in more detailThe complaints against both Hibs and Rangers -
both of which only related to damage done to
fixtures and fittings at the Scottish Cup Final - are dismissedSFA announce that FIFA have opened disciplinary
proceedings against the Scottish FA relating to
the World Cup Qualifying match agasint England
on 11th November.Malky Mackay named SFA Performance Director"Project Brave" presentations by the SFA beginSFA forms Equality & Diversity Advisory Board. It
will be chaired by Ralph ToppingGreg Mailer named SFA Head of Corporate Affairs
and Communications, succeeding Darryl
BroadfootSFA release a statement on Parliament report.
Main thrust seems to be to blame the Scottish
Youth FASrewart Regan appointed to UEFA Club
Competitions Board. A new subsidiary
company of UEFA, UCC’s role is to advise and
make recommendations to UEFA Club
Competitions’ Committee on strategic business
matters and opportunities for its consideration
before being referred up to the UEFA Executive
Committee for approval.Ana Stewart joins the Board of the SFA as a new
independent non-exec.SFA release statement on closure of the Forth
Valley Football Academy, noting commitent to
helping the players find new clubs.SFA issue statement welcoming IFAB decision on
VAR, revealing it voted in favour of it at the IFAB
meeting.Neil Doncaster replaces Ian Maxwell on SFA
Board as the Professional Game Board's
representativeIan Maxwell appointed CEO of the SFA.Claire Whyte appointed SFA Compliance OfficerSFA calls for final submissions on decision on
whether Murrayfield or Hampden should be
home to Scottish footballSFA released a statement in the wake of threats
being made against John Beaton following a
series of controvertial decisions against Celtic
during the recent game against Rangers. The
Statement calls for all involved in Scottish
football to respect the match officials.SFA release a 'Compliance & Disciplinary Q&A' on
the back of numerous highly criticised decisions
and inconsistency in results from the processes.
It is poorly received as providing little insight or
hope for improvementFollowing a spate of 'Unacceptable Conduct' the
SFA release a statement condemning the
behaviours. It notes Ian Maxwell and Neil
Doncaster met with Humza Yousaf and Joe
Fitzpatrick (Ministers) and Chief Constable Bernie
Higgins on how to work together to address it.Ian Maxwell releases yet another statement on
the Judicial Panel Protocol which has continued
to be heavily criticised. Again it offers little hope
of actual improvements to its operation or the
consistency of its results.Rangers lodge their intention to go into
administration at the Court of Session in
EdinburghThe SFA confirm they will investigate claims made
by former Rangers director Hugh Adam that
payments made to players were not disclosed to
the governing body.Rangers administrators announce a package of
wage cuts with players that prevent substantial
job losses.The SFA issue Rangers with notices of complaint
over alleged breaches of five disciplinary rules
and Whyte over two alleged breaches.Duff and Phelps confirm they have received four
bids for the club.The Blue Knights withdraw their interest in
buying Rangers after their noon ultimatum to
Duff and Phelps passes.An SFA appeal tribunal rejects Rangers' appeal
against a £160,000 fine and 12-month transfer
embargo.The SFA transfer ban is ruled unlawful in the
Court of Session following a challenge from
RangersSPL clubs take on responsibility for deciding
whether 'newco' clubs should be admitted to the
competition but reject fixed penalties.Rangers' administrators provide files requested
by SPL in their investigation into undisclosed
payments.The SPL agree to postpone Rangers' game against
Gretna to help them prepare for a Champions
League decider against Lyon.Rangers lose 3-0 to Lyon at Ibrox and crash out of
the Champions LeagueGretna, in administration and ground-sharing
with Motherwell, have a host of SPL fixtures
postponed and rearranged at Almondvale due to
problems with the Fir Park pitch.
SPL chief Lex Gold described the ongoing pile-up
as "the most difficult and unprecedented fixture
situation we have faced."It is revealed Celtic are consdering a post-season
tour of Japan, beginning on May 18 and
potentially killing off Rangers' hopes of an
extended SPL campaign.A 93rd minute Jan Vennegoor of Hesselink winner
sinks 10-man Rangers as Celtic close within one
point of the league leaders.The SPL agree to extend the league season by
four days if Walter Smith's side reach the UEFA
Cup Final - both Rangers and Celtic express
unhappiness at the decision.
Peter Lawwell insists the move compromises the
league's "sporting integrity".Rangers draw 0-0 with Fiorentina in the first leg of
their UEFA Cup semi-final.Walter Smith blasts Celtic chief Peter Lawwell's
comments [of 22nd April]. He hit back: "Peter
would be better coming out and saying he wants
Rangers to play four games in a week because it
suits his team and helps their quest to retain the
championship."Rangers lose a dramatic clash with Celtic 3-2 at
Parkhead as the Hoops go five points clear.Rangers reach the UEFA Cup Final, beating
Fiorentina 4-2 on penalties after a goalless 120
minutes in Italy.Rangers draw 0-0 with Hibs at Easter RoadRangers chairman David Murray claims the
football world will "laugh in disbelief" at the SPL's
decision not to further extend the season.Rangers record a narrow 1-0 win over Motherwell
to close within four points of Celtic.Rangers beat Dundee United 3-1 at Ibrox - a
fixture they requested be postponed ahead of
the UEFA Cup Final - and are just one point
behind Celtic.A 1-1 draw with Motherwell moves Rangers level
on points with Celtic but their rivals retake the
initiative due to their better goal difference.Rangers defeat St Mirren 3-0 to take the SPL title
race into the final day.Rangers' title hopes evaporate as they are beaten
2-0 by Aberdeen at Pittodrie, confirming Celtic as
champions.Rangers confirm they are under investigation by
Her Majesty's Revenue and Customs (HMRC) over
offshore payments to players from 2001. Rangers
say they will "robustly" defend the case on the
basis of expert tax advice.David Murray (Trust #1 - EBT £6.4m) denies
cheating took place during his stewardship.Newco Rangers announce they will refuse to
attend a scheduled hearing of the SPL-appointed
commission.The clubs in the Premier Division decided to split
from the Scottish Football League and form a
Scottish Premier League (SPL). This decision was
fuelled by a desire by the top clubs in Scotland to
retain more of the revenue generated by the
game. After the SPL was formed, its clubs
retained all of its commercial revenues except for
an annual payment to the SFL and a parachute
payment to relegated clubs.PwC Report on SPL financial health reveals
combined losses during the 2001/2002 of a
record £60 million. Their combined net debt has
risen for the fourteenth consecutive year and
now stands at £144 million (up from £132 million.
last year). Five SPL clubs are technically insolvent
with Motherwell forced into administration
during the year under review.The first Atlantic League proposal was made by
Peter Fossen and Harry van Raaij, chief
executive officer and club president
respectively at Dutch club PSV Eindhoven.
Fearing that their club would be left behind in
terms of financial revenue and ability to attract
star players relative to those that play in the
largest European national leagues, they
proposed that they secede from their existing
league competitions and form an international
competition with one anotherDespite initially entertaining the Atlantic League
idea, during a two-day summit in Nyon,
Switzerland in February 2001, UEFA ultimately
rejected the proposal. They instead proposed a
revamp of the UEFA Cup competition to try to
redress the balance.UEFA pour cold water on continuing talks about
an Atlantic League:
“If they want to break away clearly they have the
right to do that,” UEFA spokesman Mike Lee said.
“But they wouldn’t obviously be eligible to play in
our competitions. We don’t think it’s a very
sensible way forward.”It is reported Sky is not prepared to meet the
£70m on which Scotland's top 12 clubs were
banking for another four-year deal. It is reported
the SPL teams are investigating the launch of
their own subscription satellite channel, dubbed
"SPL TV"The proposals for "SPL TV" are rejected after
Celtic and Rangers vote against, meaning under
the then extant 11-1 voting requirements it fails.
It is reported the Old Firm could be reticent
about committing themselves to SPL TV for
four years as this might jeopardize their
chances of a move to EnglandIn the wake of the failed SPL TV proposals, the 10
non-Old Firm clubs announced their intention to
resign from the nation's top league.SPL signs a 2 year deal with BBC Scotland. BBC
Scotland will show 38 live games a season on
Sunday afternoon, as well as broadcast highlights
from every SPL game.Ten of Scotland's top football clubs have formally
resigned from the Scottish Premier League. Only
Celtic and Rangers don't. The move follows the
Old Firm veto of the SPL TV deal and
disattisfaction with the voting structure.The 10 non Old-Firm clubs agree to withdraw
their resignations from the SPL. The 12 clubs
came to "an agreement in principal" after a
Wednesday morning meeting at Hampden Park.
It comes after agreement is reached to reform of
voting and media rightsPSV Eindhoven write to around 30 clubs in a
bid to resurrect the 'Atlantic League', now
featuring between 18 and 20 teams and no
longer including the Scandinavian countries.
Up to five places would have been awarded to
Scottish clubs under the new proposalCeltic CE Ian McLeod reveals he believes a North
Atlantic League Cup could start in January 2003,
as Lex Gold (SPL Chairman) reveals discussions
are underway with clubs in Holland, Belgium and
Denmark.The SPL announce they are willing to discuss the
idea of the Old Firm joining a new European
league, leaving Celtic and Rangers ‘B’ teams to
play in Scotland. But they have warned that
existing commercial and television deals will rule
out any such seismic shift until at least 2014.Rangers manager Walter Smith admitted he
would like to see his club competing in the
Atlantic League, with a reserve team continuing
to compete in the SPL - opining that the financial
domination of the largest leagues has cheapened
the appeal of the Champions League, as top clubs
are able to field weakened teams and still able to
qualify easily.Former PSV Eindhoven chairman Harry van Raaij
has confirmed a consortium of businessmen
based in England have approached him as they
bid to resurrect the idea of an Atlantic League.
Sources in Holland claim these closed door
discussions have been on going for months and
that they are being financially backed by potential
sponsors and even a broadcast partner.Celtic's Peter Lawwell and SPFL's Neil Doncaster
are attempting to pull together a pan European
rescue team to block the creation of an invitation
only Champions League, the idea raised recently
by Bayern Munich chief Karl-Heinz RummeniggePolice Scotland release "An Independent
Review of Football Policing in Scotland"
examining ways to improve the policing of
football in Scotland and highlighting past
failuresHMRC issued RFC with Regulation 80 and
Section 8 Decisions in respect of Moore, Flo and
De BoerRFC appealed the assessments under Regulation
80 and Section 8 Decisions in respect of Moore,
Flo and De Boer made on 28 September 2007Andrew Dickson gives testimony to the FTT. He
implausibly denies knowing anything of the
HMRC enquiries about side letters.Donald McIntyre emails Mike McGill (Rangers),
Ian Shanks (Lloyds) and Marion Main (Lloyds).
It discusses possible insolvency, how to protect
season ticket money should it happen and
setting up a subsidiary to siphon off season
ticket money outside the existing creditor/bank
securityLawyer acting on behalf of Res 12 requisitioners
writes to Tony McGlennan, SFA compliance officer
citing the Giannina CAS case (CAS
2013/A/3233 PAE Giannina 1966 v. UEFA ) and
requesting an update on the charges the SFA
suggested would be referred to CAS relating to
the Rangers 2011/12 UEFA licence grant despite
overdue tax payablesFurther communication from Res 12 laywer
with Claire Whyte (SFA Compliance Officer)
seeking update to letter of 26 June 2018. Ms
Whyte advised that she had only just
taken up her post and had not been able to
assess the legal position as at that date, and
had no access to the e-mails and
correspondence files of her predecessor. She
indicated that she would consider the
concerns raised and “to provide the feedback
... requested” but asked for more time to
review the relevant materialFurther letter to Claire Whyte, SFA Compliance
Officer, from the Res 12 Lawyer requesting an
update to earlier correspondence of 26 June 2018
and 2 October 2018. Seeks update on the
reference to CAS of the 11/12 UEFA licence issue
and clarity on why the JPDT concluded it had no
jurisdiction to deal with the complaint itselfSFA announce an update on changes made in
Scottish football in the wake of the Child Abuse
scandalsSteve Clarke is appointed manager of the
Scotland Mens national teamAlex McLeish is removed of his duties as the
Scotland mens national team coachCeltic win their eighth consecutive league title
and 50th overall after a 3–0 win over AberdeenCeltic win the Scottish Cup, concluding 3 trebles
in a row, beating Hearts 2-1 in the finalCeltic win the League Cup beating Aberdeen 1-0
in the finalHMRC write to MIH after reviewing all the case
documentation and the side-letters in
particular. HMRC advise that the computation
of the liability would change because the
payments would have to be grossed-up, as the
players were purportedly paid “net”, as per the
side letters.HMRC met with MIH and RFC representatives
and presented them with the side-letters and
correspondence from MIH denying their
existence. The MIH and Club representatives
requested more time to seek legal advice on
their options going forward.An MIH and RFC representative Mike McGill
telephones the designated HM Inspector of
Taxes, confirming that the RFC Board had
discussed the situation and wished to seek a
solution - to 'find a way to solve the position on
DOS'.. The Board asked that the parties
should meet to facilitate such a resolution.The RFC chairman, interviewed by J Traynor
and K Jackson of the Daily Record following the
publication of the accounts on 1 April 2011, is
quoted regarding the WTC saying it “has just
arisen in the last couple of months.”. In a
separate article by J Traynor it is reported that
“The bill dropped through the Ibrox front door
only three weeks ago”Apparently unaware of HMRC’s letter to MIH
on the same date, Donald McIntyre emails
HMRC, seeking to facilitate a meeting with the
“new owner” and provide an update on the
takeover.Craig Whyte engages financial advisors, MCR
Business Consulting (later to be taken over by
Duff & Phelps), to assist with financial planning
and forecasting. A specific piece of work
identified was to liaise with HMRC about the
DOS tax liability and prepare time to pay
proposals.Ken Olverman, Financial Controller at RFC,
emails Craig Whyte confirming “I now have
access to the UEFA Licensing Template which is
a self certification process that we have no
overdue Football Payables at the end of June.”
It’s notable that he mentions “football
payables” but not “social tax payables”, but
also that the submission is a self certification
process.Ken Olverman presents the latest
Management Accounts to the RFC Board.
There are several references to
the DOS liability, including the meeting with
MCR and HMRC on 11 May, an indication that
the £2.8m liability would not be paid before
the financial year end, that any
payment on account might reduce the penalty
loading applied by HMRC, and that MCR’s
desire was to wrap the DOS Liability in with
any liability arising from the Remuneration
Trust tribunalHMRC referred the case and assessments
issued on 20 May 2011 to their “Collector of
Taxes” team, in the absence of any appeal or
payment, following the expiry of the permitted
30 day period.HMRC wrote to the RFC Company Secretary,
advising that, in the absence of any payment,
an appropriate “penalty” was being considered
and that HMRC would meet with MCR on 14
July 2011 to discuss the issue.HMRC holds another conference call with MCR.
An email chain, internal to RFC, follows, with
MCR’s summary of the key points from the meeting.
- Cash shortage from September without European income
- No provision for £4.2m liability in cash flow forecast
- Advised of summary warrant proceedings underway
- PAYE Audit to be undertakenHMRC write to RFC, formally advising that a
penalty of £1,299,347 had been levied on the
balance due in respect of the tax liability.RFC’s attempts to find a way out of their
immediate difficulties continue. Gary Withey
writes to HMRC stating that their letter with
assessments, dated 20 May 2011, was not seen
by RFC, as the Financial Controller, Donald
McIntyre, had been suspended around that
date. Withey was clearly unaware that MCR
had acknowledged receipt of that letter in their
own letter to HMRC of dated 6 June 2011.HMRC’s Head of Enforcement writes to the RFC
Company Secretary, stating the arrears
position (£3,024,054.52) and that interest was
accruing at £163.83 each day. He goes on to
comment that “promises to pay so far have not
been delivered on” and adds that he had
“provided instructions for legal action to
commence”HMRC is successful in obtaining an arrestment
of “a seven figure sum” in respect of the tax
liability held in RFC’s accounts with the Bank of
Scotland.Saffrey Champness, who had taken on the role
of tax advisors to RFC, appealed the penalty
applied by HMRCKeith Sharp at the SFA emails Ken Olverman at
RFC confirming “the good news” that UEFA had
verbally accepted RFC’s submission regarding
“overdue payables” as at 30 June, and that no
update in respect of Future Financial Forecasts
(5 months before Rangers entered
administration) was required. However he
goes on to ask, in the light of Media comment,
what the current situation was with regard to
the tax liability.Saffray Champness, sought to submit a late
appeal against the assessments raised on 20
May 2011. This application was rejected by
HMRC with full reasons provided by HMRC on
12 October 2011.HMRC writes to RFC asking when the sums
arrested in the club’s Bank of Scotland
accounts will be released.Saffrey Champness hold a conference call with
HMRC, after which they email a summary of
the discussions to RFC officials.HMRC write to Saffray Champness with full
reasons for rejecting their request for a late
appeal of the determinations dated 20 May
2011. HMRC described the appeal as
“vexatious”.Saffrey Champness emails RFC officials
following a phone call with HMRC, expressing
concern that, because the arrested funds had
not been released, room to manoeuvre was
limited. It was accepted that the funds could
be used to satisfy outstanding PAYE and VAT
liabilities, but noted that the club hadn’t signed
the instructions to the bank.Saffery Champness sought the opinion of a tax
counsel, then emails Gary Withey outlining a
strategy and reasons for seeking leave to make
a late appeal to a Tribunal against the
determinations of 20 May 2011. (The argument
that there is no proof the 20 May letter was
received is destroyed by the MCR letter of 6th
June.Ken Olverman emails Craig Whyte outlining the
issues faced in preparing their 2012/13 licence
application.
It refers back to the DOS tax liability in the June
submission “which we dealt with” That
submission described the liability as having a
”status of postponed (awaiting scheduling of
payments)” It is not clear if Olverman
anticipated that status would continue to be
accepted.Following a phone call from HMRC, Saffrey
Champness emailed RFC officials with a
summary of discussions. The email confirms
that an application to a Tribunal for leave to
appeal the determinations of 20 May 2011 had
been progressed, although no decision had
been forthcoming. HMRC confirmed their
reasons for issuing out of time determinations
on fraud or negligence grounds.RFC provides the Bank of Scotland with
instructions to release the £2.9M funds
arrested in September. The funds were to be
applied to the outstanding VAT arrears at the
request of RFC.HMRC receives confirmation from Collyer
Bristow that “that the Tax Liability Amount
remains in my client account. We have
received advice that there is a ground for
challenge and the Club wish to pursue that
challenge”Duff and Phelps drop the club’s late appeal
against the DOS tax liability. This is at odds
with HMRC’s own assertion, on 10 February
2012, that only the penalty element was being
appealed, but nothing changes on either
version being correct.Duff and Phelps write to Collyer Bristow
requesting the payment of the sums
representing the DOS tax liability.Duff and Phelps confirm receipt of funds from
Collyer Bristow representing the DOS tax
liability. The funds were held in an account to
the order of the court.Conversation between Stewart Regan, CEO of
the SFA, and Andrew Dickson of Rangers in
respect of the unlawfulness of DOS EBTS,
where HMRC were pursuing the non-payment
of proper tax under PAYE termsUnder direction of Neil Doncaster the then SPL
lawyers Harper McLeod, write to Duff and
Phelps RFC Administrators requesting all
documentation relating to all EBTs with side
letters used by RFC since 1st July 1998 be
disclosed to them. This included HMRC letters
of 23 February and 20th May 2011 which
mention the De Boer side letter of August
2000, and describe the DOS EBT scheme used
in detail.The SPL announce the Lord Nimmo Smith
Commission which set the date of 23
November 2000 as an issue under inquiry.As a result of questions raised after his
appointment to the SPL Commission
investigating Rangers use of side letters and
ebts Lord Nimmo Smith produced a “Reasons”
report in which the significance of the DOS
EBTS was dismissed and yet no one at the SFA
or SPL questioned his reasons for doing soFollowing the 2013 AGM shareholders met
with Celtic to raise their concerns based
primarily on an HMRC letter of 20th May 2011
which suggested Rangers had acted
fraudulently or negligently in the matter of
their use of DOS ebts from 2000 to 2003. The
issue becomes known as Resolution 12Meeting between Celtic FC and the Res 12
Requisitioners to review the substantial
progress made since the last meeting and the
Res12 group were to provide further
information that was discussed with reference
to shareholders’ concerns regarding the 2011
process, so that Celtic could consider matters
further.Celtic receive suggestions from shareholders
for inclusion in letter to SFA and appreciate
what is behind them and are nearly good to
go regarding Res 12.Celtic inform shareholders verbally that they
have after 4 months from the initial meeting
gone to SFA with shareholder information and
concerns regarding Res 12An update posted on Celtic social media
(CQN/Phil MacGiolla Bhain) on Res 12Scheduled meeting between Celtic and SFA
postponed. SFA have had Celtic letter for 2
months with no response.Res 12 Requisitioners meet with Celtic to
prepare for a meeting with SFA re Celtic letter
of circa 11th May 2014. This focused on HMRC
letters of May 2011 resulting in provision of
relevant documentation (HMRC letter of 20th
May and attachments which were
determinations [i.e. estimates] of tax due from
2001) for Celtic to take to SFA to support the
point being pursued at that time in 2014 that
by 30 June 2011 yet the monitoring submission
was accepted by UEFA.Celtic meet SFA to discuss letter of circa 11th
May 2014.Res 12 Requisitioners meet Celtic to hear SFA
response. The SFA were reported as saying
they did not have the 20th May 2011 HMRC
letter in their files and because of the
questionable provenance of the letter Celtic
were unwilling to press the matter if that
question was subsequently asked. The SFA
rocedures Compliance official Andrew
McKinley was reported as saying that the SFA
were willing to explore the matter further with
shareholders representatives.An anonymous attempt by Resolution 12
shareholder representatives at presenting the
issues and questions direct to the SFA was
made on 20th April 2015 but (not unexpectedly
even allowing for encouragement by Celtic to
do so) was resisted by the SFA, who only
wished to deal with member clubs.After difficulty finding a solicitor not already
conflicted on Rangers and legal issues, the SFA
were written to on 23th July 2015 by Res 12
representation repeating the questions the
SFA would not address on 20th April 2015 all
at a cost to shareholders in CelticThe SFA responded to the Res 12
representatives stating the SFA would only
correspond with Celtic despite being told to
expect a communication from the
shareholders after the SFA met Celtic in August
2014.A further letter sent to the SFA from the
shareholders behind Res 12's representation
reminding the SFA that agreement had been
reached between the SFA and Michael
Nicholson of Celtic FC that the shareholders
should raise their concerns with the SFA
directly and requesting a response to the
earlier letterFurther letter from the SFA to the Res 12
shareholder representation ” Further to the
above and your letter of 13 November there
appears to have been a breakdown in
communications as our position remains as set
out in my letter of 10th August. I have had
recent discussions with our member club Celtic
FC in relation to this matter and am happy to
continue to do so.”The SFA after 8 months, responded to July
2015 letter from Res 12 representation. The
response however did not answer the
questions asked in the solicitor’s letter and
stated that external advice had been obtained
that confirmed licence grant (and monitoring)
had been properly conducted.The SFA were written to including a list of
shareholders by the Res 12 representation
who had mandated the author of the letter to
let them be identified to the SFA to circumvent
the anonymity excuse previously used by SFA
to avoid answering fully.CAS Ruling in respect of Giannina regarding
UEFA licensing and overdue tax payables is
published. The case bears many similarities
with the circumstances under which Rangers
were granted a licence for the 2011/12 seasonResponse from SFA to 20/4/16 letterin which
the SFA state that the monitoring process
starts on submission by the licensor of the list
of licenses granted. The SFA as licensor did not
submit the list until 26th May 2011 which
strongly suggests anything before then was a
granting responsibility of the SFA and adds to
the impression the SFA were deliberately
misleading in responses to enquiries
thereafter in relation to their licensing
responsibilities.After an agreement was reached with Celtic
and SFA on involving UEFA Club Licensing
Department rather than UEFA CFCB, the Res12
solicitor wrote to Andrea Traverso UEFA Head
of Club Licensing. seeking clarification in terms
of:
- when SFA and UEFA monitoring
responsibilities start and end:
- when SFA have to act when informed of
possible failings in the process:
and
- repeating earlier unanswered questions
about the license granted to Rangers and
subsequent monitoringThe SFA made an unexpected public
announcement at their AGM concerning UEFA
involvement in Resolution 12 saying SFA were
satisfied they had granted licence properly and
would comply with any requests for
information from UEFA.Letter received from UEFA by Res12 Solicitor
where UEFA state that UEFA licence was
granted on 19th April and list submitted to
them on 26th May, 5 days after the tax bill
arrived at Ibrox and 20 days after the Takeover
of RFC by when the Takeover undertaking to
pay HMRC the overdue £2.8m liability should
have been met.Letter sent by Res 12 solicitor to Mr A Traverso
UEFA’s Head of Club Licensing, but also Mr
Leterme Head of UEFA’s Club Financial Control
Body (CFCB). It draws on similarities with the
Giannina case heard by CAS including the
presence of alternate arrangements for player
payment and asks questions over
responsibility at stages of the licence
applicationUEFA Club Licensing Department replied to the
Res 12 solicitor essentially saying they will not
deal directly with him as he is not representing
the SFA or Celtic and cannot add to what they
provided already. No answer was received
from the CFCB.Following the AGM of Nov 2016 shareholder
representatives met with Celtic to discuss the
way forward. Celtic were provided with copies
of the information gleaned from the following
two sources:
- As result of Shareholders lawyer’s
correspondence with SFA and UEFA and
-The above enhanced by information
published online in 2013 which at that point
could not be used because of the trial of Craig
Whyte.
Celtic were advised to wait on the outcome of
both the final Supreme Court decision on
Rangers useIt is reported in the Times that Celtic first
raised the same issues relating to EBTs and
player registration on 25 May 2012. The
correspondence can be found on this timeline
for that date. It is clear UEFA was also copied inBBC report that SFA are rejecting request for a
wide ranging enquiry including into the UEFA
license grant. It quotes from the
correspondence between Celtic and the SFA
and includes commentary from Stewart Milne
the Aberdeen ChairmanCeltic meet representatives from Res12, the
Celtic Supporters Association and a
representative of bloggers from social media
to discuss content of letter of 25th June and
lack of SFA response. Celtic left with a
document suggesting UEFA Licence should not
have been granted on grounds of breaches of
two UEFA rules both of which involved
dishonesty/fraud breach of good faith.New SFA Compliance officer was seen in mid
October by Celtic : she had not had time to
come to grips with issue and could not access
previous Compliance Officers In Box. A Copy of
25th Letter was supplied but no word on SFA
position at 15th November 2018. Signatories
whose e mail address held sent an update by e
mail prior to Celtic AGM on 21st November
suggesting UEFA involvement was a way
forward based on recent UEFA statements.Celtic AGM, a number of reservations and
questions were made from the floor about the
SFA position as reported at the AGM where the
only assurance was that something was going
to CAS but why and when was not known by
Celtic.Following a meeting with Celtic it was agreed
Res 12 lawyer to provide a note of assistance
to Claire Whyte who in Sep 2018 replaced the
previous CO responsible for the charges of
15/5/18 relating to Jun and Sep 2011 only and
which excluded the licence granting period of
end of March/mid Apr 2011 from JPDT scrutiny,
with no justifying reasoning for the exclusion
that aligns with the information in the HMRC
Minutes of 21st March 2011 drawn to her
predecessor’s attention on 25th JunDelivery of letter described 4/1/19 is delayed
whilst advice sought from an experienced
criminal lawyer in relation to March 2011 that
has required a change in approach in letter to
SFA now under draft by Res 12 representativesScottish Football Association president George
Peat has blamed the Macedonian FA for ticket
problems at Scotland's opening World Cup
qualifier.
Around 1,000 fans were denied entry to
Saturday's match in Skopje after police said
their tickets were not valid. "The Macedonians
were selling tickets to our fans on the
afternoon of the match and then didn't allow
them in," he said.Scotland fans last night blamed the SFA for the
crucial World Cup qualifier with Iceland at
Hampden not being a sell-out – blaming high
ticket prices, with briefs reaching £35 for
adults, and not allowing official Tartan Army
members to purchase extra tickets.Registration of charge SC4251590015, created
on 26 February 2019 in favour of Close Leasing
over The Rangers Football Club LimitedRegistration of charge SC4251590014, created
on 20 February 2019 in favour of Close Leasing
over The Rangers Football Club LimitedScotland's senior clubs will "undoubtedly" play
in more cross-border competitions in the
future, says SPFL chief executive Neil
Doncaster, as it is revealed the SPFL have held
talks about Scottish under-21 teams competing
in a European league in as little as two years'
time.Strict liability 'doesn't work anywhere', says
SPFL's Neil Doncaster as a BBC Scotland survey
in March revealed only three out of 42 sides
backed clubs being held accountable for
misconduct.Rangers fined £14k by UEFA for trouble in
Villarreal draw.Hibs have been fined 8000 euros and hit with a
warning by UEFA after fans set off fireworks in
the Europa League clash with Asteras Tripolis.True level of sectarianism in Scottish football
kept secret by SPFL gagging order. Anti-
sectarian charity Nil By Mouth insist the
authorities have to release the figures to help
tackle the problem.Chairman Dave King has made a mandatory
offer for all shares in Rangers other than those
already held by him and three other main
shareholders.
King was obliged to make the 20p per share
offer by the Takeover Panel, which ruled he,
George Letham, George Taylor and Douglas
Park had acted "in concert" to acquire more
than 30% of the Ibrox club's shares.Dave King, Rangers chairman, told to comply
with share offer order. Lord Bannatyne issued
the warning at a hearing at the Court of
Session in Edinburgh on Friday.Rangers chairman Dave King seeks to convert
loans into shares to take controlling stake
If approved the plans will take the 'Three
Bears' group to around 54% of shares. The
board are asking independent shareholders to
agree to a motion at a meeting later this
month which would ratify a “waiver” meaning
King doesn’t have to make another share offer.Rangers chairman Dave King will not have to
shell out millions of pounds to other Ibrox
investors after a court-ordered share offer
failed.Peterhead demand SPFL make Irn-Bru Cup
changes after Bohemians-East Fife farce.Following Bohemians withdrawal from the Irn-
Bru Cup, SPFL chief executive Neil Doncaster
said: “We are grateful to Bohemian FC and to
the FAI for their co-operation and assistance in
ensuring the smooth conclusion of this year’s
Irn-Bru Cup. We look forward to welcoming
our Irish friends to next season’s competition.”Scheduling both Scottish League Cup semi-
finals on the same day at Hampden is "idiotic",
says the Scottish Police Federation's general
secretary. Calum Steele is concerned about the
"ridiculously long hours" to be worked on
Sunday 28 October as Aberdeen meet Rangers
and Celtic play Hearts.Staging both League Cup semi-finals on the
same day at Hampden is "almost a disaster
waiting to happen", says Hearts owner Ann
Budge.Playing both Scottish League Cup semi-finals at
Hampden on the same day is the "craziest
thing", "beyond belief" and "madness", says
Hearts manager Craig Levein.Aberdeen manager Derek McInnes joined the
chorus of criticism, describing the treatment of
his club's fans as "really unfair".
The Pittodrie club said they were "appalled" by
the scheduling as they have "repeatedly asked"
for the authorities to stop giving them
"completely unacceptable" kick-off times.Aberdeen FC release a club statement
welcoming the revised semi final scheduling
arrangements.The SPFL release a Q&A on their decision to
schedule both Betfred Cup semi finals at the
same ground on the same dayAberdeen release a statement that is highly
critical of the scheduling of the Bedfred cup
semi finals in the same stadium on the same
day, with them having the longest travel and
earliest kick offHearts release a club statement that is strongly
critical of the SPFL scheduling of the Betfred
cup semi finalsOver 4,500 sign Hearts fan’s petition against
scheduling of Betfred Cup semi-finalCeltic release a statement expressing
displeasure at inequity of the way in which
venues were allocated for the revised
scheduling of the Betfred cup semi finalsThe SPFL issued a statement confirming it is in
discussions over the possibility of moving one
of the upcoming Betfred Cup semi-finals to an
alternative venue.It is revealed Rangers are being sued for
£1.1million over claims they pulled out of plans
for a tribute garden to victims of the Ibrox
Disaster. The Glasgow giants are facing a legal
challenge from Memorial Walls Ltd, who allege
the club backed out of a deal for them to build
the memento to the 66 fans who died.Scottish referee Stephen Brown steps down
after sectarian, discriminatory and
homophobic social media posts including
abuse aimed at Neil Lennon emergeJudgement published in the SDI Retail Services
Ltd v The Rangers Football Club Ltd court case
indicating that Rangers had breached the
retail contract with Sports Direct by selling
merchandise via EliteRangers lose Sports Direct court case as club
ordered to pay legal fees. Mr Justice Teare said
Rangers made an offer to another firm without
giving Sports Direct the chance to match the
offer.Rangers announce changes to the much
maligned Retail deal with Sports Direct struck
during Charles Green's time in charge. After
litigation agreement will be reached in June
2017, when Rangers pay £3m to exit the old
contract in favour of a new deal. The new deal
goes on to form part of future legal
proceedings between the partiesA Rangers Statement announces that Rangers
and Sports Direct have terminated all prior
agreements between them and entered into a
new commercial arrangement on terms
substantially different from the terminated
agreements. As part of the new arrangements,
the Rangers Retail Limited (RRL) joint venture
between TRFC and SD has ended and, going
forward, TRFC will deal directly with SD. A fee
of £3m is reported to have been paid by
Rangers to exit the old deal in favour of the
newIt is announced that Rangers face £500,000
legal bill as Sports Direct retain right to sell
club's kit following an out of court settlementNews breaks that Rangers are set for another
court room battle with Sports Direct over the
disputed reading of the 'matching rights' from
their deal with Elite (see Sep 2018))Scotland lose a double headed qualifier for
Euro 2000 with England, despite winning 1-0 in
the return match at Wembley. It starts a
remarkable run of failure to qualify for major
tournamentsRangers sign Tore Andre Flo for £12m which
will become a long standing record transferCeltic's Henrik Larsson wins the Golden Shoe ,
scoring 35 League goals in the processAirdrieonians are liquidated, but a newly
formed Airdrie United are permited to buy out
the doomed Clydebank and continue in the
league structure. Gretna are admitted to the
league structure in the place vacated by
AirdieoniansRangers become the first scottish club to
qualify for the knockout stages of the
Champions League after a 1-1 draw with Inter
MilanScotland reach the final of the Under 19's
European Championships but lose 2-1 to SpainLivingston demoted two divisions for
breaching SFL rules on insolvencyScottish referees vote for strike action, leading
to foreign referees officiating Scottish league
gamesParcel bombs are sent to Celtic manager Neil
Lennon and two high profile Celtic fans -
former-Labour MP Trish Godman and QC Paul
McBride.Two men who sent suspect packages to Celtic
manager Neil Lennon and two high-profile fans
have been convicted of plotting to cause
severe injury.Celtic midfielders Paddy McCourt and Niall
McGinn and Celtic manager Neil Lennon - all
Northern Irish internationals - are sent bullets
through the postA jury found Jeffrey Carrigan, 43, and David
Whitelaw, 47, both of Knightswood in Glasgow,
guilty of assaulting former celtic captain Neil
Lennon by a majority verdictTwo students have been fined for an
unprovoked attack on the Celtic midfielder Neil
Lennon. Gregg Miller and Neil MacLeod chased
after the player's car on Great Western Road,
Glasgow, on 8 May.Two students launch an unprovoked attack on
the Celtic midfielder Neil Lennon. Gregg Miller
and Neil MacLeod chased after the player's car
on Great Western Road, GlasgowAt Glasgow Sheriff Court on Tuesday, Ferrie,
35, was fined £500 for breach of the peace and
faces a lifetime ban from Ibrox Stadium after a
road rage attack on Celtic player Neil LennonCeltic player Neil Lennon is subjected to a road
rage attack while on the motorway in GlasgowPolice appeal for witnesses after a
young football fan was struck with a glass
bottle during Aberdeen's match against
Rangers on Sunday. The 12-year-old boy was in
the home end of Pittodrie stadium when he
was hit by the bottle which is believed to have
been thrown from the area housing visiting
Rangers fans.Police appeal after linesman hit with coin at
Livingston v Rangers game. Mr Spence
suffered a head injury when he was hit by the
coin from the East Stand housing the travelling
Rangers support.Hibernian Manager Neil Lennon floored by
coin during Edinburgh derby draw. The Hibs
head coach was hit with a coin thrown from
the stand during the 0-0 draw. Hearts
goalkeeper Bobby Zlamal was also floored
after being "punched" by a fan in the away end
at the explosive Edinburgh derby at Tynecastle
in October. Zlamal had gone to retrieve the ball
for a goal kick when he appeared to be struck.
It was the first of a number of flashpoints in
the game.A Buckfast bottle was launched at Celtic player
Scott Sinclair as he prepared to take a corner
during the Scottish Cup tie.during Hibs clashTwo Croatian fans stabbed before Rangers v
Osijek match. A brawl broke out on Edmiston
Drive near Rangers' Ibrox Stadium on
Thursday night.Referee John Beaton has called in police after
being targeted with threatening messages
online in the wake of last weekend's Old Firm
clash.Footballer Kris Boyd struck by coin and
verbally abused. Seats were also vandalised
following the match involving Kilmarnock and
Celtic on Sunday.Killie Manager Steve Clarke condemns
sectarian abuse after Ibrox defeatCeltic's Scott Sinclair was subjected to racist
abuse after missing a penalty in Sunday's cup
final. A fan from the Aberdeen end was heard
calling the English winger a "F****** black
b******" after he missed a penalty in Celtic's
1-0 victory at Hampden.A man has been charged in connection with
the alleged racial abuse of a Hearts player
during the Edinburgh derby. A 65-year-old man
was arrested on Saturday after footage
emerged of a fan allegedly aiming abuse at
defender Clevid Dikamona. The force have
now said he was later charged and will appear
in court in due course.Aberdeen boss McInnes calls for clubs to be
‘forceful’ in tackling Scottish stadium violence.
He says violence in Scottish football needs to
be dealt with before someone suffers a serious
injury at a football ground, off the bank of a
number of violent incidents this seasonUgly scenes marred Aberdeen's Scottish Cup
clash with Rangers as a number of ripped-up
seats and other missiles were thrown by
supporters. Flares were also set off at Pittodrie
Stadium during Sunday's match as rival fans
hurled abuse and a variety of objects at each
other over the fence segregating them in the
South Stand.Thug Hearts fans are at the centre of Scottish
football’s latest coin throwing probe after it
emerged Partick Thistle boss Gary Caldwell
was targeted repeatedly during Monday night’s
Scottish Cup tie at Firhill.Hibs manager Neil Lennon in a Q&A with BBC
claims he's fed up of laughing off abuse and
calls it racismHearts have banned two fans after Motherwell
substitute Christian Mbulu was subject to racial
abuse during the sides' Scottish Premiership
meeting. Police Scotland have been given
footage which shows about 20 fans in the main
stand at Tynecastle shouting comments at the
22-year-old as he warms up.An independent review of the policing of
football in Scotland has been published. The
review was commissioned by the Chief
Constable of Police Scotland and carried out by
Deputy Chief Constable Mark Roberts, of South
Yorkshire Police and the National Police Chiefs'
Council lead for football policing.Rangers player James Tavernier attacked by
fan during clash with Hibernian. Tavernier was
confronted by the supporter on the stroke of
half-time in the Scottish Premiership clashJim McCafferty, aged 71, pleaded guilty to all
eight charges at Laganside Courts in Belfast.
McCafferty was remanded to Maghaberry
Prison pending a sentencing hearing to take
place on 22 June 2018. The charges related to
abuse during his time in Northern IrelandAt Edinburgh High Court, Jim McCafferty was
jailed for six years and nine months after
pleading guilty to 11 charges of abusing
teenagers between 1972 and 1996. The victims
abused by McCafferty were at Celtic Boys Club,
Celtic's youth team, and at youth teams he ran
in North Lanarkshire. McCafferty was reported
to have connections to Barry Bennell, taking
youth players to Manchester and Crewe.84-year-old former youth football scout Harry
Dunn, who had worked at Liverpool, Rangers
and Chelsea, was arrested by Scottish
police investigating allegations of historical sex
abuse. He would later die before facing
charges84-year-old former youth football scout Harry
Dunn, who had worked at Liverpool, Rangers
and Chelsea, and had been arrested by
Scottish police investigating allegations of
historical sex abuse dies before he can stand
trialAberdeen have released another statement
criticising the Scottish FA for their handling of
Michael Devlin’s appeal and calling for the
consideration of video assistant referees.Celtic release a strongly worded statement
following their game against Rangers and SFA
seeming inaction against Rangers striker
Alfredo Morelos who was involved in a number
of altercations without punishmentFormer Celtic striker turned pundit Chris
Sutton is reported to have received death
threats which have been reported to the police
in the wake of his recent criticism of SFA
inaction against Rangers Striker Alfredo
Morelos for a series of incidents in a recent
match with CelticIt is reported that Celtic will not call for George
Peat's resignation, despite criticism of the
Scottish Football Association president in a
judgement from Lord Carloway. Peat's
attendance at a disciplinary hearing for Celtic
manager Neil Lennon was held to be "contrary
to principles of fair play" after a club appeal.A seemingly intoxicated Sir Rod Stewart caused
a stir on social media with his bizarre antics
during the Scottish Cup 5th round draw.
Stewart was invited to conduct the draw, held
at Airdrie’s Excelsior Stadium, alongside former
Hibernian manager Alan Stubbs and SFA
president Alan McRae. After appearing to
jokingly prod McRae under the podium, Celtic
supporter Stewart drew the home teams,
shouting the numbers he had drawn, and
cheering when he gave Brendan Rodgers’ side
a home draw.Mike Ashley drops challenge to Dave King’s ‘fit
and proper’ ruling at Rangers after information
provided by the SFA indicates that he is acting
as Chair of the holding company only, over
which they have no real jurisdiction. This
seems to fly in the face of a statement that the
SFA cleared King to sit on Rangers board last
MayFresh controversy following a Celtic v Rangers
match at Parkhead at the weekend as Celtic
fans displayed effigies of hanged Rangers fans
and fans of the Ibrox side smashed up toilets
at Parkhead.Tempers flare during a Celtic v Rangers game.
Gers had two men sent off during the match after
Steven Whittaker and Madjid Bougherra were
given their marching orders while Rangers
midfielder El Hadji Diouf - who had been booked
for his part in a scuffle at half time - was red-
carded after the match. But the real flashpoint
came after the final whistle, when Celtic boss Neil
Lennon and Ibrox assistant manager Ally McCoist
clashed on the touchline. 13 players were bookedNews comes that following the incident packed
Celtic v Rangers game, police also made 34
arrests inside the stadium for a variety of
sectarian, racial and breach of the peace offencesRangers clinch the league at Celtic Park in a 0-3
win, with Celtic defender Stephane Mahe
controvertially sent off for a 2nd yellow card
after 32 minutes, with Rangers a goal up. An
invasion by a Celtic fan was followed by missiles
being thrown at and striking ref Dallas. Almost
immediately a contentious penalty is awarded to
Rangers and in the chaos a fan falls from the top
tier of the stadium. Two further red cards
followed, one for each team, while more
missiles were launched at the Rangers teamThe SPFL have announced a new Ladbrokes
Premiership TV deal with Sky Sports for five
seasons beginning in 2020/21. No figures are
released, though the Sky deal is thought to be
worth around £30 million per season.New international TV deal agreed by the SPFL. It
is reported new television contracts will take
international revenue up to around £2m.
Agreements have been struck to broadcast live
matches across the USA, Canada, China, India
and Russia. The deal is the first since the previous
international broadcasting deal was torn up in
August 2018New SPFL TV deal agreed to include 15 Rangers
games and four Edinburgh derbies. Sky Sports
and BT Sport will show 70 games between them,
including the Rangers games and the four Hearts-
Hibs contests. And BBC ALBA will add to its
existing coverage, which is mainly pre-recorded
90 minutes of Scottish Premiership games plus a
few live games, by screening 16 live matches
from the three lower divisions. The deal is
reported to be worth £18.75m per season.The SPFL TV deal comes under scrutiny as
negotiations commence on a new deal, with
comparisons showing we are getting a very low
comparative amount from the sale of domestic
TV rightsA £20m 10-year rights deal with sports media
rights firm MP & Silva is agreed for international
TV rights. The deal works out at £2m a season.
The deal will be torn up in 2018 as the firm
defaulted on its payments.SPFL tears up international broadcast agreement,
claiming a default in payments. The contract with
MP and Silva was signed in 2013, but the
governing body is now seeking a new partner.The SPL agreed a £16.25m per season deal
with Sky and ESPN to screen 60 live Premier
League games each season for the next 3
years domestically. The deal will last until the
end of the 2011-12 season with the SPL having
an option to extend the deal for a further 2
seasons. The league had been looking for an
alternative broadcasting deal following the
collapse of Setanta's UK operation. Last year
Setanta agreed to pay £31.25 per season over
4 seasons to extend their deal with the SPL
beyond 2010.SPL clinch £125m TV deal with Setanta to extend
their coverage of the SPL domestically beyond
2010 for four more season at £31.25m per
season. The deal will collapse the following year
when Setanta's UK operations go bust.Celtic chairman John Reid savages SPL rivals over
'disastrous' Setanta TV rights dealReligiously aggravated offending in Scotland
2017-2018: analysis of charges is releasedSFA announces that it "leads on FIFA Child
Safeguarding Programme" as it becomes part
of a new FIFA Guardians™ project, designed to
enhance child safeguarding standards within
the game.Rangers face major bill after Sports Direct
court defeat. A judge ruled the company
should have been given the chance to match a
shirt deal struck with Elite/Hummel.
Rangers terminated a merchandise agreement
with Sports Direct last year, but the firm should
have been given the chance to compete with
new offers. The club said it would "meet any
financial award made by the court".The term of 2 years under which Sports Direct
have the rights to manufacture Rangers
branded products under the revised
agreement beginsA bid by Rangers to change some of the terms
of its agreement (running for 2 years from 1
August 2018) fails at the High CourtRangers vs Sports Direct: Club won't wear
Hummel next year as judge 'kills' the
Elite/Hummel deal. An injunction was imposed
on Gers preventing them from selling or
wearing Hummel for season 2020/21.Celtic agree 'significant' compensation for sex
abuse victim. Celtic admitted liability for
historic abuse carried out by convicted
paedophile Jim McCafferty. The award was
made to the victim, who cannot be named, by
the Personal Injury Court in Edinburgh. The
man claimed his mental health was affected by
abuse during the 1990s.Celtic team up with Ajax and FC Copenhagen to
draft new Champions League structure plans.
The proposal, which is hoped to commence in
2024, would see club coefficients from the last
ten years deciding who goes through to
Europe's premier club competition, while
reducing the number of automatic Group
Stage participants from 26 to 20 teams and
increasing the number of qualifiers from six to
12.Notorious twitter user @CharlotteFakes posts
an update indicating Duff & Phelps
(Administrators of Rangers Oldco) knew more
about the Ticketus deal than they had let onNotorious Twitter account @CharlotteFakes
provides a further update on Duff & Phelps
knowledge of the Ticketus deal ahead of the
acquisition dealIn a Guernsey court case, the mechanisms
behind how "David King's" shares in
Micromega was able to be transferred to
Drenk Services in 2001 without an offer to buy
all outstanding shares is laid bare. This
question emerged at MICROmega's annual
meeting in 2004, and chairman Greg Morris
was unable to answer. It would have relevance
to Scottish football when the takeover panel
become interested in King's acquisition of
Rangers shares.The High Court of Justice Chancery Division
(UK) rules in the matter between HMRC and
SARS vs Ben Nevis Holdings Ltd, Metlika
Trading Limited and HSBC Trustee (Guernsey)
Limited. A company controlled by David King,
Ben Nevis had transferred its assets to Metlika
when it became aware of the SARS
investigation and a freezing order was being
sought in relation to funds on deposit.In the South African High Court, the case of SARS
vs David King (and others) is ruled on. SARS
submitted that the alleged transfer of assets
between Ben Nevis and Metlika was done
with the intention common to Metlika and Ben
Nevis of dissipating the assets of Ben Nevis to
defraud SARS who is the creditor of Ben Nevis.
The transfer is set aside.The 'three bears' make their purchase of the
13,299,415 Rangers shares held by Laxey
Partners (16.32%). When David King makes his
purchase a short time later it will exceed the 30%
trigger point for a mandatory offer to purchase
the remaining shares as part of a concert partyNew Oasis Asset Management (“NOAL”) of 14.57%
of the shares of Rangers. The company is
controlled by Dave King and takes the combined
holding by him and the 'three bears' to over 30%
triggering the need for a mandatory offer to the
remaining shareholdersDave King issues a statement in response to the
'cold shoulder' announcement by the Takeover
PanelThe Takeover Panel make an announcement
indicating that David King will be 'cold shouldered'
for four different Rules of The City Code on
Takeovers and Mergers including misleading the
investigation.Around this time (unknown date) as part
of the ongoing discussions regarding the sale of
Rangers to Wavetower, David Murray's Holding
company confirm to Rangers representatives that
there is no conflict of interest/other benefit in the
deal to sell their shareholding to Craig Whyte's
Wavetower. This turns out to be false. Lloyds
Ian Shanks will later tell the Court in the
course of Whyte's fraud trial that the bank had
agreed to give Murray his metals business
back on the proviso he sell Rangers.Hearts ban two fans for racist and sectarian
taunts during a draw with HamiltonFormer Scotland international, Kevin Harper,
insists racism is creeping back into the game in
Scotland - who calls for the game's ruling bodies
to impose tougher penalties.Former Scotland international Barry Ferguson
says Bulgaria racism shame could happen in
Scotland if we're not vigilant - advocates strict
liabilityFormer Ibrox director Hugh Adam, who had a 30-
year association with the club until 2002, says
that the club's directors were aware of the
arrangement - one he believes could have started
as early as the mid-1990s and that they were not
disclosed to the SFABDO issue an updated liquidators report into
Rangers Oldco. Noteable among the contents is
that there appears to be a miscalculation of the
'Big Tax Case' liability of £2m from the £74m
claimed and negotiation between BDO and HMRC
seems to have seen them elect not to follow up
on claims for penalties (possibly interest too) and
a concession on the gross v net computation
issue a possibility too.The times runs a front page that sensationally
claims that Rangers Oldco were the victims of a
£50m mistake by HMRC. On closer inspection the
claim relates to the £2m mistake identified in the
BDO report of 10/6/19 along with consessions on
the claims that HMRC now seem ameniable toUpdated Liquidators Report released. Within it
notes the reduced principle (by £2m) and the
waiving of penalties as well as ongoing
negotiations on grossing upLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedLiquidators update report from BDO publishedMotherwell say they could face administration if
they cannot "replace significant amounts of
income" once the status of the Rangers newco is
decided.SPL integrity beyond purchase, says Hibernian
chairman Rod PetrieIn a letter of 14 June 2004, Rangers Officials are
informed that HMRC had opened an investigation
in regard to their tax return of 2000/2001. It is the
opening salvo in the tax disputes.HMRC mret TRFC officials on the 21st March. He
confirms the club’s acceptance of the tax liability
in regard to De Boer and Flo and raised a further
DOS/VSS payment that had not been considered
by HMRC. The latter only had incontrovertible
side letter proof in regard to the aforementioned
players.Two s20 notices are issued by HMRC in respect of
their queries on the DOS use following the receipt
of information that had not been previously
available.In a reply to HMRC, Mr Red (McMillan) states:
"Where bonuses are provided pursuant to
contractual terms, such bonuses cannot be
distributed from the Trust.’ This showed his
professional understanding of the
legitimate scope of the scheme as a tax-saving
measure.In an internal email (to the Group’s Human
Resource manager) dated 12 November 2003,
McMillan says "No payment which is due under a
contract of employment should be made
through the Trust as the Revenue can attack
any such arrangement as simply replacing an
existing contractual right and tax it as if it had
never happened, so no savings would occur.
Only discretionary bonuses should be subject
to the Trust arrangements.’Date at which Rangers FD Mike McGill says in
Craig Whyte trial the wee tax case 'crystallised'. In
an email he says "I think we should front up
about the small tax case” to the team working on
the takeover including Stuart McLean, a partner
in Dundas & Wilson who were working for the
Murray Group on the dealIn process of responding to a Third Party Notice
under section 20(3) Taxes Management Act 1970
in connection with Murray Group administration
of the EBT scheme, Murray Group provide two
side letters connected to the DOS scheme as wellHMRC report an offer to settle was discussed and
the basis set out in a letter to all participants in
the scheme including the Club dated 26
November 2010SFA concede it has no jurisdiction to bring the
charges against Rangers regarding their
2011/12 UEFA licence and would need to go to
CAS:
"Having received submissions on 26 June the
Judicial Panel Disciplinary Tribunal have issued a
decision upholding the preliminary issue raised
by the club.
"The Judicial Panel Disciplinary Tribunal proposes
to continue consideration of the complaint until
parties consider next steps and terms of
reference for any remit to CAS.'At this date Ian McMillan of Rangers advises:
"Following the Aberdeen Asset case, we've been
reviewing our position. We;re currently
negotiating with HMRC to settle our case and
hope to be in a position next week to know where
this is going. Following that, I'll hopefully be in a
position to turn to your outstanding dees and the
dissolution of Montreal"The Takeover panel give David King the cold-
shoulder after a disciplinary hearingScottish FA completes deal to take on Hampden
Park ownership for £5mPeriodi
Trust #35: Ronald de Boer plays for Rangers (DOS tax and interest liability of £2.8m shared between him and Tore Andre Flo - received £1.2m disguised remuneration)Trust #37: Tore Andre Flo plays for Rangers (DOS tax and interest liability of £2.8m shared between him and Ronald de Boer - received £1.3m disguised remuneration)[Approx] HMRC enquire into how the EBT
scheme actually worksCampbell Ogilvie (Trust #26: EBT £95K) serves as SFA PresidentGordon Smith is CEO of the SFAGeorge Peat is President of the SFADavid Taylor is CEO of the SFATony McGlennan is SFA Compliance OfficerHugh Dallas sacked for sending sectarian emails and Referee's go on strikeIan Maxwell is CEO of the SFAHMRC contacted Rangers to arrange settlement for de Boer and Flo tax initially based
on DOS being a sham but then, as result of side letters, treating it as avoidance of PAYE.HMRC met with Murray International Holdings (MIH) on behalf of Rangers to discuss the issueAn appeal was lodged by RFC against penalties, not on the £2.8 million core
amount, but that distinction was not made clear to the SFASFA had conversations about the June submission with UEFA in September 2011
after public consciousness was awakened when Sherriff Officers called on 10th
August 2011 to collect payment through the courts.SFA Comp. Officer Investigation into 2011/12 licence processTime period Wee Tax Case liability due per Craig Whyte trial testimonyClaire Whyte is SFA Compliance OfficerStewart Regan is CEO of the SFAAlan McRae serves as SFA PresidentVincent Lunny serves as Compliance Officer of SFAJohn McBeth is President of SFADuring this period 'on multiple occassions' HMRC enquired into the existence of side letters at Rangers and were told (falsely) that there were noneTrust #12: Craig Moore plays for Rangers (DOS remuneration was received but not pursued as no sideletter meaning no proof of fraudulent intent/dishonesty - received £1.1m disguised remuneration)Rangers (Oldco) cease making payments on an ongoing basis towards VAT and PAYE - effectively using those collected as working capitalCraig Whyte fraud trialIn an email at this time Mr Shanks (Director of Lloyds) wrote: "When we did the Murray Group restructuring last year, we agreed that the
metals business could be 'spun out' to David [Murray] once he sold his shares in Rangers". Murray given a year to do this.Time frame for selling Rangers and Murray getting his metals business backTrust #99: Alan Hutton plays for Rangers (receives £364,000 disguised remuneration through EBT)Trust #79: Alex Rae plays for Rangers (receives £569,000 disguised remuneration through EBT)David Horne, David Murray's lawyer records a
handwritten note about a discussion with 'CW'
regarding a £15m facility (Ticketus) well before
the deal was done. Murray would claim during
the Whyte trial to have never seen this or
heard of Ticketus despite the trial also
uncovering Murray had also used Ticketus to
advance Rapid Vienna money 'off the accounts'
for the transfer fee for JelavicTrust #65: Gavin Rae plays for Rangers (receives £376,000 disguised remuneration through EBT)Trust #29: Alex McLeish acts as Manager of Rangers (receives £1.7m disguised remuneration through EBT)Trust #43: Dick Advocaat acts as Manager of Rangers (receives £1.5m disguised remuneration through EBT)Trust #34: Andrei Kanchelskis plays for Rangers (receives £145,000 disguised remuneration through EBT)Trust #15: Arthur Numan plays for Rangers (receives £510,000 disguised remuneration through EBT, though according to some reports did not draw down on it)Trust #51: Bert Konterman plays for Rangers (receives £510,000 disguised remuneration through EBT)Trust #6: Barry Ferguson plays for Rangers (receives disguised remuneration totalling £2.5m over both spells with the club through EBT)Trust #6: Barry Ferguson plays for Rangers (receives disguised remuneration totalling £2.5m over both spells with the club through EBT)Trust: #44: Billy Dodds plays for Rangers (receives £190,000 disguised remuneration through EBT)Trust #93: Bob Malcolm plays for Rangers (receives disguised remuneration of £125,000 through EBT)Trust #109: Carlos Cuellar plays for Rangers (receives £448,255 in disguised remuneration through EBT)Trust #94: Chris Burke plays for Rangers (receives £55,000 in disguised remuneration through EBT)Trust # 5: Christian Nerlinger plays for Rangers (receives disguised remuneration of £1.8m through EBT)THE DOS SEASONSTHE EBT SEASONSTrust #11: Claudio Caniggia plays for Rangers (receives £1m in disguised remuneration through EBT)Trust #73: Dado Prso plays for Rangers (receives £1.9m disguised remuneration through EBT)Trust #47: Dan Eggen plays for Rangers (receives £68,000 in disguised remuneration through EBT)Trust #62: Egil Østenstad plays for Rangers (receives £370,000 disguised remuneration through EBT)Fernando Ricksen plays for Rangers (receives £684,225 disguised remuneration through EBT)Trust #103: Paul le Guen acts as Manager of Rangers (receives £201,250 disguised remuneration through EBT)Walter Smith acts as Manager of Rangers (received an earlier £80K EBT but appears to have been remunerated lawfully during this spell)Trust #100: Federico Nieto plays for Rangers (receives £24,500 diguised remuneration through EBT)Trust #81: Gregory Vignal plays for Rangers (receives £173,000 disguised remuneration through EBT)Trust #90: Ian Murray plays for Rangers (receives £95,000 disguised remuneration through EBT)Trust #63: Jean-Alain Boumsong plays for Rangers (receives £630,000 disguised remuneration through EBT)Trust #48: Jérôme Bonnissel plays for Rangers (receives £48,000 disguised remuneration)Trust #64: Jesper Christiansen plays for Rangers (receives £320,000 disguised remuneration through EBT)Trust #92: Julien Rodriguez plays for Rangers (receives diguised remuneration of £638,000 through EBT)Trust #36: Kevin Muscat plays for Rangers (receives £1m disguised remuneration through EBT)Trust #102: Kris Boyd plays for Rangers (receives £215,000 diguised remuneration through EBT)Trust #105: Libor Sionko plays for Rangers (receives £178,000 disguised remuneration through EBT)Trust #16: Lorenzo Amoruso plays for Rangers (receives £639,000 disguised remuneration through EBT)Trust #75: Marvin Andrews plays for Rangers (receives £316,025 disguised remuneration through EBT)Trust #86: Maurice Ross plays for Rangers (receives £120,000 disguised remuneration through EBT)Trust 7: Michael Ball plays for Rangers (receives £1.4m disguised remuneration through EBT)During this period Michael Ball alleges he had to
pay £4,000 per game played with Rangers paying
similar to Everton due to difficulties affording
payments despite advantages of EBTTrust #56: Michael Mols plays for Rangers (receives £260,000 disguised remuneration through EBT)Trust #38: Mikel Arteta plays for Rangers (receives £674,603 disguised remuneration through EBT)Trust #72: Nacho Novo plays for Rangers (receives £1.2m disguised remuneration through EBT)Trust #13: Neil McCann plays for Rangers (receives £500,000 disguised remuneration through EBT)Trust #59: Nuno Capucho plays for Rangers (receives £970,000 disguised remuneration through EBT)Trust #96: Olivier Bernard plays for Rangers (receives £224,000 diguised remuneration through EBT)Trust #61: Paolo Vanoli plays for Rangers (receives £592,000 disguised remuneration through EBT)Trust #110: Pedro Mendes plays for Rangers (receives £1m in disguised remuneration through EBT)Trust #57: Peter Lovenkrands plays for Rangers (receives £902,000 disguised remuneration through EBT)Trust #91: Ronald Waterreus plays for Rangers (receives £510,000 disguised remuneration through EBT)Trust #112: Sasa Papac plays for Rangers (receives £319,000 disguised remuneration through EBT)Trust #82: Sotirios Kyrgiakos plays for Rangers (receives £532,200 disguised remuneration through EBT)Trust #28: Stefan Klos plays for Rangers (receives £2m disguised remuneration through EBT)Trust #111: Steven Davis plays for Rangers (receives £600,000 disguised remuneration through EBT)Trust #101: Steven Smith plays for Rangers (receives £7,500 disguised remuneration through EBT)Trust #50: Steven Thompson plays for Rangers (receives £485,000 disguised remuneration through EBT)Trust #33: Tero Pentilla plays for Rangers (receives £140,000 disguised remuneration through EBT)Trust #84: Thomas Buffel plays for Rangers (receives £1.2m disguised remuneration through EBT)Trust #60: Zurab Khizanishvili plays for Rangers (receives £405,000 disguised remuneration through EBT)ENIC sell their investment in Rangers back to the
MIH Group for £8.7m after failing to find another
buyerBank of Scotland take a 7% stake in Rangers and
secure a charge over the club's income and
assets should it default on its repaymentsLloyds Banking Group doubles its ownership
stake in MIH after it suffered a £175m loss.
The bank now owns almost 25% of MIH as part of
moves to get debt under control though a debt
for equity swap.Celtic share issue takes place and Fergus McCann
exits selling up his 51% staken generating around
£21m in funds for the business. Dermot Desmond
becomes the largest single shareholderCeltic played their home games at Hampden Park during the 1994–95 season, which cost the club £500,000 in rent while the stadium was being redevelopedIn early 2010 Rangers were sent a number of assessments (tax bills) regarding the Big Tax Case. Rangers appealed themPaid into EBT's during 00/01 Season per annual reports = £ 1.01m
Profit/(loss) for year = (£16.879m)Paid into EBT's during the 01/02 Season per annual reports = £ 5.18m
Profit/(loss) for year = (£35.328m)Paid into EBT's during the 02/03 Season per annual reports = £ 6.79m
Profit/(loss) for year = (£29.608m) *omitting £39.017m gain for asset revaluationPaid into EBT's during the 03/04 Season per annual reports = £ 7.25m
Profit/(loss) for year = (£5.939m)Paid into EBT's during the 04/05 Season per annual reports = £ 7.24m
Profit/(loss) for year = (£2.326m) *omitting £15m gain for release of negative goodwillPaid into EBT's during the 05/06 Season per annual reports = £ 9.19m
Profit/(loss) for year = £0.092mPaid into EBT's during the 06/07 Season per annual reports = £ 4.99m
Profit/(loss) for year = (£6.253m)Paid into EBT's during the 07/08 Season per annual reports = £ 2.29m
Profit/(loss) for year = £7.172mPaid into EBT's during the 08/09 Season per annual reports £ 2.36m
Profit/(loss) for year = (£12.651m)Paid into EBT's during the 09/10 Season per annual reports £ 1.36m
Profit/(loss) for year = £4.209m14 week time period from HMRC arrestment until funds are automatically as long as no “Insolvency Event” takes place in between timesProfit/(loss) for year per annual reports = £2.411m (audited accounts never released)Trust #14: Shota Arveladze plays for Rangers (receives £1.1m disguised remuneration through EBT)Trust #17: Russell Latapy plays for Rangers (receives £285K disguised remuneration through EBT)Trust #58: Emerson Costa plays for Rangers (receives £861K disguised remuneration through EBT)Trust #76: Dragan Mladenovic plays for Rangers (receives £750K disguised remuneration through EBT)Trust #87: Brahim Memdani plays for Rangers (receives £1.3m disguised remuneration through EBT)Trust #88: Jose Pierre Fanfan plays for Rangers (receives £1.3m disguised remuneration through EBT)Trust #108: Daniel Cousin plays for Rangers (receives disguised remuneration of £339K through EBT)Leaked Hay McKerron timesheets show the scale
of PR deflection and management efforts being
undertaken on behalf of Rangers under WhyteFirst Tier Tax Tribunal sitting in privateFirst Tier Tax Tribunal sitting in privateFirst Tier Tax Tribunal sitting in privateFirst Tier Tax Tribunal sitting in privateFirst Tier Tax Tribunal sitting in privateFirst Tier Tax Tribunal sitting in privateFirst Tier Tax Tribunal sitting in privateUpper Tribunal tax appeal heardUpper Tribunal tax appeal heard"Rangers Employee Benefit Trust" (REBT)
established around this time, which will be used
to manage the DOS remuneration schemeLNS Hearing takes placeAround this time Michael McGill sends an email
to his colleagues at Lloyds describing the Whyte
consortium as “a bunch of twits who haven’t any
funds”. Murray – said to be desperate to
complete the sale by this stage – chose to
continue negotiationsAirdie enter liquidation. George Peat, treasurer
and president-in-waiting due to the absurd 4 year
in office rule, leaves his directorship of Airdrie to
take up a position at Stenhousemuir and retain
his blazer/roleOn each of these days David King is told that
the announcement of an intention to make an
offer (which under the interlocutor of the
Inner House had to be made by 30 March
2018) must contain a cash confirmation from
an appropriate third party in order to comply
with the CodePreliminary hearing of the LNS CommissionRod Petrie serves as SFA PresidentDuff & Phelps initiated “Part 7 claims” against
Craig Whyte and Collyer Bristow, in respect of
financial undertakings made as part of the
Share Purchase Agreement on 6 May 2011,
and the recovery of such funds still held by
either party. Claims were also made against
these funds by five other interested parties,
including HMRC.The conclusion the Res 12 requistitioners
representatives reached was that further
correspondence with the SFA was necessary to
satisfy the shareholders they represented that
all questions in respect of the concerns that
produced Resolution 12 were addressed.Around this time Rangers proceeded to accept
an improved offer from Elite (the Elite
Agreement), without first notifying SDI Retail of
the terms offered and thus denying it the
opportunity to match it. Indeed, SDI Retail only
learned of the Elite Agreement after seeing a
statement on Rangers’ website describing Elite
as their “new, non-exclusive partners” and
providing a link to purchase Rangers kit from a
website hosted by Elite.Berti Vogts is Scotland mens team managerIn this month HMRC agreed with MIH that the progress of the DOS enquiry could be put on hold pending the outcome of the Aberdeen Asset Management case
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