The Scotsman

SFA resists call to strip Rangers of titles as Celtic demand review Murray: I can win title again

● No disciplina­ry action against Ibrox club despite Supreme Court ruling on tax case

- By MOIRA GORDON By AIDAN SMITH

The Scottish FA has moved to repel the clamour for Rangers to be stripped of past glories amid a call by Celtic for the game’s rulers to review the Ibrox club’s tax affairs in the last decade.

The Supreme Court ruled yesterday in favour of Her Majesty’s Revenue and Customs in the so-called Rangers ‘big tax case’.

The prolonged dispute over a total of almost £50 million in payments made to Rangers players and staff between 2001 and 2009, using Employee Benefit Trusts, reached a binding conclusion as an appeal by the oldco club’s liquidator­s was dismissed. The outcome quickly stimulated calls for the club to be stripped of honours won during that period.

As social media went into overdrive, with fans of various clubs reiteratin­g their long-expressed view that the tax avoidance scheme had given the Govan side an unfair advantage, Celtic called for the game’s governing bodies to revisit the matter.

But, while the SPFL say they will take time to “consider any implicatio­ns” of the court ruling, the Scottish FA issued a statement saying they had already sought legal counsel and saw no reason to take any further disciplina­ry action.

In 2013, a Scottish Premier League investigat­ion headed by Lord Nimmo Smith found Rangers guilty of breaching rules by deliberate­ly failing to disclose “side letters” detailing many of the payments in advance. The club was fined £250,000 but the panel resisted calls to strip the club of league and cup honours, claiming they had not gained “any unfair competitiv­e advantage from the contravent­ions of the SPL rules”.

But those who remain convinced that the Ibrox club’s actions were tantamount to financial doping point to the timing of the commission’s judgment, which was made when the initial tribunals had found in favour of the former majority shareholde­r of the now liquidated club, the Murray Group. The reversal of those early decisions, in 2015, which was a ruling that was irrefutabl­y upheld by the Supreme Court yesterday, has prompted calls for the game’s rulers to revisit the sanctions.

Arguments that Rangers won trophies with players they would not have been able to afford if they had been paying the correct tax have now been strengthen­ed by the final verdict.

Celtic’s statement yesterday said: “In 2013, we expressed surprise – shared by many observers and supporters of the game – over the findings of the SPL commission that no competitiv­e or sporting advantage had resulted. Today’s decision only reaffirms that view.

“We are sure now that the footballin­g authoritie­s in Scotland will wish to review this matter. Celtic awaits the outcome of their review.”

But moving to “clarify the

0 Rangers players celebrate the title win in 2005, a time when the club used Employee Benefit Trusts. implicatio­ns of this final legal decision from a football regulatory perspectiv­e”, the SFA said there was little point in pursuing the matter.

“In light of the Inner House of the Court of Session decision, the Board of the Scottish FA sought external senior counsel opinion to ensure a robust and independen­t considerat­ion of all implicatio­ns of today’s judgment.

“The clear opinion of senior counsel is that there is a very limited chance of the Scottish FA succeeding in relation to any complaint regarding this matter and that, even if successful, any sanctions available to a judicial panel would also be limited in their scope.

“Accordingl­y, having had time to consider the opinion from senior counsel, and having examined the judgment of the UK Supreme Court, the Board has determined that no further disciplina­ry action should be taken by the Scottish FA at this time.” With another straight-sets Wimbledon victory behind him, Andy Murray last night looked forward to the third round and, rarely for a sportsman, beyond that. It will be tough, he said, but he can win the tournament again – “for sure”.

The Scot defeated the Jamaican-german Dustin Brown 6-3, 6-2, 6-2 on what was an excellent day for the Brits and will next face Italy’s Fabio Fognini tomorrow.

Murray said: “I believe I can have a good run here. You know, I can win for

“The Board has determined that no further disciplina­ry action should be taken by the SFA at this time”

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