THE LATEST TWISTS AND TURNS IN THE EBT SAGA...
LAST week, three Court of Session judges upheld HMRC’s appeal over Rangers’ use of Employment Benefit Trusts — and Scottish football was plunged back into a ‘title-stripping’ debate. Here, Sportsmail looks at how the latest twist in the Rangers saga has unfolded...
WEDNESDAY, NOV 4
HMRC appeal upheld. Court of Session judge Lord Drummond Young states: ‘So far as the footballers are concerned, at least, it seems to us that if bonuses had not been paid they might well have taken their services elsewhere. If bonuses had not been paid, the employment would have been significantly less attractive. Any contrary argument seems an affront to common sense.’
RANGERS release their first statement on the matter, as they quickly insist that their history should not be touched: ‘We would like to correct some misleading information that has been circulating on what is described as the “Big Tax Case”. For the avoidance of doubt, Rangers have not lost the case. There is no question of any liability impacting on our club, its history or any member of the Rangers International Football Club plc Group. The Rangers Football Club and the entities which currently own and manage it are not party to these proceedings, nor do we have any say in what happens...’
NO comment is made by the SFA, while an SPFL spokesman says only that they ‘would take time to carefully consider this
lengthy and complex judgment’.
FRIDAY, NOV 6
FOLLOWING Sportsmail’s revelation that the SPFL board are to hold an emergency meeting to discuss the matter, the SPFL release another short statement later that day: ‘The SPFL can confirm that its board held a short conference call this afternoon to allow for a factual update on the recent decision of the Inner House of the Court of Session.’
MONDAY, NOV 9
RANGERS release a second statement in the wake of Friday’s meeting, reiterating their stance: ‘The SPFL board has stated they held a conference call to be given a factual update on the Court of Session EBT ruling and so it would be remiss of the Rangers Board not to state the club’s view... it is our irrevocable belief that this club’s history, including its many successes, is beyond debate. Rangers cannot countenance or accept any talk, attempts or actions designed to undermine what this club has achieved throughout its long history. So, as far as this club is concerned there is no need for further SPFL consideration of court judgements or appeals.’
THURSDAY, NOV 12
DESPITE the title-stripping debate keeping to the confines of phoneins and social media, Rangers chairman Dave King (right) weighed in with a bullish statement of his own, stating: ‘It is extraordinary that representatives of other Scottish clubs should even wish to reengage with this issue. If the history of our club comes under attack, we will deal with it in the strongest manner possible’
KING hadn’t been of the same mind back in June 2012, however, saying: ‘I follow the logic of the argument that if we lose the tax case then we probably gained some competitive advantage.’
FRIDAY, NOV 13
SEEMINGLY under pressure from their own fans and shareholders, Celtic entered the fray with a statement of their own, saying: ‘Celtic’s position on this issue is consistent — that this remains a matter for the courts of law and also the Scottish football authorities, whose rules are intended to uphold sporting integrity. ‘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. That remains our view.’
THE Celtic statement two years ago said: ‘We note (the) decision that Rangers FC has been found guilty of contravening the SPL rules on disclosure of payments over 11 years between 2000-2011. The scale of this amounts to a deliberate non-disclosure of £47million in payments to players and staff. ‘Like many within Scottish football, including supporters and other observers, we are surprised by the parallel conclusion that no competitive advantage was gained from these arrangements. ‘However, the implications of this verdict are for the Scottish football authorities to address since the rules breached were specifically intended to defend “sporting integrity”.’
WHAT HAPPENS NEXT?
SCOTTISH football awaits the decision of oldco liquidators BDO on whether to appeal last week’s Court of Session decision. If they do, it could be another 18 months before it is resolved. Rangers want the SPFL to draw a line under it now, regardless of what the ultimate outcome in court is. The Scottish footballing authorities have yet to give an indication of their plans...