The Scottish Mail on Sunday

THE PEN IS MIGHTIER THAN THE SWORD...

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Celtic letter to SFA (July 25)

Celtic considers that the informatio­n that has now come to light . ,c,"11. from the above noted proceeding­s raises very important issues for -1}1.1 - Scottish football fans and the future of the game in Scotland. I was therefore surprised to note the SEA Statement suggesting that the SEA does not intend to take any further action in respect of these issues. The events that led to the liquidatio­n of Oldco and the ensuing events have festered for over six years, creating distrust and a disconnect between supporters, clubs and governing bodies. Our concern is that this will continue until there is an independen­t judicial review...

SFA letter to Celtic (Aug 18)

After a full debate, the Board concluded that an Independen­t\%:- ...-• Commission... is unlikely to enable Scottish football to obtain any more satisfacto­ry closure on the events of the last few years than currently exists.

Celtic letter to SFA (Aug 21)

Given the developmen­ts of the last few years and the informatio­n N.T,W,11 :Wit. that is now in the public domain, when compared to what was - ifri, available at the time that the football authoritie­s last considered these matters, I do not consider that Scottish football... will accept a position where that informatio­n is not reviewed by those responsibl­e for governance...

SFA letter to Celtic (Sep 4)

I note that the Board of Celtic FC considers that a wide review of \11.1W14 , .° the circumstan­ces relating to the 'Big Tax Case' and the 'LNS Commission' might help everyone gain closure on the matter. The reality is that the final decision in the 'Big Tax Case' signalled closure for many involved in the game. It is hard to believe that a 'wide review"... could ever bring closure in the minds of every Scottish football fan and every stakeholde­r. This is not a matter we have taken lightly and having discussed the matter again with the Scottish FA Board, we are content with the decision previously notified to vou in our last letter.

Celtic letter to SFA (Sep 7)

There is a lack of trust among many of the stakeholde­rs n iitW id - • i Scottish football and this will only be exacerbate­d by the Scottish ‘'51 FA's decision not to accede to the request for such a review. This will I-- inevitably be interprete­d as a failure in transparen­cy, accountabi­lity and leadership, which will be damaging not only to the Scottish FA but also tote game in Scotland. Within the context of Scottish football, these have been monumental events and the reluctance to consider them as a whole, on the basis of all available informatio­n, in order to clarify the narrative and learn lessons for the future is both surprising and disturbing. On the matter of the licensing decision in 2011, it is not accurate to describe Celtic as having been 'satisfied' at any stage... The fact that the Scottish FA is now reviewing this issue on the basis of new informatio­n is only proper. What we find incomprehe­nsible is why you refuse to apply the same principle to all the other new informatio­n which has emerged within the same period.

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