EBT McLeish & The Big Fix

As Celtic short-changed their season ticket holders at Celtic Park with a second-rate second stringer performance, Ranges Lite closed the gap at the top to 9 points which is not an unassailable lead. Those who anticipated a procession to the seventh successive title win will look to Pittodrie for an improved performance and hope there is no hangover from the Zenit game. Hearts have all the efficacy of maroon bollards when they play at Ibrox so a home win will be a fixed-odds banker. Should the gap slip to six points then it really will be game on. Lite outplayed Celtic in the second half of the last encounter and had it not been for some improvised shot-stopping by Craig Gordon they would have left with all three points. From what I witnessed this weekend Lite’s loan business seems to have stolen a march on Celtic. Should Celtic lose this title to a team playing on fumes there will be no hiding place for Rodgers and his team.

I digress. The main threads of this piece will be the media, McLeish EBT, and some surprising developments at Ibrox. The night of the long knives that ushered in David Dick to the hot seat at The Daily Record has led to a serious schism with Foote’s understudies. I’m sure there is no truth in the rumour that some donned silks to jockey for position? The backbiting has been imparted to your humble correspondent. Apparently Dick has a penchant for describing his female assistants as ‘cyber bitches.‘ One can but hope that he does not change his pitch up and smack his cyber bitch up.

In a previous piece I referred to Darren “The Pouncer” Cooney taking advantage of a clearly ‘tired and emotional‘ young lady on a train. A complaint apropos Cooney’s sexual opportunism was followed up by British Transport’s finest. Cooney was suspended by The Daily Record. One wonders what was paid to the distressed young lady to make the charges go away? Any young lady graduating from journalism school should think twice about a career at this failing title. ‘Real Perverts Run The Record’ has a certain ring to it.

The appointment of the unemployable Alex McLeish EBT to the Scotland position and the fact that Sir Bribe & Lie would stop at nothing to win silverware has rekindled my interest in match fixing. Craig Whyte in his prospective book treatment referred to a chairman who was prepared to throw a game to secure a title win by Rangers. He did not name ‘names’ but was he referring to Ross McArthur at Dunfermline and his teams 6-1 reverse at Ibrox which delivered the first of two titles to EBT McLeish? Chris Sutton was censured by the SFA for asserting that Jimmy Calderwood’s charges laid down to Rangers however could the prosaic fact be that they were paid to do so?

I remember the occasion as if it were yesterday. BBC Scotland sent its crack outside broadcast unit to Ibrox while dispatching a couple of CFC talking heads, two cans and some string to Rugby Park to cover Celtic’s game. CFC duly hit 4 without reply. Rangers who had cruised to a 5-1 lead unimpeded then slotted their sixth goal home with consummate ease. McLeish’s EBT All Stars won the league Championship by that single goal. Champagne was delivered to the Dunfermline dressing room. The losing team’s win bonuses were secure. It was a great piece of theatre. It was however a fix, scripted by  Murray  and executed with aplomb by Calderwood. The early goal by Dunfermline from an implausible distance was a squirrel that Yuanker Traynor would be proud of.

Colour me surprised but the SFA looked away. When one later discovered that the majority of the Rangers team were being paid off the books the SFA continued to look away. On March 19, fifteen years will have passed since Rangers got away with murder on several occasions. McLeish EBT celebrated in the Ibrox sun like the result was a surprise to him. Did he have a betting slip with 6-1 in his jacket pocket? Or was Calderwood given the honour as payment in kind?

News from Martin Williams – who will forever be remembered for his Engine Room Subsidiary Lite metaphor – that Stewart Robertson pulled down a whopping £281,000 which included a £64,000 bonus, truly beggars belief. What part of his KPI was triggered by a doubling of Lite’s losses? Was he recompensed for his initiative in finding a lender with an awning consisting of three brass balls?

On the subject of cojones the odious Andrew Dickson trousered £174,000 to partake in a game of rock, paper, scissors with his pockets and zipper fly. He is a man of many resolutions. I don’t need to date an old slapper with a crystal ball to predict that Resolution 12 will take a leading role in Dickson’s future.

As for Robertson will the SFA increase the Chief Executives’s salary to lure him to Hampden? Is Petrie briefing him on the QT as he did with Charles Green?

The SFA would exhume Jimmy Saville’s decomposed cadaver if he could fix it for them.








A Slow Boat From China

For the president to come out and introduce the new manager as a mate for years, and having been the chairman of his testimonial committee, is just staggering. The lack of awareness in that organisation is beyond belief and I’ve never been so angry, and it’s not Alex McLeish because I hope that he goes on and does a good job. Where is the strategic planning? They’ve now effectively said that the chief executive role is almost immaterial because they’ve made the big call without them. Let’s be honest, we all hear the chat, we’re all in the industry. And the talk is that we know there’s a split board at the SFA. The chat is that Rod Petrie and Alan McRae have got their man, and in return the other faction are going to be allowed to get the chief executive. That’s not for the betterment of Scottish football. That is politicking. And it is unacceptable as far as I’m concerned.” Michael Stewart on Sportsound.

McRae and Petrie – The Little and Large of the SFA – fought tooth and nail to retain Regan as they knew he had their backs. If Michael Stewart is to be believed, and I see no reason to doubt him, they will have a say but not the final say in the appointment of a Chief Executive. Moribund McRae is a small man with a small mind from a small club. The most apposite epithet for McRae is that he is a homunculus. As we saw from the fiasco of last season’s Scottish Cup draw McRae could not organise a piss-up in Stewart Regan’s brewery (Coors). I do not anticipate that any new chief executive would agitate for his removal. It would not take much to provide him with the occasional bowl as one might do with a stray cat that has formed an attachment to your doorstep.

However the new SFA ‘dynamo‘ may have a difficult call to make on Petrie. Petrie chaired three meetings of the licence committee which gave Rangers a green light to participate in UEFA football whilst ignoring the elephant in the room of a £2.8m overdue payable. Alastair Johnston in an interview published in The Daily Record on 1st April admitted the existence of this liability and expressed concern about how it would be paid. Surely this should have raised a red flag at the SFA who made the final submission to UEFA fifteen days later? It did not. Did the licence committee hide behind the 31st March cut-off and ignore Johnston’s revelations.

Was Petrie kissing Ogilvie’s arse to ascend the greasy pole? It is my firm conviction that Petrie was cozying up to Ogilvie and Dickson and conveniently looked the other way when Rangers pulled a fast one.

When Regan rocked up at the SFA almost eight years ago he took on one of the most vile bigots to ever wear black and had the cojones to eschew his offer to call off a strike by Scottish if he were to be reinstated. Will the new SFA chief executive have the cojones to take Petrie to task?

Petrie needs a RRM at the helm of the SFA more than most. One can but hope that Michael Stewart is correct in his analysis. As for Alex McLeish EBT I just don’t rate him. There is a reason his last position came to an end in sixty-five days and that he has been out of the game since May 2016. He is just not good enough. As we saw with Scotland and Birmingham/Aston Villa, he has no loyalty whatsoever. His only concern seems to be his next pay-day and how much he can evade in tax. He was not even good enough to make a return to Ibrox, so why on god’s green earth is this unemployable coach in charge of the Scottish team? If he panders to Ibrox and attempts to cap their players to boost their resale value he will fall on his arse. One can but hope that he does and burns McRae and Petrie in the process.

Someone who is pleased with the McLeish EBT appointment had the following to offer on Ibrox Noise:

If the stories over the past two or three weeks have highlighted any one thing, it is genuine fear from the rest of Scottish football that Rangers are slowly creaking back towards the summit of our game. For one, we now have a good bluenose as Scotland manager again, and believe you me, 99% of Scottish football is not happy at all about it. Mostly, the ‘he left us in the lurch’ nonsense is used as their case against him, despite the fact he is technically the most successful Scotland manager in history with incredible wins over the best team in the world and an all time high ranking with FIFA. Trust us, if he was a Celtic man, the game north of the border would be absolutely happy with him regardless of any ‘history’. That he is likely to Make Scotland Great Again has absolutely no relevance to these people.

But that is only part of the story; Scottish football is absolutely falling all over itself to claim the Alfredo Morelos saga is absolute fiction, that Rangers have made up a bidding war for reasons unknown to themselves, and that there is simply no way a free-scoring 21-year old Colombian who is top scorer here could possibly be worth £11M even though transfer fees have absolutely catapulted since the days when Celtic’s 23-year old free scoring Gary Hooper moved south for around £6M.

Even some of our own fans believe the story to be hogwash, as if the board is pulling the wool over our eyes. And guess what – all the doubters may be correct. But is it not funny that this story must be fiction but every other player who moved to China for £stupid is perfectly above board? Is it not odd that immediately so many think it is all fabricated but did not have the same instant dubiety at the £9M for Craig Gordon, the £6M for Hooper, the £13M for van Dijk and the same for Wanyama?

No, because it is Rangers Scottish football immediately calls foul, lies, misdemeanours et al simply because they are genuinely concerned beneath the faux mockery that Rangers are actually starting to get somewhere and lo and behold we have a few assets on our hands?

This entry is not saying ‘we are back’ – we have a long way to go and we well know this. But it is comical watching our enemies fall over themselves to cry foul at the first step on our road to recovery because they do not want us anywhere near the second one.

My simple point to them is this;

In response to their issue of claiming Morelos cannot possibly be worth £11M and the story is fantasy, I suggest this;

How can, in this day and age of transfer fees going into the hundreds of millions, a free-scoring Colombian 21-year old NOT be worth £11M?

If Rangers sold the kid for £5M rival supporters would be laughing at woeful mismanagement and mocking the fact we sold our best asset for peanuts, kind of like they did with Barrie McKay.

We learned. And Scottish football will just have to deal with that.”

Is Morelos having his hair cut by a greenkeeper at Glasgow City Council?

The latest to jump on the Morelos bandwagon is The Scotsman, which is hardly surprising given that even a dead cat bounce would be welcome at this failing title.
In Q3 & Q4 of 2017 its average daily sales declined to 17,700. How it’s beleaguered owners Johnston Press can maintain this title must be an affair of the heart and not the head. In the second decade of its existence it had revelations apropos Burke & Hare to tittilate its readers. Now the best it can do is rehash Yuanker Traynor’s latest wet dream.

The Morelos Squirrel is important to the rogue board who have pawned the car park and Edmiston House. It is a fiction that was created to deflect attention from the insolvency at Ibrox.

If the Ibrox Noise correspondent put down his Union Jack tinted spectacles for a moment the reality might just hit home. Close Asset Financing is a lender of last resort.

Rangers Lite is in a death spiral. There is no upside. It’s all downhill from here. When King eventually departs and is on the lam south of the Limpopo the Sevco project will collapse. The prospective share issue, which would have provided temporary relief, will be stillborn. However even if it went ahead Club 1872 would be more than a dollar light and a day late.

Scoring against the worst defence in Scottish football viz Hamilton Academicals does not add zeros to Morelos’ fee. As we witnessed with Barrie McKay the rogue board are adept at inflating the anticipated fee, only to be brought down to earth with a realistic £500,000 bang. Morelos is a greenhorn who should command no more than £1.5m in the close season.

There will be no Chinese New Year purchase of Morelos. He won’t be an offering in a Red 32 envelope. The slow boat from China will be scuttled at sea.


Go-Between Petrie’s GIRFUY to Peter Lawwell

The odious Rod Petrie is behind the appointment of Alex McLeish EBT (£1.7m). Petrie is the darling of the sub-committee gobshites. When most have given up the will to live or reverted to a post prandial slumber (crab claws marinated in Sauterne anyone?) Petrie will still be at the lectern boring for Scotland.

Petrie is the president-elect of the SFA. He will take over from McRae in June 2019. To get to the top of the greasy pole he will pucker up and kiss the arse of any corrupt official, including Sir Bribe & Lie’s Montreal Trust mainstay, Campbell Ogilvie.

However it’s what Petrie does behind the scenes that counts. When McRae was in Aberdeen on Sunday evening sounding out Duncan Fraser and Derek McInnes, Petrie was cosying up to Alex McLeish EBT who apparently now lives in Glasgow’s old money enclave, Bearsden. Of course there’s nothing old about McLeish’s money. The majority of it came in the form of a £1.7m tax-evading loan from an EBT sub trust in Jersey. Prior to living in Glasgow’s most enviable address McLeish was to be seen in the West End’s most fashionable watering holes that were no more than a Walter Smith spit away from his palatial apartment. An apartment which HMRC should take a close look at as its provenance might lead a cynic to believe that McLeish was engaged in yet another tax dodge. Capital Gains tax? Surely not

Petrie was the go-between in The Five Way Agreement. In an e-mail written by Stewart Regan, Petrie was delegated with the task of briefing Charles Green. He was charged with apprising the estimable Mr. Green of how they were going to shoehorn his basket case of assets into the SPL. The prosaic fact that the ink had barely dried on Sevco Scotland’s formation was not a factor. The three years of running a tight ship prior to entry to the professional leagues was being waived via a wheeze from Rod McKenzie. Sevco Scotland would be the operator of the quintessential essence of Rangers, an ethereal entity with no legal personality that went by the name of RFC. The former ‘operator’ Oldco had gone bust. The new operator Newco would be entrusted with taking RFC forward to its 141st year. This concept conveniently ignored the formation of a limited company in 1899 and laughed in the face of The Companies Act. When the SFA tried this on at The Court of Session their counsel contended that the law had yet to catch up with this innovation. The judged rebutted him by stating that he only had recourse to the law and had no time for a metaphysical entity. An entity that owes its metaphysical existence to the corrupt cabal that run Scottish football.

When Peter Lawwell suggested that McRae and Petrie should take a long look at themselves, Petrie set about sending him a Get It Right Fucking Up You missive. Alex McLeish with a team of tax-evading illegally registered players had deprived Celtic of the title in 2002/2003 by 1 goal, and in 2004/2005 by 1 point. The latter became known as Helicopter Sunday. The former was the centrepiece of a domestic treble where tax cheats Ronald De Boer and Barry Ferguson EBT (£2.5m) figured prominently

The fact that each and every player in McLeish’s 2005 title-winning team was evading tax and illegally registered was not known at that time. Lord Nimmo Smith would later have us believe that Rangers did not have a competitive advantage as Celtic could have also cheated by not properly registering their players and not paying the tax that was due. The Supreme Court’s Lord Hodge gave Nimmo Smith and his kangaroo court a swift kick up the arse.

McLeish acknowledged that he could not have competed against Martin O’Neil’s juggernaut without recourse to EBT. All seven titles won by McLeish were in the 15 that would have been rescinded from the Ethereal Entity had it been admitted to the SPL. In many ways I wish it had been as the titles would have been stripped and we could all have moved on.

Petrie is rubbing Lawwell’s nose in it. Rangers cheated, depriving Celtic of seven titles, and there’s fuck all that Lawwell can do about it. When the latter requested a review of the procedures that allowed Rangers to engage in systemic cheating he was politely told to go fuck himself.

McRae is a weak man who has trouble keeping his tie out of his soup. He apparently now orders consommé as his blazer and brown brogues have been badly stained. Petrie is the power behind the throne. So suck it up Peter. Rangers cheated and got away with it. If McLeish wishes to appoint Alex Rae EBT (£569,000) Lawwell can but reflect on the cheating that took place on his watch since September 2003.

In other news Murray Foote has been axed from The Daily Record. This title sold an average of 134,087 copies per day in January. In the days when Sir Bribe & Lie was dispensing succulent lamb tidbits they were selling north of 300,000. As a shipbuilder’s son I grew up in a house that took The Record. It doubled as a toilet roll. How apposite.

New editor David Dick has been credited with the ‘strides’ he has made in digital media with Glasgow Live, but surely no-one at this site falls for PR puffery:

Glasgow Live 40,976 visitors per day in January

Mail Online 15,641,619 visitors per day.

Dick is an Aberdeen supporter. This will not go down well with the blue horde that rail against Darren Cooney’s references to zombies in his Twitter feed. Cooney and I once went toe-to-toe on Twitter. He threatened me with legal action. Keith Jackson jumped in to help out his £150,000 per annum Sports Desk editor. One wonders whether Trinity Mirror can afford to retain Cooney. The only guy in his team worth reading is Jackson, other than the occasions where the unseen hand of Yuanker Traynor is up his kilt twisting his meat and two veg. The unseen hand of Darren Cooney on a train has been brought to my attention. Rumour has it that British Transport’s finest were involved. I’m having this checked out as I write. Watch this space.

Meanwhile that other former mainstay of a Scottish Sunday, The Sunday Mail, posted even worse results:

140,743  sales, a drop of 16.31%

Would it be too much to ask if Celtic-hating Gordon Waddell was first out the door from the blood-soaked walls at Central Quay? His father pulled strings to get him the job. However his influence like that of The Sunday Mail has waned.

Who needs The Daily Record or The Sunday Mail when one has access to The Sitonfence Speakeasy where the reportage is additive free?


Note to Tartan Army – Stump Up For McLeish’s Advance Payment Notice

Prior to plumbing the depths to expound on the latest howler by the SFA I take pause to lift my hat to Celtic who did Scotland proud with a commanding win against Roberto Mancini’s Zenit St. Petersburg last night. The 1-0 scoreline did not flatter the hosts.  Mancini set out his team to secure a no score draw. Having squandered several chances McGregor found the roof of the net with an assist from Musonda. The latter impressed against tired legs when coming on from the bench. Zenit will be more expansive at home. This tie is far from over.

A few short miles away at Hampden there was more shame as the white smoke revealed that the SFA’s fourth choice candidate, Alex McLeish EBT (£1.7m), will take the reins of a seconded Celtic team. Regan, who signed a blank piece of paper when excusing himself from the talks that admitted Charles Green’s basket of assets to the SFL, failed in his attempt to entice O’Neil. The SFA then went cap in hand to Smith who rebuffed them, which came as no surprise to readers of this site. Next up was McInnes at a clandestine meeting with McRae on Sunday evening. He evidently turned them down. As McRae was driven down the A9 by his chauffeur/security officer the following morning he reported that his jaunt to the North East had been a wild goose chase. It was time to make an offer to a man who secured seven trophies with his EBT All Stars.

When he won one of two league titles at Easter Road his entire team were being paid by disguised remuneration. Is a tax-evader with a side-letter rendering his EBT unlawful from the get-go an appropriate ambassador for the Scottish National Association? The SFA have failed us yet again. What an embarrassing appointment. McLeish’s tainted titles were all predicated on cheating. If these seven titles, that were initially identified as unsound in the first two drafts of the 5WA, had been rescinded then he would have nothing to show other than one cup win and a slew of relegations in a lacklustre career as a coach.

Word reaches me that McLeish was sent an APN for £901,000 by HMRC. I am led to believe that he negotiated a repayment plan. The salary from the SFA, paid for by the supporters of Scottish Football, will be used to pay off his overdue tax and NI contributions.

Allow me to emphasise this as the SMSM limping up to kiss his arse are unlikely to report it:

A tax-evading cheat who led a team of tax-evading cheats to seven trophies, when caught bang to rights, will have his tax bill paid by the Tartan Army and the supporters that he shafted in the first place.

The message from the SFA is clear. If you cheated at Rangers by evading tax the body charged with Scottish football governance will indemnify your EBT. First Campbell Ogilvie and now McLeish. Who needs a side-letter from Sir Bribe & Lie guaranteeing cover if it all goes pear-shaped when the SFA will siphon off money to pay one’s outstanding tax and N.I. contributions.

So step up Tartan Army. Dig Deep. You would not want the new Scotland manager to be declared bankrupt? One should not be surprised if McLeish flicks a finger at the Tartan Army when a better offer is remitted to his agent. McLeish does not give a flying fuck about the Scotland job. With HMRC breathing down his neck it’s just a means to an end. Will he beat his Zamalek record of only 65 days tenure?

The bankruptcy of ethics and morals at the SFA take one’s breath away. The blazers have outdone themselves. They have set an inordinately low bar. McLeish can barely slither under it.





Pawning The Family Silver

One wonders how much silver is contained in Rangers Lite’s only trophy viz The Petrofac Training Cup.

I think it’s fair to assume that it would not be a makeweight at the Pawnbrokers of Close Leasing Limited.


Close Leasing PLC was incorporated on 20 September 2007. In its companies house listing the following is instructive:

Nature of business 

64999 – Financial intermediation not elsewhere classified

Is it just me or is there something extraordinary about this company that carries the Close Brothers name but does not do business in the square mile? It’s Asset Finance Division has its Scottish office in another well known financial hub viz

2nd Floor, Orbital House, 3 Redwood Crescent, East Kilbride, Glasgow, G74 5PR

Having read and re-read the terms and conditions in which Albion Road Car Park and Edmiston House have been pledged, one might be excused for thinking that The Cold Shoulder is already in place. Close will flip both assets if the rogue board engage in a discussion about administration.

How many season tickets have been pledged? There is nothing else of tangible value. Intangible assets, such as players, are difficult to monetise as they can only be sold at certain times per year.

A cynic might suggest that the inflated and entirely fictitious value of Morelos did not entice several well-heeled RRM to part with their hard-earned. The rogue board had no other recourse than to visit the pawn shop.

Of course there is one source of income just under the radar. It could net a cool £1,000,000. Just £5 – £18.72 per month soon adds up.

Has the corporate rapscallion that is Dave King used James Blair’s Club 1872 as an additional pledge?

Season tickets or Club 1872. Devil or deep blue sea. Close Asset Finance don’t do overdrafts. They don’t provide money to give a vote of confidence to boards. They provide money on pledged assets.

You are being had Gullibillies. Stewart Robertson is lying through his back teeth. It might be more prudent sending one’s hard-earned to an escrow account to buy Murphy and Cummings because as things stand their tenure at Ibrox will be inordinately short.

Think of your kids Gullibillies. Cash for kids. Try not to think about Dave in his mansion in Johannesburg and his daughter holding 75% of MMI ordinary shares.

Dig deep!


Two Birds With One Stone

In another exclusive for our site which is to many the go-to-site for the informed, word reaches me from an impeccable source that Alan McRae sat down to dinner and drinks with Duncan Fraser and Derek McInnes at a quiet hotel on the outskirts of Aberdeen on Sunday evening.

Could this be Moribund McRae’s last gasp attempt to shore up the SFA with two credible appointments? As I pointed out in yesterday’s blog Duncan Fraser is made of the right stuff. However the ‘Move-On Mission Statement‘ would no doubt be inculcated in the new incumbent by the mannequins wearing blazers.

Would Pathetic Petrie be delighted to put Rangers Lite’s nose out of joint by signing a manager who jilted Stewart Robertson at the altar?

One can but hope that they tell McRae to sling his hook and leave him to scurry back to Glasgow with Alex McLeish on speed dial. The latter ticks all the SFA boxes.

1. Ex-Rangers – Tick!

2. EBT – 1.7m – Tick!

3. Corruptible – Tick!

One could cogently contend that Fraser and McInnes are too good for the odious organ that is the SFA. Surely it’s high time that these self-serving committee chumps check their blazers, company car keys and SFA issue brown brogues at security on the way out of Hampden?



The Punishment Fitting The Crime

As a preface to this article I enclose a link – https://t.co/1VPV0NyNTV – to details on the provision of Edmiston House and The Albion Road Car Park as security to a loan from Close Leasing Ltd to The Rangers Football Club Limited(TRFCL) The latter owns the assets. One assumes that TRFCL also owns Ibrox and Auchenhowie or are these still subject to dispute. Liquidating RIFC PLC would be child’s play for the rogue board.

It is not an overdraft. Stewart Robertson was lying through his back teeth when presenting it as such. He was lying through his back teeth when asserting that it was a vote of confidence in the rogue board. One might contend that he is made of the right stuff, a penchant for mendacity, that is high on the list of criteria for the position of Chief Executive at the SFA. Quite incredibly his hat is in the ring. Those who desire a level playing field in Scottish football might as well pack up their tent if someone as compromised as Robertson was selected. Will we return to the revolving door policy that ushered David Murray’s men Gordon Smith and Campbell Ogilvie into executive office at the SFA? The best interests of Rangers Lite will continue to be served by Andrew Dickson, who is the signatory to the loan document. One notes that Dickson had to change the date. Can he not even get this salient detail right? Surely he is destined for a long and fulfilling career at Hampden, unless -horror of horrors – he engaged in crooked submissions to the SFA’s UEFA licence committee of which he was a member. Did Dickson correspond to himself in writing, viz:

Andrew Dickson – TRFCL Director : “I hereby certify that all The Rangers social taxes have been met as they fell due, with the exception of an invoice for two million and eight hundred thousand pounds which is the subject of discussions with HMRC and has not crystallised.”

Andrew Dickson – SFA UEFA Licence Committee Member : “Thank you Andrew. It will be my pleasure to confirm to committee Chair Rod Petrie that all is ticketyboo at Ibrox. Don’t be a stranger at Hotel Du Vin. There’s a very agreeable claret with your name on it.”

One is fully aware that the SFA is an old boys’ club of blazers and brown brogues, but surely corresponding with oneself is beyond the pale? Or is self-certification the name of the game as is the case when submitting the name of a new director? If he’s good enough for Rangers then who are we at the SFA to stand in his way?

My interest was piqued by an article written by Keith Jackson. He was comparing and contrasting the SFA with the SPFL and making a case for Neil Doncaster to not be damned by osmosis to the dysfunctional SFA, despite being a member of the SFA’s Professional Game Board. Jackson highlighted the fact that Doncaster’s 13 strong team yielded a similar quantum of revenue to that of the 180 strong SFA. I’m sure Mr. Jackson will forgive me if I demur as I look at Mr Doncaster and the SPL/SPFL through an extract from the minutes of an interim board meeting which I gleaned from one of my sources. This exclusive was published in jj passim as The Discredited LNS Commission. It can be found in my archive or via a quick search on Google.

Prior to doing so it would be instructive to look at the following SPL rule:

SPL Rule D1.13, in effect from and including 23 May 2005 states:

A Club must, as a condition of Registration and for a Player to be eligible to Play in Official Matches, deliver the executed originals of all Contracts of Service and amendments and/or extensions to Contracts of Service and all other agreements providing for payment, other than for reimbursement of expenses actually incurred, between that Club and Player, to the Secretary [of the SPL, within fourteen days of such Contract of Service or other agreement being entered into, amended and/or, as the case may be, extended.”

The Rangers players in receipt of EBT were not eligible to play in official matches from that date. There was nothing imperfect yet eligible as the SFA’s Sandy Bryson might have us believe. This SPL rule is unequivocal.

A fine of 250,000 pounds for numerous transgressions of this rule is a travesty. A travesty not lost on Duncan Fraser who remitted the following to a number of individuals, including Mr. Doncaster:

From: Duncan Fraser Sent: 07 March 2013 16:26 To: Ralph Topping; Iain Blair; Neil Doncaster; Stephen Thompson; Eric Riley Cc: Rod McKenzie

RE: Appeal to SFA

Gentlemen, I wish to put on record to you all my position.</i></b></span>

The circumstances we find ourselves in is that we have been unable to get together to discuss the outcome of the commission findings face to face, which is most unfortunate as we would all have benefitted from that. I am and never would pretend to understand the way the law works let alone pass comment. Ralph “Clapham Bus” being as far as I would go.

I am at pains to point out that I, like Ralph, find the size of the fine and therefore the punishment to be disproportionate to the scale of the actions undertaken.

Although the EBT Tax case has been appealed it would be fair to assume that the somewhat surprising Tax Tribunal outcome, that these undeclared payments fell out with PAYE and NIC and therefore were “legal” had an effect on the Commission. It seems that they viewed the use of the EBT as resulting in no sporting advantage that Rangers would have received if they had been declared. In which case why were they not declared? I truly struggle to understand that outcome but cannot see how that can be appealed. In summary the Tax Tribunal outcome has affected the outcome here to a huge extent.

Rod’s point that we did not suggest a sanction and were clear in leaving it to the Commission rules out any appeal on the grounds of “the punishment fitting the crime”.

In summary, I do not believe that the Commission came to the correct decision in terms of sporting advantage and we have no grounds for an appeal based on the punishment being too lenient or it appears sporting advantage given the narrow line they pursued. Therefore reluctantly I have to draw the conclusion that the process is at an end.

This has left for me a very bad taste in the mouth. The ill informed, vitriolic comments of some suggest that this case was not worth pursuing. Although I was not on the Board at the time but I believe the case absolutely needed to be pursued. Unfortunately I perhaps naively assumed a different, more, in my view, appropriate outcome.

Duncan Fraser

Chief Executive

I wrote at that time:

This fix, and it was a fix, was an amateur production. Nimmo Smith was an inspired choice as he had previously covered up the Edinburgh Judiciary’s arses from their solicitation of under-age male prostitutes. Briefs down in chambers was his specialty. As Regan’s arse was hanging out the window, Nimmo The Dimmo was the perfect go to guy.

Regan’s attempt to isolate Celtic, implying that they are acting out of vested interests, will be his undoing. To put it bluntly he’s fucked. Lawwell will have this corrupt Lite-facing jobsworth’s head on a platter and present it to Dermot Desmond. Regan’s assertions also does a discredit to Duncan Fraser and Aberdeen supporters.

Let’s turn our attention to the Rangers argument. As Charles Green refused to engage with the LNS commission, did the Incorrigible Campbell Ogilvie, who puts the C in Compromised, present David Murray’s defence? McKenzie’s second e-mail in Appendix 2b is instructive:

“Rangers argued that since the FTT had held that the benefits under the EBT scheme were not taxable emoluments and since the loans paid to Players were paid by the sub-trusts and not by the Club then the EBT details applying to each Player were not required to be disclosed and Rangers had been right to consider them as not being requiring of disclosure.”

Duncan Fraser is correct in his contention that the findings of FTT unduly influenced the LNS Commission. The Supreme Court has ruled that the EBT scheme operated by Rangers was Disguised Remuneration. The Rangers’ argument is fatally flawed.

Nimmo Smith’s finding that EBT did not confer a competitive advantage is an abomination. This conclusion was not his to give. His remit had been narrowed down to registration irregularities.

As Duncan Fraser asserted, the conference call did not allow for detailed arguments to be expounded upon face to face. Doncaster designed this fix with precision. He did not need an MBA to work out that Eric Riley was on vacation and could be excluded from the mix. Riley would have run with Topping’s assertion that other SPL clubs had been materially disadvantaged by Rangers’ cheating. This argument might have held sway.

In summary, Rangers have never been held to account for not paying their social taxes and enjoying a competitive advantage for so doing. In other less compromised associations King, both Murray’s and Johnston would be banned sine die. Rangers would have their licence withdrawn. If Doncaster wishes to push continuation will he do the right thing and suspend Rangers Lite?

Topping gave the impression in his Scotsman article that the SPFL would circle the wagons to protect the findings of the LNS Commission. However one cannot defend a position that is built on sand.

The review, be it led by Celtic, Celtic Quick News or this site, will be far- reaching. Rangers cheated. Titles must be stripped. Regan and Doncaster must also be dismissed.”

Regan has been dismissed. Doncaster now has an enhanced remit as Chief Executive of the SPFL. Doncaster is fully cognizant of SPL rule D1.13. He is fully aware of the Supreme Court findings that EBT were means of disguised remuneration. He must also be aware that if Rangers had disclosed EBT disbursements to the SPL, they would no longer be effective. This was not a misinterpretation. It was not an ‘honest mistake’ if you will. This was a calculated conspiracy to evade tax. There were 53 side letters, sub-contracts, which so fatally compromised Paul Baxendale-Walker’s loophole that they rendered these EBT as unlawful.

As Duncan Fraser points out, and the odious Rod Mackenzie confirms, there was no appeal procedure apropos the severity of imposed sanctions. Many of the recommendations in the 42 page report are predicated on FTT findings that have been superseded by The Supreme Court.

Neil Doncaster is unlikely to do the right thing. He is a deluded Continuation Jihadist. How long will he hide behind the Five Way Agreement and The LNS Commission’s report?

He is not just guilty by association with Regan. His guilt is in a class of its own.