The EBT Helicopter of Hypocrisy

Ten months ago I wrote the following:

” The ‘fat lady’ of the Supreme Court is not going to sing for you Mr Ferguson. Three distinguished law lords at the inner Court of Session have deliberated carefully and arrived at a conclusion welcomed by every tax-paying citizen in the UK. Why would BDO appeal this decision on your behalf? Which point of law would compel the 7/8 distinguished knights and dames of the realm to sit in judgment? Would you argue that a ruling in Scots Law has no jurisdiction on a Scottish employer? Your disingenuous article in the Daily Record is a sham. We are aware that Traynor and Kerr of Level 5 are flat-out to deal with the fallout of your tax evasion. Did you ask Level 5 to review your copy prior to publication? The sooner you accept the consequences of your illegal tax evasion the better Mr Ferguson. Of course Neil McCann, who is fond of brandishing rule books on television, should be asked whether a side letter on his £500,000 loan should have been registered with the Scottish Football Authority?

Is it not the height of hypocrisy to know the rules but believe they don’t apply to you because you played for Rangers?

How much of your £2.5m are you willing to risk to challenge this ruling on your tax evasion, Mr Ferguson? Surely, if you believe that the directives of the inner court are unlawful you would be prepared to challenge their veracity at The Supreme Court?

Mr Ferguson is a tax evader, just like the current Chairman of RIFC plc, whom he openly supports in his puff pieces in The Daily Record. I trust you have £1.325m in an escrow account or you might be phoning in your Daily Record articles from one of Her Majesty’s Prisons.”


Those wishing to read my original article may do so by searching for The Supreme Court Defence which was published in November of last year. Those who participated in this shoddy tax evasion enterprise should not be celebrated. They should be shamed and derided. They were participants in a £48.35m tax-evading swindle. In 1987 Lester Piggott was jailed for three years for not paying tax on circa £3.25m of undeclared earnings. Ferguson, by contrast, is allowed to dine out on the titles that he won when he was knowingly cheating.

There are many who visit this site, and donate to its upkeep, who ask one simple question:

“When will the titles won by the illegally registered tax evading players and staff be stripped from Rangers?”

I’m indebted to Barcabhoy who published the following table:


During these thirteen seasons Rangers participated in the European Cup, Champions League and UEFA Cup. Their systemic tax evasion culminated in an appearance in the final of the UEFA Cup in May of 2008. The cheating by David Murray, Dave King and Paul Murray was inordinately successful. No-one who is familiar with the criminal career of Dave King would be in any way surprised by his participation in this long con. As a convicted criminal, King was prohibited from being a director in the member club. Paul Murray, who was also complicit in this swindle, and who many believe was a participant in King’s reset of £25,000 of misappropriated data, was permitted to take office. Is it any wonder that Mr Ferguson believed that he would be exempt from taxes given that his  fellow EBT recipient, Campbell Ogilvie, was elected to the highest office in the SFA? This sustained unparalleled corruption at the heart of Scottish football was deemed by Bill Smith’s kangaroo court to not have conferred a competitive advantage. Mr Smith posited that since EBT were legal, other Scottish clubs could have cheated in equal measure. You could not make this up.

Andrea Traverso of UEFA stated unequivocally that since Rangers no longer exist, any sanctions would be an exercise in redundancy.Darryl Broadfoot, the C-celebrity Lothario at the SFA , has stated that ‘there is no mechanism for title-stripping.’  This was an uncharacteristically clever statement by Broadfoot. Is he arguing that the SPFL has no jurisdiction on titles won under the auspices of the SPL (1998-2013)? However if we take this argument to its logical conclusion, how can the SPFL list the tainted achievements of Rangers during this period?

Those who follow Scottish football are deemed to be stupefyingly gullible. They’re expected to accept Doncaster’s lies for the good of his skewed version of Scottish football. The LNS Commission was a front for Doncaster’s lies. Its flawed and spurious conclusions arrived at a ‘Continuation Cost’ of only £250,000.

So let me spell this out in language that even the stupefyingly gullible can understand. Any Scottish club, if it so desires, can engage in systemic tax evasion and secrete side-letter contracts from the SFA; win seven league titles and participate in UEFA tournaments for 13 seasons; be subject to liquidation proceedings; and still come out the other end with a £250,000 slap on the wrist and with titles intact. I will add one important caveat. This club must be called Rangers, or a derivation of Rangers.

There are those who believe that when joint-liquidators BDO fail in their ludicrous appeal to The Supreme Court, Peter Lawwell, who has been keeping his powder remarkably dry, will add his voice to an overwhelming consensus to strip titles.Allow me to be the first to disabuse them of this notion. To paraphrase Gil Scott-Heron, whose father played for Celtic,  “The Revolution Will Not Be Televised.” 

The browbeaten BBC Scotland, and the Rangers-facing STV, will look the other way. The SMSM, who love nothing more than an Old Firm Copy Orgy, will sweep the issue aside with a deft application of Trigger’s Broom. Lawwell’s resolve will melt away like snow on his heated driveway. The fix is in ladies and gentleman. Nothing will be allowed to interfere with the Old Firm Circus. Those who govern Scottish Football, and those entrusted with running our leading clubs, have collectively decided that Rangers are too big to fail and that they can run a coach & horses through the basic precepts of British society. Is it any wonder that many who support the renascent Rangers engage in hate-crime chants of supremacy in the parallel universe of Scottish Football?

BDO believe that their petition will be heard by The Supreme Court in 2017. In my considered opinion, it should not be heard, but I’m mindful of a quote from Charles Dickens’ Oliver Twist :

If the law supposes that, said Mr. Bumble, squeezing his hat emphatically in both hands, “the law is a ass — a idiot. If that’s the eye of the law, the law is a bachelor; and the worst I wish the law is, that his eye may be opened by experience — by experience.”

There are numerous ‘experiences,’ or case precedents, where EBT have been deemed unlawful. If Mr Ferguson believes he can sue David Murray for damages in professional negligence, he should think again.The law firm led by Paul Baxendale-Walker approached  Iain Barker in 1998. Mr Barker was the owner of a profitable management and business software company, who was looking for a scheme that would allow him to make a partial exit from his shareholdings without incurring the associated very large capital gains tax charges.

Baxendale -Walker recommended the use of the EBT scheme under which a sub-trust was set up for each participant, who then gifted their shares into the sub-trust. Although the participant and his family would thereafter be barred from receiving any benefits from the trusts, he would be able to take cash loans from the trusts at a commercial rate of interest, with the interest accumulated and repayable in a lump sum at the end of the loan period. This would entirely avoid the CGT charge on the disposal of his shares. His family could also receive distributions after his death, and the loans could be rolled over to become a debt on his estate, thus reducing its value for inheritance tax purposes.

Mr Baxendale-Walker’s representative discussed the matter of the scheme’s legitimacy with Barker at the time. Mr Barker was given reassurances that the schemes could not be successfully challenged by HMRC. Mr Barker, being a prudent man, sought a second opinion from his tax advisers, his retained solicitors, Hollinshead, who stated in writing:

‘Whilst nobody can rule out possible changes to tax law, it is difficult to see that the Inland Revenue will be in a strong position to mount any meaningful attack on the use of an EBT as described in this opinion’.

Their opinion described the EBT as a bona fide, irrevocable, discretionary trust that gave the participants no power to command the trustees:

In 2010 HMRC issued a substantial assessment against Barker, on the basis that the trust did not attract the tax benefits that could apply to an EBT, because it permitted his family to benefit after his death. The following year HMRC told him they had opened a COP-9 inquiry on the basis that he had acted fraudulently in making incomplete tax returns.Ultimately, Barker came to a settlement with HMRC under which he had to pay more than £11m in tax and interest.

Barker launched a claim against Baxendale-Walker for professional negligence. However justice Roth in the High Court considered that Barker would have gone ahead with the scheme even if he had been properly apprised of the risks. He came to this conclusion because Barker had admitted he knew the scheme constituted ‘aggressive tax avoidance’, and also that he had considered taking up an alternative scheme marketed by Deloitte. Justice Roth gave judgment against Barker (Barker v Baxendale Walker Solicitors, 2016 EWHC 664 Ch, as reported in The Daily Telegraph)

Justice Roth’s judgment could be subject to appeal, but it chimes with the judgment of the three senior law lords in the inner house of The Court of Session. The issue of a side-letter  to Ferguson transformed an exercise in aggressive tax-avoidance into an exercise in tax evasion.

Alex McLeish, who also received a generous EBT, contradicted Bill Smith’s assertion that Rangers received no competitive advantage. The following image recalls an event at the height of the EBT scandal:

Image result for Helicopter Sunday

One could also consider the occasion when an EBT-enhanced Rangers won the title by one goal two seasons earlier when they scored six goals against a supine Dunfermline. Will Neil Doncaster and Stewart Regan be remembered as the latter-day pilot and co-pilot of The EBT Helicopter of Hypocrisy?

The Demise of The Jimquisition

“To lose one parent may be regarded as a misfortune; to lose both looks like carelessness.” Oscar Wilde


To paraphrase Wilde, if I may be so bold as to in any way associate my name with that of a literary genius: to lose one defendant may well be regarded as a misfortune; to lose six is a paradigm shift in carelessness. Her Majesty’s Advocate Depute Jim Keegan has been withdrawn from what’s left of the Fraudco Hearings. An entirely new team, led by Alex Prentice QC, will go head to head with Donald Findlay as they attempt to snatch a victory from the jaws of defeat. Mr Prentice is a leading Scottish lawyer. He has held senior posts at the Crown Office and Procurator Fiscal Service.

The errors by the procurator fiscal’s team in the Fraudco Hearings have been described by one seasoned observer as stupefying. In one farcical exchange Keegan sent in a junior to avoid the wrath of Lord Bannatyne. The junior left with a flea in his ear, and an almost unprecedented admonishment by Bannatyne that Senior Counsel/The Lord Advocate, whomever was responsible for a leak, should appear on contempt of court charges and that he should be legally represented. Lord Bannatyne not only threw the book at Keegan; he picked up his chamber’s weighty bookcase and hurled it in his direction.

The gross ineptitude of Keegan in these hearings was only matched by that of the Police Scotland team. The latter is being led by a sine die Rangers supporter in the mould of Bomber Brown. With Brown as club ambassador, a convicted criminal as chairman and a pop-up director lasting 48 hours, no-one could accuse the new Rangers board of lacking a sense of humour. DCI Robertson not only botched the arrests of Whitehouse and Clark, he unlawfully sequestrated the media assets of Gary Withey. The Jimquisition also fell foul of legal procedure in their indictment of Imran Ahmed. Mr Ahmed’s solicitors were informed yesterday that he is free of all criminal charges.

Mr Keegan’s career with the procurator fiscal service is almost certainly at an end. Lord Bannatyne called him ‘a weasel’ in open court on the day the case collapsed against Whitehouse, Clark and Green. To inform the Press of prospective new indictments, when hours earlier stating to Lord Bannatune that he was unaware of the Crown’s position on further charges, is not going to end well.

There are those in legal circles who suggest that Mr Keegan will not be elevated to the bench due to his disqualification as a company director, as I pointed out in my article Police & Thieves  ( If Mr Keegan was seeking the redemption of a successful high profile criminal trial, his ambition has, to paraphrase Skakespeare, been “Hoist with his owne petar”.

Given the expense of more than two years of a police investigation that led to Police Scotland travelling to Mexico and Johanessburg, one might have expected a silk purse of police procedure, and not the actuality of a pig’s ear. King’s petar is the £25,000 acquisition of the misappropriated Charlotte Fakeover material, that he handed to Robertson in a grubby compromise where the charges that King, and his associates, should face have been overlooked by Robertson in his zealous pursuit of Whyte and his conspiracy fantasies. Given his penchant for fantasy, does Robertson still believe that Rangers are the same club that he has followed man and boy? The Aberdeen FC website might well take issue with him. If we were to solicit Robertson’s views, would he adhere to the LNS mantra of no sporting advantage despite Alex McLeish’s assertions which contradict the recommendations of the LNS kangaroo court? Given King’s love affair with litigation, and the widening rift with football governance, will King, whose board has steadfastly refused to pay the £250,000 fine, refer the matter to the Court of Arbitration for Sport in Lausanne?

I digress. One might reasonably ask what was the point of this malicious prosecution of six innocent men? If Robertson had referred to this site, he would have learnt that the demise of Rangers was the result of corporate recklessness by David Murray. Whyte is the patsy. SDM pulled the trigger from the Edmiston Drive Blue Room Depository. SDM’s ‘magic bullet’  then passed through Green, Whyte, Whitehouse, Withey, Clark, Grier and Ahmed, leaving their reputations in tatters and the former out of pocket to the tune of £200,000.

Image result for images of Craig Whyte?

Whyte is an insolvency expert. He securtized £40m of anticipated season ticket sales, with the lion’s share of this delivered in advance. He paid off SDM’s RFC plc debts and then loaned the residual to a new child which was owned by an existing company parent; with the latter being a 100% owned subsidiary of a company registered in The Virgin Islands.When the parent then paid this amount as a dividend to its one and only shareholder, Craig Whyte, we have the makings of the perfect corporate ‘switcheroo.’  This ‘Russian Doll’ of corporate strategy is both tax efficient and legal. Will Alex Prentice be able to save Robertson’s face by convicting Whyte on a technicality? Will the Legal Aid Board take a closer look at its generous provisions? Or will Whyte walk away unscathed from the carnage of one of the worst pile-ups in the history of the Scottish judiciary and be laughing all the way to the bank? Given the prosecution’s and the police’s ineptitude, might I suggest that the smart money is on the latter outcome?



Discussions in Chambers

In old days men had the rack. Now they have the Press. That is an improvement certainly. But still it is very bad, and wrong, and demoralizing. Somebody — was it Burke? — called journalism the fourth estate. That was true at the time no doubt. But at the present moment it is the only estate. It has eaten up the other three. The Lords Temporal say nothing, the Lords Spiritual have nothing to say, and the House of Commons has nothing to say and says it. We are dominated by Journalism.


The aforementioned quote is by Oscar Wilde. The fourth estate can be muted. Superinjunctions now exist to protect the ‘great and the good‘ from the wrath of public opprobrium. If David Furnish wants to conceal a homosexual orgy, which casts aspersions on his suitability as a foster parent and his marriage to Elton John, he has the means to instruct solicitors and argue that the fourth estate should not report on his indiscretions. Mr Furnish’s counsel were persuasive. To my liberal mind, what David Furnish gets up to with consenting adults is his business, but if he wants to accept adulation as one of the standard bearers for gay marriage and gay foster rights, might it not interest the public when his standard is dragged through a puddle?

There are other ways of muting the press. Reporting restrictions are routinely imposed on criminal hearings for good reason. Should any of those indicted in what became known as the Fraudco Hearings proceed to a jury trial, then this jury should not be influenced by reportage.Twelve months ago to the day, David Grier, Gary Withey, Paul Clark, David Whitehouse, Craig Whyte and Charles Green were all indicted at Glasgow Sheriff Court. This site was unique in providing a commentary on proceedings. No other site or member of the SMSM had access to, or were prepared to publish, the full list of indictments. The keyboard warriors who scoop awards and plaudits were conspicuous by their absence. There was a £2,500 sword and two years imprisonment hanging over my head. I have published several articles that have sailed very close to the wind. One of the aforementioned names has congratulated me on the accuracy of my information. Articles such as: Indictments One; The Charge of The Whyte Brigade; and Green at Large,   can be accessed immediately from my archives using the Search facility.

Image result for images of judge chambers

My industry has not gone unnoticed. Three impeccable sources have privately confirmed to me that there have been ‘discussions in chambers.‘ I have been accused of ‘ruffling the ermine.’  There are senior figures in the judiciary who want me dragged in front of Lord Bannatyne and sent down for contempt of court. As of midnight today, five individuals from my list of six can rest easy in their beds. No criminal charges, related in any way to the original indictments, can be brought against them. Reporting restrictions will no longer apply.

I could wait until one minute past midnight to publish this article, but to do so would unduly disadvantage some of my readers who may be tempted to glean some news from a grubby rag. The first exclusive revelation is that Her Majesty’s Advocate Depute, Jim Keegan, was lucky to escape being sent down for contempt of court by Lord Bannatyne. As indictments were deserted pro loco et tempore (for the time being) Keegan briefed the press that the ‘defendants were not out of the woods.‘ He disingenuously asserted that new indictments were in the pike. If I’m dragged before the beaks, I want Jim Keegan to be in the dock beside me.

His outburst to the press was as astonishing as it was injudicious. One should take a look at the ramifications of his outburst. If a jury were sworn in, would they not be influenced by HMA’s Depute stating unequivocally that the defendants were guilty of other offences? Keegan is attempting to convince Lord Bannatyne that Craig Whyte should proceed to trial. Twelve months after he was originally indicted, Whyte’s counsel, Donald Findlay QC, is unaware of any extant indictments. You could not make this up.

I exclusively revealed on this site that DCI Jim Robertson and Jim Keegan, whom I referred to as The Jimquisition, had access to the misappropriated Charlotte Fakeovers material. In a grubby deal with Dave King, who acquired this information for £25,000 to destabilize the former board and drive the value of their equity into the ground, they agreed not to prosecute him as they engaged in the greater good, namely The Whyte Witch-hunt.

Anderson Strathern, who act so often for King’s Rangers that they should provide the legal equivalent of a Nectar card, published their intention to raise a civil action against Imran Ahmed and others in The Times. Mr Ahmed was no longer residing at his Hereford home. This was established by the failed attempt to arrest him by a team from Police Scotland who were being assisted by West Mercia Police. Ahmed was indicted in his absence,but the Crown could not show that he had been given due notice of one of the hearings so proceedings against him were indefinitely postponed.As he was indicted and twelve months have now elapsed Mr Ahmed can safely return to the UK should he wish to do so. He spent a year abroad as he did not trust Police Scotland. If he had only known how little evidence that they had against him, and how incompetent they would be, would he have chosen to spend a year on the lam?

The inepitude of the police prosecution was a constant factor in the proceedings.I can exclusively reveal that the indictments against David Whitehouse and Paul Clark were thrown out as their media (hard copy files, disks, computers, phones), which was seized by Police Scotland in a dawn raid, could not be used as the actions of Police Scotland were unlawful. I’m not suggesting that this information was in any way incriminating.

This article is not the final word on the Fraudco Farce. More revelations will follow.


Addendum: I have just been informed that David Whitehouse and Paul Clark raised an action yesterday against Police Scotland for unlawful detention.










Hampden Gate

“If only the LED lighting had not been damaged at Hampden Park, we might have been able to shed some light on what occurred.”                                                                                                               
The aforementioned quote did not appear in any article. I made it up. Just like Keith Jackass with his claims that every Rangers player had been attacked, which was somewhat undermined by a tweet from his editor, Darren B.S. Cooney:
“There was more than 1 attack. Hence attack(s) plural. Hibs fans were out of order, you’re trying to rewrite history.”                                                                                                                                               
There are no prizes for guessing what the BS stands for in Cooney’s failed attempt to add gravitas to his name. BS was the first to threaten me with legal action when I called him a King lickspittle. He continues to get his panties in a real twist as he follows the edicts from The Blue Room with obsequious accuracy, with a pause to pucker up and kiss the brown brogues of the board. If you ever had the misfortune of attending an SMSM awards ceremony, where Chris Jack is routinely awarded £1,000 as The Herald Group are not prepared to pay their Rangers correspondent a living wage, one can distinguish the Record pack by their brown shoe polish lipstick.
The latest statement from Rangers, in what has become known as Hampden Gate,  could have been written by Robert Southey, the author of  Goldilocks and the Three Bears:                                                                                                                                                                                      
Wednesday, 31 August 2016, 17:15
by Rangers Football Club                                                                                                                                                

 RANGERS’ Directors are shocked at the charges issued by the Scottish FA’s Compliance Officer in the wake of the pitch invasion at the end of the Scottish Cup final last May.It is alarming that the governance of Scottish football is so lacking that it is impossible for the Scottish FA to guarantee the safety of footballers at the country’s showpiece event. The SFA is either unwilling or is powerless when it comes to taking the appropriate punitive action against the offenders.A number of Rangers players were assaulted by Hibernian supporters in broad daylight on the Hampden surface and a repeat of this must be avoided at all costs. That should have been the priority of the SFA. Yet, the governing body insists it is not within its remit to issue any charges let alone punishments for such violent and dangerous misconduct. Instead of player and supporter safety they have placed all their emphasis and importance on the monetary value of a set of goalposts, pieces of turf, and advertising boards.

Rangers Directors will take time to consider an appropriate and more comprehensive response to redress our grievances but for the moment the board fully endorses the incredulity and anger of all Rangers supporters.                                                                                                     


Some might posit that this is a squirrel to deflect from the conspicuous absence of real investment in the Rangers squad as a long line of ‘Strictly Come Dancing’ players lined up hoping for a last hurrah. As for the ‘assaults’ the facts, as revealed by the partners and families of the players, bear no relation to the Blue Brouhaha fantasy, as peddled by BS and Jackass. One Hibs supporter threw a haymaker at Wallace, which he deftly avoided. It was so slow in its execution that it resembled the Senderos signing. Wes Foderingham, who for reasons best known to Sam Allardyce (and everyone other than Wes) was not called up to his first squad, was ‘confronted’ for a period of eight seconds prior to being safely escorted from the park by a high-kicking Rangers security detail. Greg Binnie pled guilty to running at and making offensive gestures towards the Rangers keeper.He was charged under the Offensive Behaviour at Football Act for engaging in behaviour which was likely to incite trouble.
Despite all the photographic evidence, there were no actual assaults of the Rangers players. No-one has been charged with assaulting a player and Prinipal Sheriff Bowen made no mention of any assaults as none occurred. However this does not accord with the following Rangers statement:

Saturday, 21 May 2016, 17:51

RANGERS Football Club is shocked at the disgraceful behaviour of Hibs fans at full time.

Rangers players and staff were assaulted by these fans who invaded the pitch and in the interests of their safety could not return to the pitch for the medal presentation.

There can be no place for the violent behaviour witnessed at the end of the Final and Rangers fully expect the Scottish Football Association and Police Scotland to launch an investigation to find out where security measures failed.

The Club would like to commend Rangers fans for the restraint they showed under severe provocation.                                                                                                                                                                       


The following is a selection of photographs of the Rangers supporters showing their restraint. Maybe the young boy clutching his head was actually felled by a measure of restrained rhetoric? Should he count himself lucky as he avoided the two ‘enterprising’  Rangers supporters who attempted to abduct a young boy and deliver some summary restraint.



Everyone saw the shocking assaults play out in live broadcasts. A minimum of forty-eight of the two hundred Rangers supporters who ran on to the pitch, spoiling for a fight, have been charged by police. Despite this, BS and his hacks are blithely regurgitating the Level 5 spin, which would have us believe that the Rangers dressing room was reminiscent of The Siege of Stalingrad.
Darren BS Cooney is milking the blue pound into a pail marked ‘victim’.
Image result for cartoons of blue cows being milked milking cows
BS dons some appropriately dignified clothing to milk the blue pound.


One might inquire why BS and his team of bullshitters are spinning more furiously than Chris Hoy in Pamplona? Keith Jackass explained this to his deluded followers on Twitter:it sells copy. Not a lot of copy, as the Press Gazette figures for June highlighted that the Daily Record slumped to a new low of 166,592 CDE2 readers per day, with its sister paper, The Sunday Mail, almost 25,000 copies short of the 200,000 threshold. BS and his bullshitters are railing against the fading of the light. I suggest they give Chairman Charlotte a call, on speed-dial, as he might be able to put some LED lighting their way at a very reasonable price.

Since Keith Jackass and Mangetout Traynor revealed to the world that Craig Whyte was a Motherwell-born billionaire, their credibility has sunk as low as their sales of copy. I respectfully refer readers, who have not had the oppotunity to read the damning indictment of IPSO in regard to The Daily Record, to read the following:

The Daily Record used a tweet from a Rangers fan to corroborate a tissue of lies. The expression ‘you could not make it up’ does not apply at the Record. They can and they do.