EBT All Stars v LLP Cinephiles

My student days were not spent wearing straw hats, idly engaging in punting. I was not born with a silver spoon in my mouth. The closest I came to punting was removing drunk Scotland RFU players from L’Attache in Edinburgh in my part-time job as a steward. I became adept at avoiding some of the old street fighter techniques, including the handshake that pulls one into a headbutt, and the arm round the shoulders ‘Let’s be Chinas‘ which incapacitates both arms prior to the punch in the Key Performance Indicators. I had two advantages. I was sober, and five amateur boxers had my back. A series of clicks on the walkie-talkie, the emergency code, would result in my fellow stewards rushing to join the fray. As most of my prospective assailants were drunk, their hay-makers were slower than the second class post. Other than being pinned to a wall by three sober squaddies with broken bottles, when I chose not to invoke the emergency code as I would have lost half my face and an eye if my colleagues had run to my aid, my four years as a steward, 7 -2 a.m. Thursday to Sunday, kept my head above water.There were many advantages. I never paid to enter any club after work and pretty girls would hit on me as they waited in the queue. I met many footballers, including Ally McCoist, who would date their ‘other’ girlfriends in Edinburgh far from the prying eyes of their ‘steadies‘ in Glasgow. The common quip was that Ally was engaged from the waist up. I was introduced to bars that opened at 5 a.m.in Leith and soon realized that the Rose Street bar crawls were for tourists. The real McCoy was to drink for twenty-four hours without passing out. I lasted twelve hours prior to being poured into a taxi and helped into my ‘Withnail & I‘ slum by the black cab driver. I was dismissed as a lightweight. I was paid cash in hand by the head steward at the end of every shift; £50 per shift. As a student earning £10,000 per annum I was exempt from tax, but others were not declaring this income as they should. However this was not my concern as I sat down to a staff drink and a brown envelope.

£10,000 per annum is small beer, but those who invested the aggregate of £10,000 per week earnings in Limited Liability Partnerships, are facing a backlash from HMRC that will indubitably drive many to the wall. Film partnership schemes were introduced by the Government to encourage British film production by linking investment into film with substantial tax concessions. The schemes have gone through a number of incarnations over the years and were regarded as a relatively established means of allowing wealthy tax payers to defer what were often very large tax liabilities.

A typical scheme would involve setting up an LLP in which investors in the scheme become partners. The partnership then acquires the rights to what will often be a Hollywood blockbuster and then leases those same rights back to the  film production company, who then produce the film; with the lease agreement generating a revenue stream for the partnership.

The initial acquisition of those rights is funded in two ways. The first is a capital contribution by the partners and the second is a loan taken out by these investors. These loans are usually substantial, typically many millions of pounds, and represent in excess of 90% of the total funding of the partnership. The revenue received by the partnership from the production company repays the loans on behalf of the investors. The loan creates a ‘loss’ for the partnership which can be offset against the investors’ own tax liabilities.

The brouhaha in today’s Daily Rectum is not an exclusive. It is not, as many are being led to believe, a triumph for investigative journalism. BS Cooney and Jackass have difficulty investigating their desks for a pack of Fisherman’s Friends to disguise a fly lunchtime half. The prosaic facts of the matter is that an HMRC challenge of the Eclipse 35 LLP was upheld by a First Tier Tribunal. HMRC successfully argued that the scheme was specifically structured simply to create a tax relief for the investors, rather than to further the promotion of the film. The investors were accordingly denied their tax relief.

As film partnership schemes begin to unravel, the true and unforeseen consequences for investors will begin to emerge.The consequence of a successful HMRC challenge to a film scheme is that investors will lose the ability to offset the ‘loss’ of the partnership loan against their own personal tax liabilities. This means that the tax the investors sought to defer or shelter will then fall due. For most investors this is something that they understood and accepted.

What many investors were not warned about, however, was that they would also then become liable for income tax on the income paid by the film production company to the partnership under the lease agreement. This ‘income’ is of course used to repay the loan part of the investment and is never actually received by the investor.

This leads to a disastrous outcome where investors must pay, not only their own tax which they sought to shelter in the scheme, but also tax (usually at the highest rate) on ‘income’ they have never received. As a rough guide, in failed schemes an investor can expect to suffer losses equivalent to about 10 times his cash investment.

This time-bomb will not explode any time soon. The FTT findings will be appealed, as the downside of not appealing far outweighs the cost of a challenge.Those who invested in schemes in 2005/2006 are only now becoming aware of their potential liability. Subsequent years may also be challenged and further tax liabilities may arise.

By the time investors receive tax demands or realize the extent of their liability, and any mistakes that may have been made by their Financial  Advisers, it may be too late for them to make a claim against said advisers.

Now that we know that there has been no outbreak of investigative journalism at the Rectum, should we expect balance? The brown brogue kissing journalists have named and shamed former CFC managers Martin O’Neil and Neil Lennon, with a less than respectful nod up the food chain to Lawwell and Riley.The Rectum then highlights the risks faced by:  Bobby Peta, Chris Sutton, John Hartson, Stan Varga, Alan Thompson and Johan Mjallby, all of whom have exposure to similar LLP schemes.

The Rectum is quick to point an accusing finger at former Celtic player Darren Jackson, who was made bankrupt with debts of £270,000 last year. The majority of the cash was owed to the taxman and related to 
investments in a film production scheme.

At this juncture the Rectum decides to give the dog that answers to ‘balance‘ a bone with the mention of former Rangers coach Gordon Durie, who also went to the wall from his involvement in Eclipse Film Partners No.9.

The Rectum’s selective amnesia in regard to the former Rangers players and managers who engaged in LLP is nothing short of astounding. How remiss of them. Allow me to edify them:

  1. Maurice Ross: Taxi Technology LLP & McCashback Software LLP + £120,000 EBT
  2. Craig Moore: Eclipse No.1 LLP, WRP Dryvac LLP, Taxi Technology LLP +£1.1m EBT
  3. Scott Wilson: Eclipse No.1 LLP, Taxi Technology LLP.
  4. Barry Ferguson: Eclipse No.9, WRP Dryvac & Taxi Technology + £2.5m EBT
  5. Jorg Alberz: Eclipse No. 1.
  6. Walter Smith: Roosternet Global LLP.
  7. Archie Knox: Roosternet Global LLP.
  8. Alan McGergor: Taxi Technology LLP.
  9. Alex Cleland: Eclipse No. 1, Taxi Technology LLP.
  10. Alan Mclaren: Taxi Technology LLP.
  11. Bob Malcolm: Taxi Technology LLP + £125,000 EBT
  12. Charlie Miller: Taxi Technology LLP.
  13. Russel Latepy: Eclipse No.9 LLP.
  14. Kevin Muscat: Eclipse No.4 LLP.
  15. Paul Gascoigne: Scotts Atlantic Distributors LLP.
  16. David Healy: Invicta No.12 LLP

Surely the Rectum were not being kind to their columnist, Barry Ferguson, who has been caught with his hands in the tax evasion cookie-jar yet again? One wonders how a team of RFC LLP Cinephiles would fare against the EBT All Stars. Would Mr. Ferguson be subject to divided loyalties.

The Rectum’s article was most probably written by the Level 5 Lothario, Mangetout Traynor. One wonders what event Monsieur Traynor is trying to deflect our attention from? Has he released the Level 5 Squirrel, Sevcon 1, from its Blythswood Square lair?

Could it in any way be related to a demand for VAT turning faces red in the Blue Room?

I’m encouraged to note that circa 150 have voted for this site:

One can vote on both Twitter:


and the FBA website


To succeed will require several thousand votes. I’m indebted to The Clumpany who graciously pointed out that individuals can vote twice, using both the aforementioned platforms. This will be the only occasion where this site will be eligible for an award. I will not solicit votes on the New Blog ticket next year, should this site survive, irrespective of any post-2014 caveat. The Established Blogs category is a pool of heavy-hitters.

I’m heartened by one kind individual donating £54 for two virtual seats. A virtual table is a distinct possibility should others join the scheme. If you want your user name to be listed on this virtual table, which I will publish when full, please advise.


Due to the munificence of a benefactor, I have now procured the first John James table for ten. The Mensch, Jimbo, one VIP guest & I will be hosting this table. I have contacted the FBA to advise on whether tickets can be sent to my hotel or collected at the venue-The Europa Suite, Old Trafford-on the night. I’m sure all of you will join me in giving thanks to our generous sponsor.


63 thoughts on “EBT All Stars v LLP Cinephiles”

  1. Excellent work JJ. I remember Ninjaman banging on about this a considerable time ago and raising both the fact that many Rangers men (and its rife across football in general to be fair) were involved in similar structures, but also that attempting to paint it as a smear against a specific club is nonsense from the outset. These are personal tax affairs dealt with by individuals tax advisers and nothing to do with their employers – past or present.

    I think he accused me of ‘ranting’ when really its a fairly simple explanation of daily business in the finance world. There are people within 10 feet of me as I write in my office that could talk in detail through the ins and outs of many other schemes and structures that set out to minimise tax – many of which are a lot more complex than your basic Double Irish with a Dutch.

    Tax evasion is wrong – morally and legally. Tax avoidance is not illegal – everyone has the right to set out their tax affairs in a legal way so as to be efficient and not be punished by overlapping tax treatments or falling foul unnecessarily of punitive tax rates. Tax avoidance CAN be immoral – if you are seeking to gain an unfair advantage by playing close to the lines really for the purposes of avoiding paying your fair share. Investing in these things fell into that category long before the First Tier decision. It was immoral to begin with and really the advisers of those individuals really should have made it clear what the risks are. Maybe they did. Footballers love to gamble as we know!

  2. It could get quite messy shortly.

    What with the Big Tax Case result (spring next year?).
    Individuals being billed for EBT payments.
    The (surely for our national sports integrity) LNS report being scuttled and asterisks applied.
    Res 12 statements from the SFA and Celtic, The Offshore Game Report………nah, going too far now.
    I’ve paid for a virtual seat at the table, good luck.

  3. An outstanding riposte to the Daily Rectum brown output. Absolutely outstanding.

    1. All public knowledge, no investigative journalism.
    2. Rangers Players & management were worse.
    3. Individuals private investment. Nothing to do with the football club or Registrations.
    4. The article links Celtic to £434m tax evasion and shows the football strip of the club. The £434m involves many hundreds of individuals in England and is the LLP liabilities, nothing to do with cfc.
    5. Shoddy presentation of facts at best, a deliberate attack on the cfc brand at worst. I expect a press complaints procedure to kick off.
    6. Unbalanced. The title and imagery suggests a cfc tax avoidance of £434m. Small print highlights all the investors and cfc have nothing to do with it.
    7. No footballing crime. Individuals investing their own earnings after being paid legally. No side contracts.
    8. EBTS far worse.
    9. Old news represented.

    Footnote: if movie scheme partnerships are unlawful then EBT appeal doesn’t stand a chance. And Rangers EBT was a hidden employment contract, player registration, football crime.

  4. It’s all in the timing.

    Why now? What’s going down at the crumbledome?

    Sevco fans must shudder every time bad news regarding Celtic comes out from the Rectum.

    Because it means there’s worse about to break at the Newco pretendy Gers.

  5. As a young squaddie in the early 90’s I was forever been lobbed out L’Attache funny to think we may have crossed paths at some stage. Good venue back in the day shame it’s now. Gin Palace.
    JJ been a follower on this site and also on the lse forum when it was running will donate when I’m back in the UK PayPal blocks me from this Country I’m working in.

    1. L’Attache ? I remember the name, but can’t quite place it.

      I was Buster Browns guy myself, but that would be 70’s/80’s.

  6. That’s terrific. And a big THANK YOU for this kind gesture to the sponsor of this table.

    It will be a fun and interesting night. I would expect some high profile English journalists to be there. I know that high quality blogs are their first port of call with coffee in the morning.

    As for Scottish journalists? Hmm, surely a few will take a table, if only to tune in to folks who produce SUBSTANCE (like this excellent site) rather than SPIN.

    I do like the idea of JJ masks for the evening. I also like “I am Spartacus”. Additionally, we can try Russell Crowe masks….”my name is Gladiator”!

    Your detailed description of LLPs was spot on. At the time, these film partnerships were heavily promoted by the top banks (Coutts in particular) and supported by Deloitte. These schemes were sold aggressively to high net worth individuals.

    At the time, most thought, “this is too good to be true”. Well, in life, if it appears that way, it normally has an unfortunate ending.

    Coutts are currently being sued by 227 high net worth individuals who received tax demand from the Revenue. If they are successful, Coutts will face damages of a figure north of £400 million.

    1. Fascinating. While I’ve a degree of sympathy for those who have been badly advised, I just can’t fathom the greed of rich people who can’t be content or rich enough.
      My question, if as reported on here SDM personally took a hefty six figure salary linked directly to administrating the ETB scheme, does that not open an avenue for ETB recipients with tax bills to sue him personally à la those v Coutts?

  7. I’m sure we would all support everyone regardless of their club affiliation just paying back any tax that is deemed illegal. Of course some have already declared bankruptcy to avoid such payements e.g. Rangers, Hartson and Sutton.

    I shall leave whether a CEO or director is “fit and proper” if they invested in such an illegal scheme for others to debate.

  8. Tax avoidance and evasion so often ends in tears. Thankfully? it will never be worry for me!

    I had to take early retirement due to ill health 18 months ago. I started receiving what used to be called Statutory Sick Pay for about two months before I was called in for a ‘Board’ in Glasgow. The report I got back kicked me off the benefit. I think it was that French firm the government brought in to get people off sickness and disability benefits. They were so ruthless even the government had to reign them in. You would need to be bed ridden and carers/ nurses visiting several times a day to get the points required.

    Anyhow, I was on the government Gateway site recently and noticed I have 44 years fully paid up NI contributions (it would have been 46 but I went to university for two years as a mature student). But when you need to draw back from what you have paid into all your working life they don’t want to know and assume you are a malingerer.

    It’s a funny old world. The problems at the top of the tree and the bottom.

  9. Just seen footage on sky of James Traynor at managers press conference re questions about Joey Batton- a must see.

    The lunatic has definitely taken over the asylum and Warburton embarrassed face is a picture!

    1. Well stripped out of the stv flagship 6pm news.

      Warburton shown answering one question at today’s presser.

      Nothing on Ibrox Movie Leading Man Joey Barton. The Mickey Rourke of Auchenhowie.

  10. Chickens are well and truly coming home to roost for the ill-advised individuals who greedily undertook aggressive tax avoidance measures. Couldn’t be happening to a more-deserving collection of wise-guys. Still it widens the pool of potential future Scotland managers as many retirement plans will be torpedoed. ‘Stella Street’ (1997-2001) could be coming to your town with former football ‘celebrities’ undertaking minimum-wage jobs.

    Like others I suspect there may be very bad news circulating around Ibrox, hence the standard deflection techniques. The fact that rumours abound of invoices being unpaid should have alarm bells ringing at SPFL/SFA HQ. Due to factors outwith their control, administration can fall on even well-run businesses. However the footballing authorities in this instance are culpable as ‘unfit’ and ‘improper’ persons are at the helm of SS Titanic II (again!). Armageddon 2 is approaching and may be much nearer than we think.

    Just paid for a seat at your virtual table (as its virtual I’m assuming it is of infinite size). Happy to be listed.

    Good luck to you and your ‘fellow-travelers’ at the awards ceremony.

  11. If this is the reason we have so many ‘piss poor’ movies made every year, I’d support ‘sharia law’ for tax dodgers and including the ‘jamy wans’ in that. The tax man needs every penny they can get, so that ‘WE’ can keep killing innocents abroad, most notably with colour in their skin.

  12. Will the outstaning VAT bill not be paid for by the ticket money due to Celtic PLC for the last Old Firm game ? I feel we should be told

  13. Given this very public attack on CFC when CFC has absolutely nothing to do with London centric tax efficient affairs, I foresee a Judicial Review of the same club with same history fiction at the Court of Session popping up. Tit for Record Tat.

  14. It’s always fun to see tax dodgers publicly shamed. I don’t care whether its Celtic players, Rangers players, Jimmy Carr or Take That. Hopefully it will lessen a little the ‘taxes are for poor people’ culture that has always existed. I loved the Panama papers leak too…

    Your security job reminded me of an occasion in the mid-nineties when I was a student.
    We had queued for ages to get in to the Archaos nightclub. By the time we reached the front, it was one-in, one-out. At that point, none other than Jim Whyte walked up with two young blonde girls – we assumed they must have been his nieces. No queuing for uncle Jim!

    We eventually got in too, and saw what a kind uncle he must have been. He was quite happy dancing alone in a club full of people less than half his age, while looking like a tit in a tartan jacket. No embarrassment for Jim, as long as his nieces got a good night out!

  15. I have just read the Daily Record article in question and can recall that this “exclusive” was first aired some years ago when Neil Lennon was the CFC manager. Even allowing for this rag’s normal appalling standard this article has reached rock bottom in its extremely bias against CFC. I can only agree with a previous poster who suggested that some very bad news is coming down the pipe concerning TRFC and that this old news is designed as a timely diversion.
    Quite pathetic really!

  16. I wonder what is coming down the pike in the form of bad news about Rangers? Today’s Daily Record is definitely ant-Celtic. Andy Newport in his story about the Scotland result managed to mention Gordon Strachan was a “former Celtic manager”. While the rest of the sports desk had collective amnesia over a press conference at Ibrox being abandoned for 20 minutes because a reporter persisted in asking Mark Warburton about Joey Barton a question he kept avoiding requiring intervention from one James Traynor who was described as the Rangers press officer by The Sun. Interesting times ahead.

  17. A disgusting piece of journalism, simply an attack on CFC. Is there no editorial screening in place at that rag? They have shown what they really are, ‘The Daily Rangers’.
    I find it amusing when I read in RFC forums about how anti rangers the rectum is.
    BTW Celtic are not my team.

    1. Of course there is editorial screening at the Daily Rectum.

      That’s what ensures a constant stream of pro-Rangers/anti-Celtic guff.

      You think it’s just one or two “rogue” journos? Smell the coffee.

      1. It wasn’t actually meant to be a serious question, I had assumed most people using this site would know what the rectum is all about, I suppose some people take what is written too literally.

  18. Brilliant, as always JJ.
    Coming up on 7 million hits. That is *bonkers*. You just know that print journos make your site a daily (dare I say thrice-daily?) port-of-call for their information.

  19. Rangers FC, the football club, under the ownership and stewardship of Sir David Murray embarked on tax avoidance strategies (DOS & EBTs) to enable it to buy players it could not possibly have bought, to win titles and challenge at a level in Europe above its economic weight.

    Celtic Football Club is involved in no such artifice. A number of Celtic employees decided to invest their private wealth in the film industry, which looked backed and approved by the government. Their money used was after PAYE and National Insurance was deducted at source. Their private savings.

  20. Celtic or Celtic fans really should now challenge the SFA and SPFL stance this Rangers is the same club post a liquidation.

    TRFC The most successful club in the world (thus Scotland) is fanciful nonsense.

    Challenge the SFA position in court and when they bring out the LNS lies it’ll be easy peasy slam dunk time.

  21. Alarming as to the extent that the ‘rich and famous’ would go to in order to be on the edge of paying tax, or not as the case may be. Clearly still goes on today as per recent cases with Jimmy Carr and Take That members.

    Why can they just not pay their bills like the rest of the common folk?

    Virtual seat reserved at the table, including sufficient for a drink for your fine self (I hope).

  22. It’s interesting that Joey Barton has asked the SFA for an extension for his appeal against betting charges. If granted tomorrow, that would mean he is going into a crunch meeting at Ibrox (on Monday?) without any final guilt proven on this matter. Coincidence?

  23. If LLP’s etc are worth being given a mention just have a google at CYCAD ENTERPRISE LLP and MW & JA LLP…. Also look at INSIDE SOCCER LIMITED….Could it bethat a man with a magic hat appears there…magically? Just saying

  24. Could it be that TRIFC were informally informed of a likely course of action should EBT’s be found to be unlawful in the coming months?

    Nothing will drive the paying Rangers fans away more than a title stripping and crowing rights, not even another admin event.

    Expect more muddying of the water pieces such as this in an attempt to prove that the Celtic players of that time were also “at it”.

    If TRIFC go to the wall, then the fans outrage and disgust will not be easily appeased with transferred titles if some of those titles have been removed. There’s no point in having them if they don’t add up to more than Celtic’s…

    I can see what Rangers get out of this piece of nonsense in the DR in terms of attention deflection, but it’s difficult to see what the DR get from it except for the inevitable criticism for a ridiculously unbalanced piece.
    It looks like an attempt to stop the gravy train from derailing further down the track.

  25. I’m interested in going to the event JJ

    I have been working on a project in the Trafford Centre and I’ll be in Manchester through November

    I’ll take 2 seats if available

    Not a tragedy if unavailable


  26. Hi JJ.
    You skewered the rectum with this article and have exposed the blatant bias behind their ‘reportage’ (or PR hatchet job)- in my opinion this is your best yet!.
    Have been following your blog since its early inception and confess to be astounded by your erudition and fearlessness in exposing the corruption emanating from the Ibrox club.
    I feel compelled to help the site financially, now that it is in danger of folding.
    Stay strong and stay with this story until the end.
    Regards- J C

  27. JJ, I am dry cleaning my virtual DJ in hopeful expectation of a virtual seat at the table. Today was hilarious, the stories that just keep on giving, but seriously, how bad is SMSM actually going to get.

  28. The media know that if they kick up a scandal about the East then most people will ignore the South. I can now confirm that Oct 27th 2016 (14 days from now) some RIFC invoices will not be paid. I am not privy as to whether it will be wages, tax, VAT, suppliers or other. There is no chance of there being enough money to pay November wages.

    1. So many predictions of going to the wall…

      Well the SFA should know because this year in May Rangers (sic) were awarded an overall national club licence by the SFA at Silver level.


      Interestingly in the Legal/Admin and Finance individual category they obtain a Silver level licence too (it was Entry in previous year) .
      Both are necessary as the SPL Premier require a license at Silver level, although Hearts don’t have one overall and are the only club with an Entry level in the Legal/Admin and Finance category.

      The criteria for a licence in the Silver category can be found in Part Two Section Eight para 8.11 of Club Licensing at


      Since this ends ” The auditors report in respect of the annual financial statements shall not include an adverse or disclaimer of opinion” either there is nothing to worry about or the club licensing system is worth SFA.

    2. Some RFC invoices are already not being paid by the sounds of things. Phil seems to thing VAT for the last two quarters is still outstanding for example.

  29. Mangetout controlling Warburton like a puppeteer was quite a curious sight. You can read that a number of ways, none of them good for newco fans. 1. Warburton doesn’t give a monkeys about TRFC and is happy for Mangetout to hold the strings as he’s just there for the salary and bonus. 2. He’s a weak feeble manager in a weak position who doesn’t have the strength of character to run his own pressers. 3. There is some serious and imminent bad news for newco in the pipe and Warburton is in the loop. Possibly friction with Mangetout means he has to be stewarded. The grains are disappearing unlike Mangetout’s waistline.

  30. How can Jabba continue to sell himself as a Public Relations guru when he is a case study in how to get it completely wrong?

    This guy’s incompetence should result in the sack before Barton. He severely damaged the club. The CEO should take action.

    I sincerely hope the SFA or SPFL do not pay him for PR spin services. He damages the game.

    No strong manager like Brendan Rodgers would have run away on Jabba’s command. Warby has just been embarrassed more by Jabba than he ever was by Barton.

  31. Excellent JJ…how there are Rangers fans out there that think the Daily Radar is against them needs their head examined.
    This is a clear attack on CFC with an article full of misleading facts and apart from one ex Rangers player there is no mention of the names that you have listed.
    Some of these guys were EBT beneficiaries into the bargain…….there will be much shedding of tears when the various tax bills are delivered.
    On the safety aspects at Ibrox I was talking to someone today who is adamant that Celtic will only take tickets for the Hogmanay game if they are allowed to send in an independent structural engineer for an assessment of the stand under which their fans will be housed………that will get alarm bells ringing.
    There are rumours and stories flying about that bills are unpaid, including HMRC.
    I would be shocked if there are overdues to HMRC given the latitude granted to the previous club on overdue Vat, NI and Paye, not forgetting the Wee Tax Bill.
    James Forrest is blogging that Murray has visited Sky HQ looking for an advance on TV monies…….if so are the football authorities aware of this off piste action?
    Of course if there are any HMRC overdues then the SFA/SPFL well be well informed by the club as per protocol…….surely.
    With Joey digging in for a prolonged battle, and a pay off, there being no cash is going to be an issue.
    At the same time Warbs wants him off the premises toute suite as he cannot afford any further undermining of his leadership by Joey…..something will have to give.

  32. The 27 October is joeys date with the SFA can you imagine rangers giving money in wages to joey , to pay a SFA. Fine will be a first. Lol

  33. Another top quality article , full of information and written in a manner that educates the less intelligent of us ( ie me ) in the seedier side of tax evasion / avoidance . Donation made for a ” virtual ” seat at the awards jamboree and fingers crossed that you receive the recognition your superlative writing deserves . I’ll be rooting for you from the warmer climes of Kiwi Bar on Soi 8 ( it’s a tough job but somebody has to do it ) 🙂 🙂

  34. Best read I have had in years JJ and replies say it all . this is my first venture into this and I wish to make a donation as a thank you to you JJ…..damned if I know how. I will gladly do this if someone could kindly direct me, thank you and …never give this up wee man!!

    1. As those who attend the FBA ceremony will be able to attest to, I’m not a ‘wee man’ although I acknowledge that it was a term of affection. If you scroll down on the welcome screen or any article you will encounter the Paypal button. Welcome to the site.

  35. I’m intrigued about how the SFA / SPFL are going to try and cover their arses once the impending financial crisis finally breaks cover. The cretins that run Scottish football have to go en masse as they’re not fit to run a whelk stall. No club should ever be considered too big to fail and no club should get preferential treatment

    The other clubs must know what’s on the cards as well. I’m astounded that they tolerate the endless squirrels, collusion and outrageous bias. It’s time for them to step up to the plate and ensure that. when the time comes, they put this mortally wounded, rabid incarnation of Rangers out of its misery. If there is going to be a 3rd version then let it start at the bottom in either the juniors or Lowland League.

  36. Hi JJ
    Can you please tell me which one of your excellent articles is the best to use to dispel the same club narrative. I’ve been trawling through them the last 20 mins but your direction would help immensely.

    Many thanks

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