Tax Evasion For Dummies

As I anticipated, the BDO appeal failed. The rulings by the inner house of The Court of Session continue to hold sway. EBT were a means of disguising remuneration. Stewart Regan and Neil Doncaster, the architects of the kangaroo LNS commission, will now climb up Bill Nimmo Smith’s arse and hope that the storm blows over. Here’s a newsflash for the corrupt officials: it won’t. Justice will have to be seen to be done, including title-stripping, or Scottish football is going to hell in a hand basket. The SNP must intervene and insist that David Murray is stripped of his title.

£47m of evaded tax was used to attract players that Rangers could otherwise have not afforded to gain a competitive advantage and rack up 20 titles. Those who paid to watch games played on a level playing field had their eyes gouged by the following gallery of greedy tax-evading rogues:

THE LIST OF RANGERS EBT PAYMENTS
Alan Hutton, £364,000: Made debut in 2002 and played 94 games, before £9million move to Spurs.

Alex McLeish, £1.7million: Managed Rangers from 2001-06.

Alex Rae, £569,000: Midfielder arrived at Ibrox in 2004 and spent two years there. Played 34 games.

Andrei Kanchelskis, £145,000: Russian winger arrived from Fiorentina in 1998 for £5.5million.

Andrew Dickson, £33,000: Head of football administration since 2003. Previously financial controller at Ibrox.

Arthur Numan, £510,000: Dutch full-back arrived at Rangers from PSV Eindhoven in 1998 for £4.5million. Played 118 times.

Barry Ferguson, £2.5million: Former youth player who became Rangers captain. Played at Ibrox from 1996-2003 and 2005-09.

Bert Konterman, £300,000: Dutch defender signed by Dick Advocaat for £4.5million in 2000.

Bert Van Lingen, £65,000: Assistant manager under Dick Advocaat from 1998 to 2002.

Billy Dodds, £190,000: Arrived in a £1.5million deal from Dundee United in 1999.

Bob Malcolm, £125,000: Central defender started his career with Rangers in 1997. Played 88 games. Left for Derby County in 2006.

Carlos Cuellar, £448,255: Spanish centre-half arrived from Osasuna in £2.37million deal in 2007. Moved to Aston Villa in 2008.

Chris Burke, £55,000: Started career at Rangers, playing 96 games from 2002 to 2009. Left for Cardiff City.

Christian Nerlinger, £1.8million: German midfielder signed from Borrusia Dortmund in 2001 and left in 2004.

Claudio Caniggia, £1million: Argentinian signed from Dundee for £1million in 2001.

Craig Moore, £1.1million: Australian centre-half played more than 90 games from 1994-98. Returned in 1999 and stayed until 2005.

Dado Prso, £1.9million: Croatian striker was free transfer in 2004. Left for Dinamo Zagreb in 2007.

Dan Eggen, £68,000: Norwegian central defender signed in 2003 from Spanish club Alaves.

Sir David Murray, £6.3million: Owned club from 1988-2011, during which Rangers lifted 15 titles and 26 cups. Sold shares to Craig Whyte for £1.

Dick Advocaat, £1.5million: Rangers manager from 1998-2002. Spent almost £74million to win five trophies, including two titles.

Douglas Odam, £119,000: Finance director for 15 years. Left in 2003 to take up a role within 
Sir David Murray’s business empire.

Egil Ostenstad, £370,000: Norwegian forward signed from Blackburn on free transfer in 2003.

Fernando Ricksen, £684,225: Dutch right-back signed in 2000 from AZ Alkmaar for £3.75million.

Federico Nieto, £24,500: Argentine striker joined on loan deal in 2005 from Almagro. Scored once in three matches.

Gavin Rae, £376,000: Midfielder signed from Dundee in 2004 for a fee of £250,000. Moved to Cardiff in 2007.

George Adams, £30,000: Head of youth development between 2003-05.

Graeme Souness, £30,000: Received as a bung for buying players from Rangers.

Gregory Vignal, £173,000: French defender joined on loan from Liverpool in 2004. Moved to Portsmouth in 2005.

Ian McGuinness, £25,400: Club doctor sacked after Paul Le Guen left.

Ian Murray, £95,000: Midfielder was free transfer from Hibernian in 2006. Left in 2007.

Jan Wouters, £285,000: Former Dutch midfielder joined as a coach under Dick Advocaat, then Alex McLeish. Left in 2006.

Jean-Alain Boumsong, £630,000: French centre-half joined in 2004 on free transfer. Moved to Newcastle for £8million in a decidedly dodgy deal. Souness’ snout caught in trough again.

Jerome Bonnissel, £48,000: French left-back arrived in 2003 from Bordeaux.
Jesper Christiansen, £320,000: Danish goalkeeper signed in 2000 as injury cover.

Joel Le Hir, £28,275: Paul Le Guen-appointed physiotherapist from 2006 to 2007.

John Greig £40,000: Played for club from 1961-78. Managed Rangers from 1978 to 1983. Later became a director. £40,000 for keeping quiet on the corruption?

John McClelland, £225,000: Appointed a director in 2000. Chairman from 2002 to 2004.

Julien Rodriguez, £638,000: French centre-half signed from Monaco in 2005 for £1million. Left for Marseille in 2007.

Kevin Muscat, £1million: Australian defender joined from Wolves in 2002 on free transfer. Joined Millwall in 2003.

Kris Boyd, £215,000: Signed from Kilmarnock in 2006 for £500,000. Left in 2010.

Libor Sionko, £178,000: Czech midfielder signed from Austria Vienna in 2006. Played 18 matches before signing Copenhagen in 2007.

Lorenzo Amoruso, £639,000: Italian defender signed from Fiorentina for £4million in 1997. Moved to Blackburn Rovers for £1.4million in 2003.

Martin Bain, £249,000: Chief executive of Rangers from 2005 to 2011. Resigned after Murray sold club to Whyte.

Marvin Andrews, £316,025: Centre-half from Trinidad and Tobago joined from Livingston in 2004.
Maurice Ross, £120,000: Played 78 games for Rangers from 2000 to 2005, before moving to Sheffield Wednesday.

Michael Ball, £1.4million: Left-back signed from Everton in 2001 for £6.5million. Moved to PSV Eindhoven in 2005.

Michael Mols, £260,000: Dutch striker joined Rangers under Dick Advocaat. He arrived in 1999 and spent five years at Ibrox.

Mikel Arteta, £674,603: Spanish midfielder joined in 2002 and played 50 matches, scoring 12 goals. Moved to Everton.

Nacho Novo, £1.2million: Spanish striker joined in 2004 from Dundee for £450,000.

Neil McCann, £500,000: Winger joined from Hearts in 1998 for £2million.

Nuno Capucho, £970,000: Portuguese winger who arrived in 2003 for £700,000.

Olivier Bernard, £224,000: French defender arrived on a free transfer in 2005.

Paolo Vanoli, £592,000: Italian left-back joined from Bologna in 2003 and played in 28 matches.

Paul Le Guen, £201,250: French manager replaced Alex McLeish in 2006. Left in January 2007 after a string of poor results.

Pedro Mendes, £1million: Portuguese midfielder joined in 2008 for £3million. Joined Vituria Guimares in 2010.
Peter Lovenkrands, £902,000: Danish winger arrived in 2000 from Akademisk Boldklub for £1.3million.

Ronald De Boer, £1.2million: Dutch midfielder joined in 2000 under Advocaat.

Ronald Waterreus, £510,000: Dutch goalkeeper joined Rangers in 2004 from Manchester City.

Sasa Papac, £319,000: Bosnian left-back arrived in 2006 from Austria Vienna for £450,000.

Sotirios Kyrgiakos £532,200: Greek centre-half signed from Panathinaikos in 2005.

Stefan Klos, £2million: German international keeper signed in 1999 for £800,000. Join Bayer Leverkusen in 2007.

Stephane Wiertelak, £28,275: French fitness-physiotherapy coach joined Rangers in 2006 under Le Guen.

Steven Smith, £7500: Defender came through youth ranks and made debut in 2004.

Steven Thompson, £485,000: Joined from Dundee United in 2003 for £200,000. Went to Cardiff City in 2006.

Tero Penttila, £140,000: Finnish defender joined in 1999 for £300,000 from Haka Valkeakoski. Left in 2002 to join HJK Helsinki.

Thomas Buffel, £1.2million: Belgian midfielder joined in 2005 for £2.3million from Feyenoord.

Tore Andre Flo, £1.3million: Norwegian striker joined from Chelsea in 2000 for £12million. Sold for £6.75million to Sunderland in 2002.

Yves Colleau, £106,200: Former French midfielder served as assistant to Le Guen at Rennes, Lyon and Rangers from 2006 to 2007.

Zurab Khizanishvili, £405,000: Georgian defender joined on a free transfer from Dundee in 2003.

Walter Smith: Received £50,000 as a bung for buying players from Rangers.

Robert Reilly: was Rangers’ commercial director and helped generate income for the Ibrox club. £105,000 No side letter seen

Steven Davis: Northern Ireland midfielder and club captain. Played more than 140 times, scoring 17 goals for Rangers. £600,000  – side letter seen.

Campbell Ogilvie: At club from 1978 to 2005 as general secretary and later a director. £95,000 No side letter seen.

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41 thoughts on “Tax Evasion For Dummies”

  1. It would appear that I have not made myself clear. If one does not contribute to the upkeep of our site why should I give my time to curate one’s comments. For the month of July, please include your confirmation number which I will check and then redact. You may have made a donation some time ago but it would be an onerous task to find it. There are some who still believe that £1.45 is all I’m worth. So please step up with your number, or better still make a donation today.

    1. JJ, it seems you haven’t learned much from your experiments and have not adapted much to the realities of the internet economy.

      If you want to make money, you are going the wrong way about it

      If you want a vibrant discuussion forum, you are going the wrong way about it

      I fear your site will become narrow and dul if you insist on pay-per-comment or pay wall.

      Separate your need for internet earnings from your labour of love interests – or I fear both will flounder.

      Investigate advertizing, affiliate marketing, building a twitter and facebook prescence. Accept that the bell curve of payers vs lurkers is very different from that of news print and physical stores. The value of what you have to “sell” is aolso very different from traditional journalism.

      Farewell and good luck.

      1. A couple of points here on what will almost certainly be your last of many comments on this site. You have had a longer free ride than most, but remain vigorously opposed to making any contribution. I’m doing my utmost not to erect a paywall and in consultation with my readers have dropped the idea of charging per comment. However what I have decided is to not approve comments from those who have not made a contribution to our site. You labour under the illusion that we all hang on your every word and that you should receive a special dispensation. Allow me to disabuse you of that notion. I have many informed and erudite contributors. It may surprise you to note that the site will survive without you. I have given you much more of my time than you deserve. Things are getting interesting. If you want to have a voice, do the right thing.

      2. CC – on the contrary it seems that you have missed the point somewhat (at best) or chosen to ignore it (at worst).
        Experiments?!?!
        It is inconceivable that you are unaware of JJ’s plight and it’s stark contrast to “internet earnings” vs trying to exist.
        At the risk of playing the man you are indeed the most shameful of lurkers who’s name and commentary is splattered across numerous blogs.
        Like me and others you will be acutely aware that JJ’s blog stands above all others and should be worthy of at least a nominal contribution.
        I have no doubt whatsoever that the loss will be yours
        “You never miss the water till the well runs dry”

  2. A gallery of rogues who deserve to be pursued with the full vigour of the law for every penny they cheated on. Some will have taken their ill-gotten gains overseas and may be beyond the reach of HMRC, but the Scottish footballing authorities should take immediate action to suspend those still involved in the game in Scotland (including pundits) until such time as they have paid their back taxes and penalties.

    If there is any justice SDM will be forced into bankruptcy and steps taken to strip him of his knighthood.

    Time to see if the main players have their big-boy pants on and enforce title stripping. Anything less is an admission that football at the highest level in Scotland was corrupt for an extended period.

    Credit to you JJ for calling this from the start.

  3. The BBC list includes a few notable others:

    Robert Reilly Robert Reilly was Rangers’ commercial director and helped generate income for the Ibrox club. £105,000 No side letter seen

    Campbell Ogilvie At club from 1978 to 2005 as general secretary and later a director. Now president of the SFA. £95,000 No side letter seen

    Steven Davis Northern Ireland midfielder and club captain. Played more than 140 times, scoring 17 goals for Rangers. £600,000 Yes – side letter seen

    1. Thank you. Duly noted and updated. I was keen to publish my piece as soon as Lord Hodge finished his address. I had prepared my piece in advance. This is how confident I was that three of the most senior judges in Scotland had not erred in law.

      1. Hi jj hopefully sent a big twenty to you the other day. Pensioner and money tight will try on a regular basis for more regular payments. Could you advice if it went through as I am a shambles at computing, great work and appreciate it. Cheers and stay safe Andy

      2. RB I am not a PayPal expert by any means.However when any donation is made they send a confirmation with its own unique code. This code is all I need to include those who count and exclude those who want a free ride and free comments.

  4. FIrst of all Congratulations to the Rangers Tax Case blogger! Total Vindication for you Sir or Madam!
    well Done also to you JJ . your connections in and around ,and your experience of , the Courts and related systems has allowed you to call out how this would unfold right from the beginning

    Today in reality was only about the quantum of the cheating but it underlined that it was not in any way marginal but was insidious and on an industrial scale . it confirmed The worst case of cheating in UK sports history which now has to be brought to a global audience as it is right up there with the Russsian and East German doping ,Lance Armstrong etc etc..
    The SMSM have done a good job At Rangers behest in hiding this from a wider view outside Scotland ..but this has to change now that the outrageous nature and level of the cheating has been formally acknowledged

    in the Uk serious abuse and related cover up cases eg THe Sun with Millie Dowler, Saville, Rotherham and others are now joined by Rangers and the SFA . For there to be appropriate justice There has to be a public enquiry to get to the bottom of the abuse and related coverup attempts eg LNS ,what the failings of governance were with appropriate remedial actions identified and if necessary follow on prosecutions recommended
    The level of abuse perpetrated by Murray is so deep as with Any enquiry has to go back over the period of potential abuse ie of his entire tenure at Rangers

    Interesting thought : Had this cheating been carried out eg by CFC or even say ManUnited in the Ferguson years the demands from the public and the media for retribution , public enquiries etc would be deafening as would the cry for title stripping ,reparations to other clubs and proper punishment eg kicked out of football or demoted

    This issue clearly has to be taken completely out of the hands of the SFA and SPFL who are clearly utterly compromised as they are potentially ( probably ) complicit and corrupt in this entire affair . The Scottish government need to step up to the plate and take this on .
    If they try to brush it under the carpet in the way that Thatchers government initially did with Hillborough then it should be taken up by Ruth Davidson Dugdale etc . If even they fail to act it should be taken up at Westminster to apply pressure to Sturgeon to act
    I suspect this will be a long hard road but this subject will not go away ….and if it is dealt with properly it will go on for some years yet .

    One last thought. This affair obviously shames our media from top to bottom . In a land which centuries ago gave the world some of it’s finest moral philosophers at the time of the enlightenment ..here we are in modern Scotland without one of the very foundations of democracy ..ie a free and robust press.
    How much did they know and when and could this entire debacle have been avoided if a Scottish version of Woodward or Bernstein had lifted a finger or even existed ?

    1. Thanks for getting back to me. Now that I have connected the e-mail with the moniker I note with pleasure that you are a regular and most welcome contributor to our site. More power to your pen.

  5. Big trouble ahead for these recipients, quite a few will be bankrupted. But for me the unamed recipients are those we should be seeking to expose as I have a feeling that some of those are in/or were in positions that conflicted with receiving an EBT. I hope I’m wrong as the repercussions for Scottish football would be severe.

  6. Well, I do hope that the recipients whom you listed in detail have access to a jolly good accountant.

    I really cannot recall the last time ANY good news emanated from Ibrox. Last night’s result will hit the till hard and another crisis is on the horizon.

    The former club (and employees) took a kicking in the tenders today. Meanwhile, the current trading club is making a fool of itself. I have been travelling in remote parts (hence my silence), but I thought that the green boots thing was a joke. As for ‘WE ARE THE PEOPLE’ signs in the dressing rooms, really

  7. This is the day of reckoning.
    SFA, SPFL– Some years ago, when Sevco was formed from the liquidation of our establishment club you confirmed, in writing, to Charles Green that his basket of assets would be viewed by you as the same club and there would be no titles or trophies taken away if EBTs and RFC’s tax evasion was deemed illegal. Today RFC’s tax evasion has been confirmed by the Supreme Court as illegal.
    What are you going to do now SFA and SPFL, CFC, AFC, HOM??
    This is the day Scottish Football must surely change?
    To the Scottish government and the honours committee- Does a man who was awarded a knighthood for services to business and allowed to borrow nearly £1 Billion and is today confirmed as a tax cheat is he to retain that knighthood?
    Or is illegality of this magnitude allowed in Scotland??

    1. I can’t help thinking how Fergus McCann would have handled this
      affair, had he still been in charge at Celtic. I think that he would have kept his powder dry until today’s judgement and then come out with all guns blazing ; taking aim at the corrupt chancers running Scottish football. I remember the SMSM mocking Fergus
      for having the audacity to accuse SFA Chief, Jim Farry of cheating,
      well we know how that ended.
      Message to Peter Lawell : if you’re unsure how to handle this situation just phone the ‘Bunnet’.

      ps PP receipt no. 2372-0436-7284-xxxx

  8. Murray quick to release statement to try to control the narrative. Rangers under his leadership are guilty of defrauding the taxpayer and all of Scottish football. No apology and no acceptance of guilt. Scumbag to the end. Knighthood stripping should commence immediately.

  9. As I have no respect for the authorities of our game I expect nothing to happen. The Establishment will close ranks protecting their own, Level 5 will be on overtime, the MSM will follow suit and we will get double think from the SFA and SPL in tautological statements that will even baffle intelligent people. Hope I’m wrong but experience of our corrupt country says otherwise. Cynical old me.

  10. JJ

    Pass the tissues please

    I needed to dab my eye when Sir David Dupe expressed his disappointment at the ruling as it would lessen the payout to ordinary creditors
    This guy deserves whatever anyone can think – the trail of unpaid debts in his wake probably tops 1Bn – his bare facedness today is staggering – he really is pissing on all of us

    The superiority complex lives on

    BT

  11. Payment sent via PayPal
    5TT22315RU035551P
    Hi jj what a couple of days for the 5 year old club
    Do you think Rangers lite will complete the season ?
    I will send the same amount as today in middle of month when I’m in Marseille .I hope your readers realise the hard work you put into these articles & compensate you accordingly
    Stay safe buddy
    GB

    Thanks GB. Your contribution was generous and very much appreciated. I have another insight on the mood in the camp which I will share tomorrow. I have a lot to cover tomorrow including Sir Bribe and Lie and the CFC statement. Six blogs, two days, and now it’s getting interesting. As long as Taylor and Park cut the cheques the rodeo will continue. What a sickener for the decent fans. I can assure you that they do exist.

      1. JJ – A couple of observations…

        1. In the interests of transparency, should the other clubs not be given details of the opinion that has been given to the SFA by their legal advisors, as well as the terms of reference of the request, so that other clubs have an opportunity to challenge the basis of this opinion. Surely we need complete transparency.

        2. The LNS enquiry was commissioned by the SPFL (or probably SPL prior to the formation of SPFL) so any move to revisit LNS would fall on Doncaster’s shoulders, not Regan’s. Today’s announcement smacks of Regan washing his hands of any further action and placing the ball firmly in Doncaster’s court. As yet. we’ve heard nothing from the SPFL.

        I make a recurring donation, last payment left my PayPal account on 9th June, ref 37M89564D9785xxxx, so next payment should be with you early next week.

      2. Point two: Scottish Cups were won by cheating. This falls squarely at the door of the SFA.
        Point one: The statement by the SFA is in the public domain. All member clubs have access to it.
        In my opinion the statement that had most resonance came from CFC. They have the clout to replace Regan and the corrupt cabal who run the Scottish games.

  12. The £3m DOS “wee tax case” dodge dating from 1999 should take it up to 6 titles stripped from oldco? It should really be handed over to an independent body (preferably the Swiss court of arbitration ) with none of the grubby paws that produced the Nimmo whitewash anywhere near it. Celtic (and all clubs) need to pursue full justice.

  13. As previously mentioned, I have no income of any sort (other than a charitable family). As such, I am unaffected by any financial implications. I would ask, however, for understanding insofar that not having money should not devalue an opinion or other contribution. In this case, for what it is worth, I would urge anyone with the ability and means to do so, to take Legal Action for expenses undertaken in attending any illegitimate matches under the auspices of the SPFL/SPL.
    Thank you.

  14. Exceptional output over this period where the walls are crumbling (alongside the roofs) over ibrox way. I thought James Forrests work was also well prepared and thought out. I’m a bit pushed for time to hunt out a code but not to bothered about this getting published anyway, just pass on my appreciation

  15. Confirmation number: 28C68403L17xxxx
    Never fear JJ top up not in lieu of promised post madeira donation.
    You have every right to run your site anyway you see fit and although I will continue do what I can to support your site permit to say I am in agreement with cassandra.
    Cutting off comments from those who dont pay up will result I think in only two things
    Firstly: granted you appear to have some difficulty in having a large number of donors contribute it follows that the debates will only be among a small group of people likely of similar views.
    Secondly if those who dont contribute turn away the you will obviously lose hits.
    I suppose that no one is prevented from reading your blogs or the comments so
    that may not be an issue but the so called freeloaders are the reason your blog is well known and if that were not so you would have not been considered for the blog award you so rightly won.
    I think with Cassandra you should at least supplement your site with advertising-I doubt you wd lose contributors on that account.
    On another point surely the EBT people who will be getting a notice from yr tax authorities have a remedy to sue the ones who provided the sideletters.
    I would be amazed if none of these letters did not include a save harmless clause and if so is the legal remedy against the club in liquidation or such directors who wee on the board personally?

    1. I disagree with those who won’t venture a minimum of £5 for a site that is fast approaching 14m hits. I disagree with those who won’t venture a minimum of £5 for six articles in the past 48 hours. Advertising is not within my gift for as long as I remain on the WordPress platform. This platform is more robust than those used by Phil Mac and SFM. I approached one company which generously contributes to the site with a view to advertising via a banner which I could use as a preface to every article. This is an avenue that I would like to explore further. I disagree that our site will have less traction. Salted Popcorn, Cassandra’s Cat and Terry Newman (in both his guises) are freeloaders. Why should I give freely of my time to approve their comments?

  16. Well obviously if the platform wont support advertising thats not a realistic option.
    Hopefully the banner concept works out.
    Seems to me the notion of freeloaders is bootless.

    Not because you dont deserve compensation but because number and amount of donor support is finite and judging by your comments tapped out.

    It follows then absent increase in donations that alternate finance is required or you cant carry on.

    I would hope you can continue if not thanks for your efforts but no one should be expecting you to beggar yourself for others convenience.

    Let me know when your book is available and at what cost -I will most certainly buy it

    Re Cassandra-someone ?? the comment abour your “experiments”
    Over here people of French background pretty much always use experiment where an Anglo wd say experience-perhaps Cassandra is of that background.

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