Campbell Ogilvie – The Gallant Pioneer of Tax Evasion

Regular readers will know that I produce some of my best work at weekends despite scant reward. I awoke this morning to one donation of £5 from Donegal. I can confirm that it was not from Phil Mac helping out a fellow award-winning blogger who is down on his luck.

I digress. Prior to my postscript to jj passim – Hector Rides Again –  and a detailed exposition of Campbell Ogilvie, I take pause to exclusively reveal that The Poundstretchers Mourinho, Padre Pedro, can be sacked with ninety days notice. This caveat was evidently missed by others who claimed that he had a three year contract. My conviction that I have the best sources in Scottish football is not built on sand.

One of my sources is a tax expert who was kind enough to offer a personal opinion on Rangers’ abuse of EBT. His opinion was predicated on two assumptions:

1. That if they haven’t already done so, that HMRC are still within the legal time limits to raise assessments on the individuals.
2. That Rangers, as the employer, would have known enough to deduct tax at the correct rate for each employee (basic, higher or additional).
The employee is liable for the income tax that is due on their employment income. The employer is required to deduct and pay that over to HMRC and there are rules in place to protect the employee if that doesn’t happen.

Ultimately though, it is the individual that is responsible.

As set out at S13 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA), it is the taxable person that is liable for any tax on employment income. The taxable person is the person to whose employment the earnings relate i.e. the employee. Anyone who is liable to income tax has a duty to notify HMRC (S7 of the Taxes Management Act 1970) that they are so chargeable. HMRC would then make an assessment or invite the individual to make a return. That being said, the individual is exempt from making that notification if all of their income is subject to the PAYE regime.

Ultimately, the PAYE regulations (the Income Tax (Pay As You Earn) Regulations 2003) are simply a collection mechanism. S684 ITEPA 2003 requires HMRC to put them in place. Those regulations require that the payer – the employer generally – deducts and accounts for tax on the employment income that it pays.

This does not remove the liability from the individual.

Most people will point to the fact that Rangers have not paid the tax. It does not necessarily follow that the individuals will have to. Although it is true that they are liable, there is an important protection for the individual at Reg185. It effectively states that in making a self-assessment, the individual is entitled to receive a credit for any tax “treated as deducted” and that includes “any tax…the employer was liable to deduct from payments but failed to do so”. This protects the individual from being punished for the failings/actions of employers (careless or unscrupulous).

There is an argument then that as the Supreme Court have determined that Rangers should have operated PAYE, that the individuals may be entitled to received that credit.

However there is a major caveat. Excluded from that credit is any tax that HMRC directs, under reg.72(5) or Reg 81(4), should be paid by the individual and not the employer.

Very broadly, HMRC can make such a direction if they are “of the opinion that the employee has received relevant payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments”.

So it will come down to the knowledge of the individual and that is when side letters/indemnities and any other documents or information that HMRC holds may become relevant.

As a general point about the indemnity, other than it potentially demonstrating what the individual knew, it won’t matter to HMRC. If HMRC decides that the individual needs to pay, they will pursue the individual. It would then be for the individual to pursue the employer for any indemnity.

The side letters which are effectively dual contracts are the smoking guns. Eighty individuals conspired with executives at Rangers, most notably Sir Bribe & Lie David Murray, to defraud the Exchequer. They will be ragdolled by HMRC.

Those who have come on to this site to cast aspersions on my piece should note that I do my homework. Mindless conjecture can be found on other sites. I deal in facts. Their blushes were spared by their unwillingness to contribute to our site. I chose not to approve their comments.

One of the Rangers executives who was A Gallant  Pioneer of this tax evasion was none other than the Incorrigible Campbell Ogilvie.

The following list is the incontrovertible facts apropos this rogue for all seasons:

1.He set up the first Rangers venture into illegal tax schemes on 3 Sept 1999 (Discount Option Scheme) for “a valuable Rangers employee” when he subscribed to two £1 share premiums in Montreal Limited at a subscription price of £2 and a share premium of £149,998 in a letter he signed as Secretary/Director.

2. He attended a meeting as Secretary of Rangers on 16 September 1999 to discuss remuneration planning of Rangers employees at which it was confirmed Craig Moore was to be offered beneficial ownership of the Company’s shareholding in Montreal Limited as a constituent part of the remuneration package to Craig Moore.

3. He knew that Craig Moore was the valued employee at 1 AND from 2 what the Discount Option Scheme consisted of and that it was now part of Rangers employee remuneration planning.

4. He was employed by Rangers, in various capacities until around September 2005 and was there at the time in March/April 2005 when HMRC had made enquiries about side letters re Flo and De Boer.

5. He was a beneficiary of a payment of £95,000 from MGMRT (Employee Benefit Trust) but claimed no knowledge of the details of it.

6. He denied any role in drafting player contracts and assumed all contributions to the trust were being made legally and relevant football regulations were being complied with. (In spite of 1 to 3 and implications from 4.)

7. He gave testimony to Lord Nimmo Smith in the enquiry into player registration and non-reporting of EBT side letters.

8. He did not provide any testimony or clarification to LNS on players named in the Commission List who were in receipt of trust payments with side letters withheld that were paid via the DOS in spite of his knowledge at 1 to 3 and possible knowledge of their illegality stemming from 4 or subsequent public knowledge of the existence of the by then unpaid tax bill resulting from the DOS based Trust.

9. He became President of The SFA in early June 2011 just before the UEFA Licencing monitoring checkpoint of 30th June 2011 process took place, which is being questioned by Celtic shareholders.

10. He could not have informed the SPL of 1, 2 and 3 during the Commissioning of LNS because of the SFA decision to act as appellant body (although subsequently providing key influencing testimony during the enquiry and where a possible alternative of The Court Of Arbitration on Sport or an independent Appeal body could have been set up to carry out the Appellant Role.)

11. He did not correct or comment on LNS’s decision to treat the early DOS Trust and EBT Trusts as continuous in spite of the difference being public knowledge during the time of the enquiry and when LNS ruled, that Rangers had accepted liability for but failed to pay the tax bill which was created as a result of the scheme.

12. He did not comment on or correct the LNS decision arising from 11 which asserted:

Although the payments in this case were not themselves irregular and were not in breach of SPL or SFA Rules, the scale and extent of the proven contraventions of the disclosure rules require a substantial penalty to be imposed.”

This calls into question Lord Nimmo Smith’s overall ruling which is based on all payments being regular (“not themselves irregular”) when at least three were not regular and so the appropriateness of the penalty imposed and possibly even more of the LNS judgement.

Hugh Adams’ accusations of prior use of trusts to avoid tax was refuted by Sir Bribe & Lie who asserted that no side letters could be found in players personnel files:

All football rules were complied with. All enquiries from entitled parties or organisations were answered.”  

He was of course lying, a lie uncovered by a City of London Police raid.

Campbell Ogilvie admitted that he was ‘aware’ of Rangers EBT scheme but had no role in player contracts. I refer readers to 1,2 and 3.

Ogilvie at the time of questioning vowed to continue in his role as Scottish Football Association president as he insisted he had no role in “drafting or administering” player contracts at Rangers after the mid-1990s. This is a blatant lie. I refer readers to 1, which he executed on 3rd September 1999.

Ogilvie stated:

I have no knowledge of any side contracts and I would be very surprised if that was the case.”

Surely you jest Campbell. Did you set up The Montreal Trust on a whim?

He continued:

You know the way the club was run. I was a director and we had a controlling shareholder who ran the club. I don’t know what I could have done. Maybe I should have questioned things more.’

Given that side letters were hidden in the De Boer and Flo cases and both related to payments under the illegal Discount Option Scheme and that Campbell Ogilvie was aware of the distinction between DOS and loan EBTs from his experience in 1999, did he tell the full story in his statements then and does he not now have a responsibility to explain whether the DOS payment to Craig Moore was reported to the SFA as part of Moore’s remuneration package and if the matter of side letters and reporting them was discussed during any remuneration planning meetings he presumably attended as Company Secretary?

The Incorrigible Campbell Ogilvie is a consummate liar, who when found out to own shares which might suggest divided loyalties is quick to transfer them into his wife’s name. Did Ogilvie continue to lie and engage in fraud at Hearts? Is this Budge’s rationale for not speaking up on title stripping?

The Gallant Pioneer of Tax Evasion subverted Scottish football for decades. Will he ever be taken to task?


22 thoughts on “Campbell Ogilvie – The Gallant Pioneer of Tax Evasion”

  1. Given the evidence that you have so elegantly presented of course he would be taken to task. But he is a Rangers man and lives in Scotland therefore he can assume that he will never have any detrimental consequences. It has always been this way but I sense that Lawwell will no longer sit at the back of the bus. July 2017 is the Rosa Parkes moment for Scotland. Or is it? Can there be an uprising and putsch? If not now then when?

    1. I will be writing in much greater depth about Ralph Topping’s interview with The Scotsman. The SPFL committee actually believe they are going to get away with this. A boycott of their grounds by CFC fans would help to focus minds.

      1. It has always been about the Who.
        Who will stand up and do the right thing?
        Sadly for Scottish football and all of us fans that grew up idolising the game no one will stand up.
        Our game is spoiled for this generation forever. Cheats win everyone knows it but they hide behind BS management speak. No wonder our game is such a mess with such people running it. They would never survive in a corporate environment they are corrupt and have zero integrity. They know it too.

      2. Mark, I can understand your cynicism but this time they won’t get away with it. They are going to be challenged in court and their grounds will be boycotted. I will write more on this tomorrow.

  2. JJ an eloquent concise article covering everything that is wrong with football governance in Scotland.
    Sadly it will count for nothing because the only things that matter to
    the blazerati are money and any club playing out of Ibrox.
    Paying fans can deprive them of money,it will be the only way they can be brought to heel.
    Will they do it?
    I guess they won’t.
    No-one likes to be called , or thought of as a MUG.
    But anyone giving money to Scottish football surely is one and will be treated like one.
    These Blazers are unemployable in the real world so will stop at nothing to keep their noses in the trough.

    Welcome to Scottish football the new WWF.

  3. Of course he will not be taken to task. This is Scotland. There is a contingent of people who are above any requirement to follow the laws of the land. They operate to their own rules and any dissenting voices will be quelled either by the Laptop Loyal Media or the current silence of the other clubs and the governing bodies denials of any wrongdoing.The Great Scottish Football Swindle is absolute. This is Scotland. To all of the honest supporters who were cheated of a level playing field by this illegality, get to the back of the bus. This is Scotland.

  4. JJ as i said last time when Neil Lennon was targeted all right minded people were behind him against the Clan, and i dont count the BUT brigade who blamed lennon£10 for freedom of speach.Stand Firm

  5. Morning JJ. Exceptional work as usual. Despite being unwaged I’ve made a small donation again this morning. Not much in the grand scheme of things I know but it’s now recurring. PayPal info: I-UG104V50xxxx

    JJ: Thank you.

    1. top up sent jj.
      Had enquired before about remedies available to ebt recipients . Here you confirmed my view that they wd be liable for unpaid tax but could sue employer to recover amount.
      Sadly the employer doesnt exist so no joy there.Karma is a b—ch.

  6. JJ, Long time contributor but until now, silent lurker. The longer this issue goes on without any action the less likely it is that justice will be done.

    Almost everybody conflates two important but separate issues around Rangers (IL) and the side letters / tax evasion:-

    1. Football Rules
    Ranger (IL) wilfully and deliberately withheld documents pertaining to player remuneration for some 11 years or so. Any game where an improperly registered player was involved on the field of play should be awarded 3-0 to the opposing team. The rest is mathematics. The football consequences of their deliberate cheating is titles and cups won should be stripped.
    2. Tax Laws
    In the same act as above (ie the wilful and deliberate concealment of documents pertaining to player remuneration) Rangers (IL) intended to evade tax. This is a criminal matter. As the Supreme Court has now found Rangers (IL) guilty, Rangers (IL), and the DOS and EBT beneficiaries should face the consequences. That is payment of taxes and fines owed to HMRC. If other matters arise, such as perjury in the High Court, then that is a third strand to this issue to be taken up by the criminal courts.

    It is important to note that the tax evasion issue was always irrelevant to the football rules.


    However the corrupt and incompetent football authorities deliberately used this conflation as a cloak, to obfuscate and cloud the football issue in order to delay and ultimately try to avoid imposing the consequences. Its 5 years now and clearly the football authorities want us all to forget the deliberate cheating and just ‘let bygones be bygones’.


    Sadly this corruption is being aided by the other 41 football clubs in Scotland who have been bewilderingly quiet in allowing this farce to perpetuate. Of the football clubs, only Celtic FC have made any kind of statement since the Supreme Court decision. That’s an utterly sad, pathetic and inadequate response from football owners and chairmen.

    I don’t give a shit about the tax issues, as Hector will ultimately get his pound of flesh, its football where justice will need to be fought for. If Rangers (IL) get away with this, the game in Scotland is simply a sham, and we should all walk away!

    1. I have reviewed SPL minutes, confidential e-mails and the insidious influence of Rod McKenzie. Is the latter the last line of defence for the SPFL? Prepare for a ragdolling.

  7. It’s a strange word “JUSTICE”, do I believe the ‘Perpetrators’ of this cluster fuck have the MORAL backbone to “SEEK IT”. This case has to be taken out of the hands of the SFA/SPFL as they have proved themselves inadequate at the least and corruptible while being complicit with no fucks given to what ANYBODY thinks or says, this is as a FACT.’;'”***FAVOURS WITHOUT FEAR***””‘;. This HAS to be taken out of the hands of Scotland where ‘Smoke & Mirrors’ are used DAILY to placate an “Uneducated”, “RACIST” sect in OUR community. So for JUSTICE to happen for me there has to be a case brought before The Court of Arbitration for Sport, that’s just a given and when UEFA/FIFA find out the skulduggery Scotland has lived with to keep quite and hide the TRUTH that RFC Plc (IL) was liquidated. There also needs to be a judicial review so that all involved will have a few “Sleepless” nights in knowing they may be banned from the game for life. We are the 99% we can achieve anything if we put OUR minds to it. JUSTICE needs to be done and not just SEEN to be done.

  8. Hi JJ

    2nd (larger of 2) recurring monthly payments paid this morning (I-E4UURK78xxxx)

    Have just texted the following to ‘Of f the ball’ in response to the question ‘What should be done about stripping the titles and how we can all move on?’

    Solution is simple.
    Sevco/Rangers 2102 accept that is who they are. Forget the ‘Going for 55″ and the original clubs history that simply is not true. Rangers FC in liquidation and gone..
    Let them accept they are 5 years old with no SPFL titles and everybody (them included) can move on. Simples!”

    What chance it will be broadcast? Aye right!

    You are on a roll at the moment. stay safe.

  9. JJ, I agree with your assessment that only we football fans can take back our game.
    If other clubs are worried about losing the “blue pound” well us Celtic fans have the right to withdraw our GREEN POUND, a more robust and healthier currency than the weak blue one. Celtic fans should boycott all away grounds whose chairmen/women oppose asking for a review of all the EBT cheating years

  10. Stunning forensics. You have taken him apart methodically, slice by slice. Hannibal Lector would be envious of this cold and precise dissection.

    Your last two pieces have provided real facts and insights describing the Rangers narrative in great detail. It is shameful that no Scottish journalist will touch this story. Spiers merely tickled the story today but, as ever, there was absolutely nothing of substance. No, nothing. But oddly enough, he has become a great fan of tennis and presented an expansive piece on the ‘golden oldies’ playing at the Wimbledon finals.

    Talk about avoiding the elephant in the room, eh, Graham? Irresponsible and pitiful journalism.

    I would urge you to send, as a minimum, the articles from the last two days to every sports desk editor in the UK. I would also send them to every chairman/chairwoman of every single Scottish club.

    I have done my bit and passed on details of this site to Paul Dacre and suggested that Martin Samuel may want to take a look.

  11. Just read Topping nonesense the legal minds of stupidity he would have been better gone to Abraoth.

    Celtic now want a review of the Lord Nimmo Smith commission from 2013, which only imposed a fine on the Ibrox club for the non-declaration of payments to players.
    Fine for non disclosure of payments.

    To me that reads
    R Topping would have known if irregular payments is made then tax on employee wages were outstanding and if so why would a licence be granted on this.Topping turned a blind eye admitted.

    Rangers lied to obtain licence (avoiding tax owed and not declared and tax had crystallised) and cheat the whole of Europe, nice admission Mr Topping you clown you would have been better saying nothing instaed of confirming what you are.
    JJ go for these muppets they are useless cnuts.

  12. Contribution made. Given the statements from SFA and SPFL re non-stripping, do you happen to have a ballpark figure for a Judicial Revue? If cheating is allowed to stand, what would be the point of continuing to follow Scottish football? As a CFC fan I am disappointed by my club’s response to date, which was to say they ‘expect’ a review and ‘await’ the outcome. Well, they’ve been told the ‘outcome’, so what now?

    In the absence of action from the other clubs it will clearly be down to fans to get justice. I would be prepared to contribute, say, £100.00, to a JR. But who or what would be the focal point for such crowd funding? Got any suggestions?

  13. Hi JJ, just back from majorca with the grandkids today, had a wonderful week. My usual monthly donation made, 81808918XF160xxxx
    I think it is time Celtic supporters stopped buying tickets for away games, but still traveled to the away grounds and had a party outside the stadium on match days, it would only take one away game for the media down south to pick this up, and investigate the biggest scandal ever in British sport. It may make the chairman/woman of all the other clubs to react to the loss of the green pound.
    Keep up the great work JJ stay safe.

  14. I’ve just read Toppings assessment of the goings on down Ibrox way. He assures us he has went to the top legal minds in Scotland, not once but four times, to make sure they were on solid ground. That’s fine then. We can all move on now. We are surely going to trust implicitly, a man of Toppings standing without checking facts and sources.

    What a peanut. The genies out the bottle and it ain’t going back until every last corrupt bas**rd is driven from their cushy Masonic post. A major boycott of away grounds is the way to go. A boycott of the national stadium for international games. Highlighting and shaming Reagan, Doncaster, Topping et al at every home game, a la Aberdeeen fans. Email every sports desk in Britain and bombard Eoropean clubs who have been fiscally raped by sevco.

    Dermott Desmond and Peter Lawell have shown that Celtic is a stand alone club so the fans need to let them know in their thousands, that nothing but integrity will do. The titles need to be stripped and every game a 3-0 reverse. The rules need applied fairly and nothing else will do.

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