Andrew Dickson – The Gallant Pioneer of Tax Evasion & TPE Response

Prior to the main thrust of this article I take pause to inform readers of a response to my e-mail from The Takeover Panel Executive. I have redacted my e-mail address:

RE: Mr. David Cunningham King

Support Group <>
To ‘xxxx’
Monday, 21 August, 2017 17:29

Dear Mr James

Thank you for your observations in your email of 18 August. Matters are ongoing before the Court of Session. You will appreciate that we are not able to comment further.


Support Group


Despite other social media commentators erroneously stating that The Court of Session is in its summer recess, a change was announced on September 26 of last year.

Under a Direction issued by the Lord President, Lord Carloway, the traditional three court terms of the Legal Year will effectively be abolished from the start of the legal year 2017-18.

Two vacation periods, each of a fortnight, will be observed at Christmas and Easter, while the summer recess will end.

I will maintain my watching brief  for the forthcoming  TPE v King petition.

I digress. In yesterday’s piece I laid out my case that the BBC in Scotland are engaging in an exercise to undermine the growing consensus for title stripping. It is my contention that they are working in concert with the SFA. It’s not a coincidence that Darryl Broadfoot, who is assisting the SFA while they source his replacement, has been invited to be a guest on Radio Scotland. The SFA are attempting to control the narrative so as to avoid a review. Radio Scotland are their accomplices in this subterfuge.

But then it was always thus. Chick Young defended Campbell Ogilvie when it was discovered that he picked up a £95,000 EBT as part of his severance package from Rangers. Young asserted that it was not enough for a good night out in Glasgow. As a student I have had good nights out in Glasgow with £9.50 in my pocket. When rubbing shoulders with footballers at Victoria’s in Glasgow I had enough change from £95 to take a taxi home. How Young, who was renowned at the BBC as the man least likely to pull in any social setting, could spend one thousand times this quantum smacks of disingenuousness. A more accurate comment would be one in which the £95,000 was considered a drop in a £46.2m ocean of systemic tax evasion.

Ogilvie relinquished his executive duties at Ibrox in September 2005, following a boardroom reshuffle. His protégé Andrew Dickson, who is a qualified Chartered Accountant, picked up the toxic baton and proceeded to cheat and steal from the exchequer with impunity.

One would not ordinarily anticipate that a mendacious tax cheat such as Andrew Dickson would go far once his fraudulent activities were exposed. However in the corrupt cabal of Scottish football governance Mr. Dickson has recently been voted onto the SFA congress by the SPFL.

Was one Gallant Pioneeer of Tax evasion not enough for the SFA? Did they have to hire Dickson to cover the entire 12 years of systemic fraud?

One of the prerequisites for a successful career at the SFA is the ability to lie. Mr. Dickson’s performance at the First Tier Tribunal proved that he was made of the right stuff.

When asked about the side letters that turned EBTs into secondary contracts Dickson told the FTT:

 “I can’t comment on whether Sir David would mention the Trust to them (the players) or not.”

Given that he continued to buy shares in the Jersey trusts on behalf of the players Dickson knew precisely what had been agreed upon. He most certainly could comment on the 55 players who were complicit in the tax evasion. He knew where all the bodies were buried.

Did Dickson act with ‘the utmost good faith’ apropos the SFA and SPL. Did he disclose accurate information about contracts as he was duty bound to do by SFA regulations? No he did not. He lied with impunity.

Could someone ask Regan and Doncaster how someone who has so openly flouted their rules can be expected to bring any integrity whatsoever to their remit at the SFA Congress? It’s a clusterfuck of an appointment that would not pass muster in one’s local golf club, never mind the inner sanctum of the SFA.

Dickson cheated the tax authorities and every club in Scottish professional football. Neil Doncaster should get his jotters for proposing Dickson. Regan should get his jotters for accepting Doncaster’s proposal.

This bent individual has been given the keys to the SFA Council to regulate the game.

It’s analagous to a sheep rustler being invited to a lamb dinner by the gamekeeper. You could not make this up.

Stewart Regan is trying desperately to conceal the fact that Dickson was a key member of the team that approved Rangers UEFA participation in 2011. Dickson knew that the Wee Tax Case had crystallised. Dickson was cognizant of all the cheating. Yet he seems to have been the final arbiter in this appalling decision.

Has Dickson been promoted for keeping his mouth shut, just as Rod Petrie was rewarded for cutting clandestine deals with Charles Green?

“In the 2013 SFA Disciplinary Tribunal into Rangers (IL) and Craig Whyte (pages 16 & 17) the role of Dickson is laid out explaining: “That for some years commencing prior to 6 May 2011 Mr Andrew Dickson C.A. has been the Head of Football Administration of Rangers FC. His duties prior to 6 May 2011 included preparation of players contracts with players and their agents. His duties included representing Rangers FC and the Glasgow Football Association on various committees within the sport. His duties included all administrative responsibilities, and in particular he dealt with all football registration requirements and documentation which required lodging with the Scottish FA, the Scottish Premier League, UEFA and elsewhere. The role included preparation of the Official Return detailing the identities and personal details of all directors and officers of Rangers FC which required to be lodged with the Scottish FA each year prior to the new playing season and any amendment form which might become necessary on account of board or management changes occurring during the playing season. Mr Dickson had carried out this role continuously and competently for many years and is highly experienced and knowledgeable about club, player, official, and ground registration and licensing matters.” (Source: The Celtic Blog and Celtic Quick News).

Continuously and competently while gouging the eyes out of their heads.

The blogger behind the Rangers Tax Case has just published a lengthy and detailed blog. I have asserted on several occasions that Graeme Souness and Walter Smith were on the EBT take for engaging in transfer activity to the benefit of Rangers, while employed at Blackburn Rovers and Everton respectively. The RTC blogger couches his contentions in ambiguous language. I prefer to publish and be damned. The following is an excerpt from his excellent  blog:

“Could someone ask the SFA’s Andrew Dickson, who administered Rangers’ payments to sub-trusts, to explain the many questions raised by the timeline of these events? After all Mr. Dickson received an email from Ian MacMillan on 16th July 2002 asking him to look into why Smith had not drawn down the £80,000 in sub-trust number 4 by that date. Obviously, Mr. Smith will know what happened, but it is especially important that a man still involved in the administration of Scottish football for the SFA should explain what did he know about the Smith payment and what did he do with that information. Mr. Dickson, did you ask anyone at Rangers or the Murray Group why the club was making payments to coach(es) of other club(s)? If not, why not? You were certainly aware that such payments had been made.”

When we add these events to the Wee Tax Case, the Big Tax Case, lying for years about the existence of side-letters, shredding of evidence of a contractual obligation, bilking Everton out of at least part of the transfer fee for the re-sale of Michael Ball, lying about the date of crystallisation of the Wee Tax Case bill- there is a pattern that emerges. There are prima facie fraud cases awaiting at least some of these events. It is blindingly obvious. Yet neither the Scottish Football Association nor the Scottish Professional Football League appear to “have any appetite” for investigating let alone addressing what was very clearly a major problem in the Scottish game. Many of the people who have serious questions to answer about this pattern are still in positions of authority within the Scottish game. What else did the men who ruined Rangers get up to?”

Note the use of ‘prima facie fraud cases’ by an individual who chooses his words very carefully.

Andrew Dickson received a £33,000 EBT. Will Chick Young pop his head above the parapet to suggest that this was not enough for happy hour cocktails in his much fabled night out in Glasgow?



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10 thoughts on “Andrew Dickson – The Gallant Pioneer of Tax Evasion & TPE Response”

  1. What I don’t get is when in April 2005 Ian McMillan of MIH could not find in players personnel files AT IBROX the two side letters for the DOS ebts used to pay Flo and De Boer, where exactly was Andrew Dickson?
    Was he guarding the other 29 files containing the side letters with the BTC ebts?
    When he testified to the FTT on 18th April 2011 that he was unaware from 2004 when he took over ebt administration to the date of the FTT, that HMRC were persistently asking for documentation in relation to the Remuneration Trust, did he therefore take no part whatsover as a member of the Licencing Commitee sitting in March 2011 that granted RFC a UEFA licence on 19th April 2011 when there was a known liability and so an overdue payable to HMRC and the basis on which RFC has accepted that liability, that is documents kept from HMRC?

    Did he take no part in the Licensing Committee process and do the minutes of the Licensing Committee reflect that since it is the only basis on which his testimony on 18th April to the FTT could be truthful?

    Finally if he did not take part in the Licencing discussions in any way, why did Stewart Regan discuss events in March 2011 with Mr Dickson on 6th December 2011 before sending him a draft to circulate at RFC for approval, explaining what we now know to be untrue, which is that the liability described on the accountant Grant Thornton’s letter as potential was not in fact the case? Does this statement used in the RFC Interim Accounts signed by Alastair Johnson not represents a fraudulent means of obtaining a UEFA licence?

    These questions and others regarding what happened from June 2011 must also be addressed and those who are required to answer simply cannot use their current position to refuse to provide answers.

  2. Knowledgeable men are allowed into Hampden to clean up the criminal evidence going back 20 years that remains in hard copy files there in filing cabinets.

    All copies at Ibrox were shredded with industrial vigour similar to the fall of Berlin.

    Unfortunately all contracts, annual accounts, player registration documents signed off and approved are in filing cabinets at the SFA.

    If a court order asks for, say, Michael Mols entire documentation at the SFA, certain key sheets will simply be missing. The ones the court would be interested in.

    The idea to move the SFA from Hampden was an elaborate excuse to have hundreds of RFC files go missing in the unfortunate chaos.

  3. David Whitehouse, 35c Bollin Hill, Wilmslow, Cheshire AG The Right Hon James Wolffe QC v Lord Advocate, Crown Office, 25 Chambers Street, Edinburgh.

    The aforementioned case of unlawful arrest and the illegal seizure of confidential client documents will play out in The Court of Session today. Should one anticipate £500,000 in damages and costs? When will heads roll apropos Jim Robertson’s witch hunt?

  4. Not only an interesting read but a vital instrument in keeping up the momentum against those that would cheat and corrupt our national pastime. In 50 years commentators will look back in disbelief at the (hopefully futile) attempts to cover this mess up.
    One of your best posts JJ – keep chipping away, eventually their defences will give !
    Donation made.

    1. Yet another “qualified Chartered Accountant” make their own inestimable contribution to this corrupt and criminal omnishambles! I make Mr Dickson the sixth (at least!) “qualified Chartered Accountant” to have occupied a senior position in MIH/RFC over this (extended) period of lying and cheating…and to think that the motto of ICAS is “Quaere Verum”…”to seek the truth”.

      1. From the President of ICAS in November 2015:

        ” Today we call on every one of our 21,000 Chartered Accountants around the world to embrace “The Power of One”. That means taking personal responsibility and doing the right thing, especially when they encounter dubious or unethical behaviour.”

        “He said, “Corporate failure often begins with personal failure. Our aim is to place personal ethical behaviour as the number one priority for individuals”.

  5. At this current time there is much debate about Continuation. For a lesson in continuation look no further than the SFA. In the web of corruption that is the SFA strong allegiances, continuation and corrupt compliance are paramount. The legacy’s of George Peat, Gordon Smith ( CEO of the SFA? Only in Scotland!:) ), Campbell Ogilvie and all who held any senior office is continuation. It is testimony to the corrupt cabal of Scottish Football that both the SFA and the SPFL by their introduction of “Outsiders” back in 2010 and 2009 were looked upon as bringing in new brooms whereas the reality was defelection of the Old boys myth and continuation of the corruption. Scottish Football has always been populated by the Old Boys club of stated allegiance and blatant bias, it has always been thus. From the days of Jim Farry to the current corrupt incumbent that is Stewart Regan. A favouring of the Establishment club is a pre-requisite however it seems like a recent benefit that the position now includes the feathering of ones own nest a la Andrew Dickson and Campbell Ogilvie, previously social status and being one of the privileged few and the inner sanctum has been as much as been required to ensure connivance. It is no surprise that Scottish Football ( and RFC in particular) attracts crooks thieves and vagabonds. David Grier knew that Craig Whyte ticked every box. Craig Whyte knew the fly by night Charles Green ticked every box. CCK knew all of the above, his gripe is more that the gravy train seems to have left the station and he was too lazy to notice.
    In the SFA Corrupt committee Andrew Dickson is simply the next lower level of the barrel. Just when everyone thought that the dodgy geezer that is Campbell Ogilvie was a low as Scottish Football could go! 🙂 Dickson is more corrupt as has been seen and proved previously with his predecessors. The circle of corruption is currently complete with every office holder, member and person of influence compliant in the continuation. They, together with the SMSM will resist all attempts at investigation and exposure. The spiralling cesspool of Scottish Football Governance gets worse by the year and they still have some way to go. . They even have the next generation in place and awaiting their rightful positions in the sons of Malky Mackay, Andy McGlennan and Hugh Dallas! Jobs for our boys? Surely not! 🙂 Quite a rogues gallery and one day will be in positions of influence in the SFA!

    On a separate point does it not seem quite strange that Heart of Midlothian seem to be dragging their heels with regard to the appointment of a new manager. I expect that should the new man not be the current incumbent, Craigy’s message boy, then the new man will be appointed just as the Transfer Window closes with no prospect of signing any new players. What is Mrs Budge not telling us about the financial structure of her clubs debt and the current financial situation at the moment? Any possibility of a much discussed transfer out coming anytime soon as a timely injection if the buying club agrees to the undisclosed amount being paid within 6 months rather than the 3 years previously offered?

  6. If you have the time and energy to have a ferret in the arcane website of the now-defunct BBC Trust you will find (with difficulty) a number of rulings on the status of ‘Rangers’.
    The most recent I can find, from around the April to June 2016 period, asserts – – I paraphrase — that the club is a separate entity from the company, and that the club is now owned by a new company.
    But they refused to admit (no surprise) that Sevco is an entirely new playing entity.
    So definitely playing their part in keeping the continuation myth going.

  7. Is it not possible to interest the English FA in the payments made to Smith and Souness while they were managing Clubs under their jurisdiction .
    Can’t see our authorities ever looking under those rocks.

  8. Once again pull no punches.
    If this saga is ever serialised Waterstones would class it as fiction? Couldnt possibly be factual?
    You start to wonder how far the web of deceit stretches if now proof that payments were made to managers managing clubs in england.
    If UEFA cant be arsed then why should the FA be bothered?
    You can but hope at some point someone will pick up the baton?

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