On 19 September 2011, Keith Sharp, financial accountant at the SFA, wrote to Ken Olverman, Financial Controller of The Rangers Football Club Plc, with some heartening news:
“First the good news – we have had verbal confirmation from UEFA that they are satisfied with the submission in respect of Overdue Payables as at 30 June. This means that Rangers do not have to provide updated information on Overdue Payables as at 30 September, and also do not have to provide updated Future Financial Information.”
“In view of recent media reports, could you provide us with a brief written update of the current situation re the amount due to HMRC, as required under Article 67 of the UEFA Club Licensing and Financial Fair Play Regulations. UEFA will be aware of the situation and a brief statement should satisfy their requirements.
There is no indication that this will result in any follow-up action from UEFA as the Club Financial Control Panel already has a large number of cases to consider at its next meeting.”
I have emphasised Mr. Sharp’s advice to Mr. Olverman. What he is effectively saying is:
Just scribble something down. Pay lip service. Your article 67 declaration will pass without any oversight by UEFA.
Had it not been for Administration on 13 February 2012, Rangers’ friends in high places would have taken them by the hand to ensure UEFA participation in 2012/2013.
Collusion between Rangers and the SFA has never been in any doubt. When HMRC came calling in 2009 to examine Rangers’ registration declarations which must include all emoluments paid to personnel, they knew that they had the Ibrox club bang to rights.
When HMRC first challenged Rangers on the £1.3m (£2.8m with fine) liability in 2005, Rangers’ executives obfuscated and lied. These lies were exposed by a City of London police raid. London’s finest were pursuing a line of inquiry in regard to irregularities (bungs Graeme) apropos the Boumsong transfer. When HMRC incontrovertibly proved that Aberdeen Asset Management’s use of DOS/VSS was an exercise in disguised remuneration and an unauthorised tax avoidance instrument, the jig was up for Rangers.
Andrew Thornhill QC, Rangers’ tax consigliere, advised making a deal to pay in full as their lies in 2005 would not play well in court. Evidence under oath at Craig Whyte’s trial proved unequivocally that Rangers DOS/VSS liability had crystallised on 21 March 2011, ten days prior to the SFA cut off.
Donald Findlay QC representing Whyte, asserted in his summing up that the DOS/VSS had been appealed. He was being disingenuous. The £1.3m overdue payable was never appealed. There was an internal paper trail about appealing the fine quantum of £1.5m. In the final analysis £500,000 was frozen by HMRC in August 2011. This was subsequently allocated to HMRC as part payment of Rangers’ VAT and PAYE obligations. The ‘Wee Tax Case’ was never settled. No payments to this overdue payable were ever made.
The obvious questions to ask are whether the verbal assurance from UEFA is backed by a written assurance and in either case whether this is being used by McGlennan to exonerate the SFA?
McGlennan, who is an experienced solicitor, has very cleverly shifted the focus from the SFA’s watch to UEFA’s monitoring period. We have seen this tactic before in Scottish football inquiries, viz the illegal DOS/VSS being excluded from LNS’ considerations, which gave Nimmo Smith license to assert that Rangers had not acted dishonestly.
Hugh Adam blew the cover off the cheating in 2002. Gordon Smith was fully aware of the cheating as he was party to it. As Chief Executive of the SFA in 2009 he had prima facie evidence of registration irregularities. He ignored the cheating and let it fester.
The UEFA Application by Rangers was a tissue of lies. However McGlennan by changing the scope of the complaints to cover his compromised employers and his odious colleague Dickson, is setting Lite up for no more than a ticking off.
It’s an outrage. The SFA is not fit for purpose. When will the other clubs act to disband what has effectively become a defender of an Ibrox hegemony of fraud and mendacity?
McGlennan is playing a blinder.
As for Rangers Lite, when an individual approached them in regard to allegations of historical abuse by a former Rangers coach, he was referred to the liquidators of the old club.
Lite are as always, how can one put it, “acting the cunt.” When it comes to honours they are the same club. Apropos tax, debt and any other liabilities they are a new club. It’s unconscionable. As they and the corrupt cabal who govern Scottish football consistently promote the lie of Continuation, they have turned their back on a young boy who was abused under their care.
I can understand the growing consensus to strip the bastard offspring of a bastardised club of its UEFA licence in 2018/2019 as any application, aided by the corrupt SFA, is bound to be bent.
On a final note I highlight the fact that Hummel will not be in a position to supply replica tops until January 2019. Can this excuse of a board get anything right?