The Nuts & Bolts of a Barefaced Lie

no evidence was led to the Commission by Harper McLeod, and no statement was made, on the competitive advantage Rangers Oldco enjoyed which effectively ruled LNS from considering it.” Ralph Topping,Chairman of SPFL. on LNS

Neil Doncaster to Grant Russell of STV on question as to whether the Wee Tax Case was covered by LNS stuttered:

The nuts and bolts of it were covered by Rod McKenzie earlier. I don’t want to go into that. It’s boring and dry. It’s covered. The three players that were covered by that The Wee Tax Case were ultimately dealt with in Lord Nimmo Smith’s decision.”

So forgive me Mr. Doncaster when I incontrovertibly assert that you are a barefaced liar. It’s unfortunate for you that I had exclusive access to the minutes and correspondence from an SPL interim meeting to discuss whether to appeal the disproportionate fine handed down by LNS.

Topping’s e-mail was marked “Private & Confidential.” This e-mail was sent to Mr. Doncaster. Topping clearly states that Rod McLenzie did not lead any evidence to LNS on the competive advantage enjoyed by Rangers.

Of even more import in the LNS whitewash fiasco was the decision by Neil Doncaster to change the timeline and scope of the commission to exclude the unlawful DOS/VSS scheme from consideration.

So where is it covered Mr. Doncaster? How about some nuts and bolts from a QC that you prepared earlier?

This individual, the CEO of the SPFL, is prepared to lie to defend the discredited LNS commission. Doncaster must be taken to task.

One won’t be sitting down for a cosy chat to discuss ‘our misconception’ Mr. Doncaster. We will have you in the witness box and invite you to repeat your lies under oath.

The corruption is never far from the surface when Doncaster makes any statement,


Crouching Corruption – Hidden Judicial Review

In a couple of hours time the curtain will raise on another season when Celtic host Hearts. My thoughts turn to predictions. My thinking has been coloured by an excellent analysis by Matt McGlone and Ally Beg in A Celtic State of Mind podcast on CQN. They ran their rulers over how Celtic and Aberdeen will measure up. There was much to agree with, but I will strike a note of discord with my prediction that Aberdeen will finish third this year.

Will Rangers Lite be runners-up to a rampant Celtic? This is highly unlikely as there is a schism in their squad. The WhatsApp  group could be renamed WhatsLeft, with  Kiernan being the latest departure, rocking up at Southend for a mere £75,000. Would it be unkind to suggest that they were robbed? Rangers will be harder to beat now that the centre half pairing of Kiernan/Wilson has been replaced, but lack bite upfront. Kenny Miller will be 38 on December 23 and to exacerbate matters refuses to talk to Caixinha who wanted to ship him out. Miller refers to the Poundstretcher’s Mourinho as “Banger.” Bringing in second tier foreign journeymen on higher salaries has upset the WhatsLeft group. Wallace was forced to cancel his honeymoon to prepare for the Progres humiliation. Lite will do well to finish fifth.

Showing solidarity with Pedro’s Engine Room Subsidiary – Speedy Gonzales FC.

I’m tipping Hibs to make a stunning return to top tier football. Lennon will have them well prepared and as we saw with their Scottish Cup triumph of 2016 they don’t know when they are beaten.

As for Celtic I do not anticipate another unbeaten season. The away leg of the play-offs against Astana will be a logistical nightmare. A domestic upset after a European tie is more than likely. With Aberdeen exiting the Europa qualifiers only Celtic will be carrying the Scottish standard in Europe. The domestic teams with a full week to prepare and no disruptive travel will be waiting to pounce

In short my top 5 are:

1. Celtic

2. Hibs

3. Aberdeen

4. Hearts

5. Rangers Lite.

As for cups the SFA will continue to cheat to provide Lite with home ties all the way to the semi-finals stage. Is this a condition of their contract with William Hill?  However I anticipate Aberdeen posing the biggest threat to Celtic’s defence of the trophy. I cannot see any further than CFC for the League Cup.

It will be another good year for the bookmakers who will find even more creative ways to make one bankrupt and usher in warrant sales. The English FA have outlawed the gaming succubi, but in the corrupt backwater of Scottish Football the bookmakers will continue to exact their ounce of flesh. Children will go hungry as Dads bet in play to feed fat cats like Ralph Topping.

Does Topping honestly believe that Moynihan’s fantasy rebuttal will survive Judicial scrutiny, or was he trying to sell inordinately poor goods? The real action this season could be at the The Court of Session where 17 tainted titles are up for grabs.

With twenty titles to be contested it should be an interesting season.

The Alba Dystopia

The only part of Celtic’s deserved victory in Trondheim that left a bad taste in the mouth was Stewart Regan’s reaction on Twitter. The audacity of this man, who went out of his way to appease Campbell Ogilvie and to deny Celtic their rightful place in 2011 CL qualifiers, to then congratulate CFC as if nothing had happened, truly takes one’s breath away. Regan’s SFA have done the square root of fuck all to assist Celtic. His assertion that it was good for Scottish football, and to bask in reflected glory, is the measure of this jobsworth. Should a judicial review proceed to a successful conclusion his position will be untenable. He deserves a cold shoulder as much as career criminal King.

However judicial reviews are not granted to everyone who agitates for one. There is a protocol:

If sleep is eluding you and counting sheep is not doing the trick then this document is for you. I stopped reading as I feared the onset of a Glasgow Scale Coma. Fortunately Tony McKelvie circumvented this problem by producing a Dummies Guide to a Judicial Review.

A Judicial Review is a process of supervising the decisions of public bodies, and in Scotland, this supervision extends in some circumstances to the decisions made by private organisations. In this context the decisions of the SFA and SPFL are subject to a challenge as to their legal validity, such as:

1) That the decision maker acted unlawfully;
2) That the decision was made using an unfair procedure;
3) That the decision was so unreasonable as to be irrational.

A Judicial Review can also be sought when a public body fails to act. Mr McKelvie further expounds on his thesis thus:

First base then is defining the “decision” that the court will be asked to review. This is subject to a time bar, such that any application for review needs to be made within three months of the decision being made. It’s worthwhile noting here that the decision of the SPL’s Commission headed by Lord Nimmo Smith was made in 2013.”

The SFA’s inertia and the SPFL’s more detailed rebuttal may appear to have triggered the starting gun but one was under starter’s orders as soon as The Supreme Court’s decision was handed down. If we look at clause three and refer to Moynihan’s ludicrous ‘Double Jeopardy’ rebuttal (jj passim) one could easily make a case that his position is irrational. One cannot challenge the LNS Commission directly but one can undermine this kangaroo whitewash by going after Moynihan’s defence of its findings and recommendations.

Mr. McKelvie then writes:

Once the decision subject to a proposed review has been defined, there is a formal process of “petition” to undertake before the court will agree to its review. The petition process has three tests which the ‘petitioners’ require to pass before a petition for Review is granted, being:

1) That the Petitioners have ‘sufficient interest’ in the matter at hand;
2) That the application has a real prospect of success, and;
3) Either – (i) the application raises an important point of principle or practice, or (ii) there is some other compelling reason for allowing the application to proceed

Only once the court is satisfied that the petition meets all three tests, is the petition granted, and a Judicial Review undertaken.

As to point 1 it’s evident that the individuals who have instructed counsel are men of means. A managing partner in a solicitor’s firm will set one back £410 per hour plus VAT, with senior junior counsel charging £600 per hour plus VAT, with a flat fee of £1350 plus VAT for one day in court. Senior counsel will charge a minimum of £800 per hour plus VAT and a minimum of £3,500 plus VAT per one day in court or part thereof. It’s instructive to note that a series of calls from Mike Ashley to David Cavender QC racked up a bill north of £20,000.

One day at the Court of Session will typically run to six figures. One can double that amount if the costs of defending the petition fall due.

It would not be too much of a stretch to suggest that the leading lights in this campaign are CFC PLC stakeholders which satisfies point 1. Should the SPFL not have provision in their rules and regulations to deal with tax evasion, as they claim, 3(i) is satisfied. As to point 2 should the SPFL deploy Moynihan then one would anticipate that the retained counsel of the petitioners would wipe the floor with him.

Murdoch MacLennan, the new chairman of the SPFL, was sent the article that I published yesterday by someone in his confidence. The latter considered it a concise primer of an issue that will soon loom large in MacLennan’s in-tray. Murdoch kept his own counsel. Someone with MacLennan’s background in real journalism might have inquired why my acquaintance and much valued source had to go to the well of social media. Welcome to The Alba Dystopia Mr. MacLennan.


Fans For Judicial Review

The sense of fear on the sixth floor of Hampden is palpable. Instructing solicitors , senior counsel and senior junior counsel have been retained. I would envisage two objectives for our learned friends:

1. A review of the LNS commission

1.1 Scope.

1.2 Evidence led.

1.3 Rationale for conclusions and recommendations.

2. The provision of legislative levers to effect change and address shortcomings in current regulations.


Let’s be quite clear and unequivocal on the role of Neil Doncaster in the cover up of the systemic cheating of a member club. His recent performances on television have been contradictory. In defending the inertia of the SPFL he asserted that there was no provision in current or previous SPL/SPFL regulations to deal with tax evasion.

The SFA have an audit committee which reviews all the remuneration packages of employees and directors of member clubs. Rangers did not disclose the unlawful EBT arrangements nor the side contracts. They also lied to HMRC about the existence of side contracts.

If there was nothing to hide why not reveal their ‘legitimate‘ tax avoidance regimen? The reason that they chose to lie was that the side letters invalidated the EBT tax efficiency and crossed the line into tax evasion. As Hugh Adam stated they knew they were cheating but pushed on regardless; all the way to accruing 17 tainted titles.

I exclusively revealed on our site the correspondence apropos the decision by the SPL not to appeal the findings of the LNS commission. In this correspondence we discovered that no evidence was led to LNS’ team on Rangers use of EBT. The scope had been limited to registration irregularities. The rules state that every game played by Rangers with illegally registered players – with no disclosure being made on the actual remuneration arrangements in their contracts – should result in a 0-3 reverse. All games played from season 1999/2000 to 2010/2011 inclusive should have had this regulation applied. Rangers would have been relegated in 2000. The SFA’s sandy Bryson led evidence to the LNS commission panel,  which incredibly included his Chief Executive, that the players were ‘imperfectly registered but eligible.’

The fix was in. We knew it then and now with the weight of the Inner House ruling and The Supreme Court upholding their ruling, the assertions by LNS that Rangers use of EBT was legitimate, and conferred no competitive advantage, are unsound.

My exclusive revelations exposes Doncaster’s lie, made yesterday, that LNS considered EBT. How could LNS come to any conclusions on EBT when no evidence was led by Harper Macleod?

One can but conclude that Stewart Regan added a few words to give the impression of due consideration.

The penalties that are available to the SFA for breaches of registration regulations include having one’s licence revoked. The fine of a mere £250,000 for eleven seasons of systemic cheating is unconscionable.

Which leads us to Doncaster’s next lie. If we had come down in the last shower we would believe that the new board of the SPFL effected measures in their first meeting to create the regulations that would penalise the non collection of social taxes. Where are these regulations Mr. Doncaster? Are you as I suspect lying through your back teeth again?

If David Murray chose to acquire Hearts and do it all over again there is nothing the SPFL could do to stop him.

We then had to endure the advice of senior counsel which was used as fig leaf to hide their exposure. One could instruct senior counsel to assert that the moon was made of cheese. At £800 per hour plus VAT he would create a cogent argument and cite an episode of The Klangers as his case precedent.

The judicial review might not strip titles but should it strip Doncaster and Regan from office we will be forever indebted to those who stood up for sporting integrity.

Double Jeopardy

The latest release from the Rangers Tax Case blogger is instructive.

When one looks back on twelve years of cheating with a minimum of 17 tainted titles to choose from, the events of Helicopter Sunday on 22 May, 2005 come to mind. The Rangers EBT juggernaut had also won the title on the last day of the season in 2003, 2009 and 2011. But nothing screams ‘cheating’ more than the team that took the field that day at Easter Road, all of whom were in receipt of an EBT bung; as was their manager who received a ‘loan’ on the ‘never never ‘of £1.7m.

The fix had been in since September 1999 and continued in a new tax evasion  vehicle all the way to May 6, 2011 when Whyte took over.

The SFA/SPFL authorities say that they are powerless to act. They assert that they cannot revisit the LNS advisory group’s findings, that have no weight in law, due to the tenets of ‘Double Jeopardy.’

It is of course bullshit of the first ordure. Did Moynihan and those who instructed him actually believe that they could wrap his analysis in quasi legal jargon and pass it off as credible?

One can but hope that they are all promptly disabused of this notion.

How will the governing authorities respond to this threat to their governance hegemony? Perhaps Jim Duffy can be wheeled out by Radio Clyde to insist that Moynihan should have the last word, before fielding a call from Big Jock New in Paisley who wants to discuss child abuse at Celtic.

As the Scottish champions travel to a very tricky tie to the clamour of ‘paedos’ at Glasgow Airport, spare a thought for the blue horde without a neural synapse to call their own whose only excitement is watching on in the hope that Celtic lose.

I hope Celtic win. I will pass on Aberdeen as my desire to see Wiggy’s nose out of joint is greater than my support of Scotland’s second best club.

Stripping Brass in a Banana Republic

Prior to a detailed discussion on next steps I would like to take this opportunity to thank readers for their contributions to our site in July. With vacations and other factors such as the prosaic fact that we are still languishing in the close season, addressing my debts as they fell due – keeping a shoe box over my head, with broadband – was touch and go. My faithful readers did not let me down. I cannot thank you enough.

Yesterday I announced on Twitter and our site that I was preparing to act. I contacted a Crowdfund provider and was preparing a letter to a solicitor. I was told in no uncertain terms to back down. The Orwell prize winner, who is an outspoken critic of our site, has decided to run with an unnamed consortium (probably his old chinas at the SFM)  but has yet to establish what petition they can take to The Court of Session. They complain about the SFA/SPFL keeping them in the dark while acting in their own in camera silos.

I will keep my powder dry until such time as I see the Crowfunded appeal. If this is kicked into the long grass out of deference to Peter Lawwell, and he dupes them yet again, I will go into bat in September. They have one month to convince me otherwise.

I personally would not give the RTC blogger the matter out of my eye and I would contend that I have significantly more legal experience than he does. He couches all his statements in parentheses and uses ‘allegedly’ often. He disingenuously invites readers to draw their own conclusions having led them in one direction. He does not write like someone whom has had any legal training whatsoever.

However his Orwell prize evidently trumps my New Football Blog Award so we move on in the greater good. But if he crashes and burns this petition I will be excoriating in my criticism. There is only one chance here. It’s no place for plucky losers.

First of all one should be informed that no Lord Ordinary will force the SFA/SPFL to revoke any titles. A judge might arrive at the obvious conclusion that the titles Rangers won were unsound and that Rangers gained an unlawful competitive advantage but unless he orders the former directors and their compromised executives to make restitution for the pecuniary advatage that they gained through deception, then what will be the point? To embarrass the SFA/SPFL? These compromised inordinately corrupt bodies, with proven liars at the helms of both, don’t do embarrassment.

My approach would be as follows:

1. Raise a private prosecution of David Murray, Paul Murray, Dave King, Martin Bain, Alastair Johnston, Campbell Ogilvie, Messrs Dickson and Odam. The petition would allege fraud – gaining a pecuniary advantage through deception.

2. Indict Regan and Doncaster for conspiring with Gary Withey in discussions apropos a pre-pack administration to the detriment of  creditors, notably HMRC.

3. Boycott all Scottish League Cup, Scottish Cup and Scottish International matches for one season. One is no longer prepared to accept their lies and Banana Republic whitewashes.

If the SFA and SPFL want to reduce Scottish Football to a sham, let’s boycott and give them a fucking sham.

4. Raise a vote of no confidence in Ann Budge and have her ousted for her part in a sham review which clearly consisted of a paper written by Gerry Money-in-Hand and a 48 hour period to consider whether it could be sold to supporters. Does Budge think the Hearts fans came down in the last shower?

If all the directors of Rangers and Rangers Lite were convicted of fraud, then Regan and Doncaster would be exposed. There will be no title stripping while these corrupt Rangers-facing bastards are at the helm.



A New Season of Lies, Treachery & Deceit

When I started this blog I had an affection for the club that formerly played at Ibrox. I no longer have any affection whatsoever for the former club. When David Somers chaired what I refer to as Rangers Lite there was a glimmer of hope that the new club would live within its means and find its natural level in Scottish football. There was a somewhat naive hope that Scottish football governance would uphold the integrity of the game north of the border.

As we fast approach the start of a new season the pariah club led by a career criminal is still with us. This abomination is aided and abetted by individuals in Scottish football governance whom fervently believe that a strong Rangers, in any guise, is good for Scottish football. What about a strong Aberdeen? Or a strong Hearts or Hibs for that matter? Perhaps the most significant question is how far will they go to assist the club in Govan. The following list is from Veritas:

1. Rangers will always have home ties in Scottish cup matches.
2. Rangers will always have home ties in League Cup ties.
3. Rangers will always be granted a UEFA License.
4. All Rangers directors will be approved F&P no matter what, including allowing an unapproved director being allowed to act as shadow chairman.
5. From now on no Rangers player will ever be sent off.
6. No matter what position Rangers end up in the Scottish Premiership they will be deemed to have qualified for Europe.  

                                                                                                                                                         7. In the event Rangers are not winning at the conclusion of play in any particular match at least 10mins will be added to play.
8. Rangers will not require to comply with normal player registration processed required for the other clubs.
9. In the event the operators of Rangers are liquidated the Club will remain in the Scottish Premiership.                                                                                                                  10. Rangers fans will sing and chant anything they like with impunity and let off flares etc and there will be no punishment.

Facetious? Far-fetched? On 7th April 2005, a matter of weeks prior to Rangers winning the title by a point at Easter road with every player and the manager in receipt of an unlawful EBT,  Ian McMillan, The Group Tax Manager of  MIH Ltd, lied to HMRC. Flo had a side contract.

Campbell Ogilvie, Andrew Dickson and Douglas Odam of Rangers lied to the SFA about the true level of remuneration at Ibrox. These individuals were engaged in tax fraud. Let’s add number 11 to our list:

11. Any directors of a club that plays out of Ibrox can abnegate on their legal fiduciary duty to collect PAYE tax and National Insurance contributions from its employees. They can also avoid Employer NI tax.

Why not? Even when an overdue payable has crystallised, Stewart Regan will step up to lie that this is not the case and that negotiations are ongoing. Stewart Regan, in his desire to have a strong Rangers, is prepared to lie.

Then there’s Neil Doncaster. At a meeting between Mr. Doncaster and a deputation from Celtic Quick News, the former was challenged on the Continuation Myth. Mr. Doncaster was well prepared. He opened a flip chart and presented his case. However CQN were even better prepared. They presented the curious case of the Stefan Winiarski testimonial that was scheduled to take place on Wednesday 25th July 2012.



The Fife Juniors side were scheduled to play The Rangers. This would have been a historic moment as it would represent the first match played by Charles Green’s confection of assets. The following is from CQN:

The old Rangers Football Club had been placed into liquidation and a basket of assets was sold to Green’s off the shelf limited company, which was called Sevco Scotland. The problem for Kelty Hearts was that their opponents for the testimonial match were just that, an off the shelf limited company that had no status to play football whatsoever. Also at this time a friendly in Normandy against Le Harve was cancelled. Whatever Charles Green had bought from Duff and Phelps, the controversial Administrators of Rangers FC, did not include any right to play football. This was simply not a football club but a new start business hoping to become one. There was no continuity from the club placed into liquidation and the start up business trying to use every influential channel open to it to become a football club registered to play teams like French side Le Harve, the Fife juniors Kelty Hearts and Brechin City in the Ramsdens Cup the next weekend. The latter fixture would represent the start of a new season and time was running out for Green. He had a matter of days to reach an agreement with the Scottish FA to allow Sevco Scotland to become a new football club and to compete in the professional game in Scotland in season 2012/13.

But for the Fifers, their game was off, they simply couldn’t play a club that didn’t exist.”

A senior Police Officer in Fife, who had active responsibility for policing the Winiarski testimonial match spoke to CQN about what had  happened and why the game was eventually cancelled, despite being a complete sell-out.

We ask him some questions relating to this cancelled testimonial.

What was your involvement in this match?

“I was handling this proposed testimonial match for Fife Police from a football intelligence point of view. Charles Green had a Testimonial fixture lined up against Kelty Hearts, but this had to be cancelled due to there being no membership attached to any club playing out of Ibrox.

Did you speak to their officials?

“I spoke to Head of Security, David Martin who confirmed there was “no club” and that is why the fixture was cancelled.”

Why did they agree to play Kelly Hearts if they weren’t yet a new football club?

“They hoped that a new club would emerge through agreement with the football authorities in Scotland but for Kelty Hearts, frustratingly, their game had to be cancelled as at the time there was no such thing as a Rangers football club, able to fulfil the fixture.”

Do you think that the facts have been distorted after the event?

“Yes, I do. This never seems to get mentioned now, but the facts are out there and the journalists seem content on reporting otherwise.

“The facts are that the new Rangers were unlicensed to play Kelty Hearts. Stefan Winiarski’s Testimonial was therefore cancelled.

“The new Rangers, as even the BBC called them, were unable to fulfill the fixture as the SFA had not approved their membership.”

But the people running Ibrox were preparing to become a club?

“Ally McCoist’s side have only played games behind closed doors at their Murray Park training ground as they are not licensed to play official fixtures.

“They were due to play their first game of the season, against Brechin City in the Ramsdens Cup, the following Saturday.

“But they were still in negotiations with the SFA, Scottish Premier League and Scottish Football League about the conditions for membership after they were denied a place in the top flight and placed in Division Three.”

So can you summarise the situation you faced in July 2012 while handling this subsequently cancelled match?

“The Stefan Winiarski testimonial match between Kelty Hearts and the New Rangers was cancelled due to the SFA not granting the new Rangers a licence to play any matches, friendlies or competitive.”

CQN had Doncaster’s lie bang to rights. Did this lead to a Damascene volte face by the SPFL Chief Executive? Did he call his IT guru and ask him to take down the lies of the titles won by Rangers Lite? Of course not. Doncaster knew he was lying all along. Which leads to number 12 on our list:

12. When caught out in a blatant lie by social media, keep repeating the lie as the social media demographic is largely irrelevant. If tipped off that the narrative is about to break in the SMSM, call round the editors and have it spiked.

Should one stop at 12? No let’s go for a baker’s dozen by reverting to the discredited LNS Commission:

While there is no question of dishonesty, individual or corporate, we nevertheless take the view that the nondisclosure must be regarded as deliberate, in the sense that a decision was taken that the side letters need not be or should not be disclosed.”

13. When Rangers are caught out in an unlawful tax dodge, set up a commission and lead no evidence on the actual offences.

Finally if this fails, I give you 14.

14. If Rangers guilt has been established beyond any reasonable doubt, hire a QC to pretend that one is powerless to act.

One can but hope that Celtic are so far ahead next season that the cheating won’t derail their domestic ambitions. But what about Aberdeen? Stewart ‘Wiggy’ Milne is so desperate to avoid any backlash from prospective buyers of his new build homes  that he is prepared to accommodate the cheating. Should Aberdeen be denied a cup win by a cheating Rangers Lite, will he be the first to congratulate them?