Fans for Judicial Review – Counsel Opinion

The fans for Judicial Review group have asked us to put out this statement.


Fans of many clubs were concerned by the SFA’s refusal to join with the SPFL in a review of the actions of both organisations over the last 10 years. Processes used by both organisations were clearly insufficient and rules were inadequate to properly deal with deliberate rule breaking, deception and financially irresponsible behaviour by at least one member club.


In response to the SFA’s refusal, a process was undertaken by fans to investigate whether a Judicial Review of that refusal was possible. A national firm of Solicitors was engaged, and they in turn instructed a prominent QC to provide opinion on the matter.


The Opinion, which we accept, is that the SFA were entitled to refuse the SPFL request. It is irrelevant whether this refusal was illogical, self serving or protectionist. There is not a case in law to force the SFA to comply with even a perfectly reasonable request which is in the best interests of the game in Scotland.


For the avoidance of doubt this advice was not in regards to , and does not apply to , the Res 12 issue which still sits with the compliance officer.


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About Big Pink

Big Pink is John Cole; a former schoolteacher based in the West of Scotland, He is also a print and broadcast journalist who is engaged in the running of SFM . Former gigs include Newstalk 106, the Celtic View, and Channel67. A Celtic fan, he is also the voice of our podcast initiative.

45 thoughts on “Fans for Judicial Review – Counsel Opinion

  1. ‘Let’s get back to winning’ – McInnes Posted at 19:24

     Aberdeen manager Derek McInnes:

    “There was an official approach on Tuesday and we came to a conclusion on Thursday.

    “When there is an official approach, it is normal practice. In any walk of life, you take time to consider it.

    “There was more than one reason, but underpinning it all was strong relationships I have here and not tarnishing that.

    “I have a real affinity with the club. It was not a decision I took lighlty and those 48 hours were very important.

    “I hold Rangers in high regard and I can’t deny that and I feel I have handled this fine.

    “Hopefully, after tonight, we can start talking about football and our performances of late have not been what we wanted.

    “Normal practice for us is winning games.

    “I am very confident manager and I believe in myself and my team and, if I keep doing that, there might be opportunities in the future.

    “I have been quite relaxed about it and I am trying to keep the focus on the game.

    “I have made the players aware of their responsibility for the lack of results. No more excuses.”

    Asked about the Statement from (Neo) Rangers* McInnes said “No comment. That’s other peoples’ business.”

    In the commentary box Willie Miller was adamant that (Neo) Rangers* had not spoken to McInnes as they had not paid the fee specified in his contract.

    Stephen Thompson commended McInnes for the dignity he showed in his answer to the question about the  (Neo) Rangers* statement.

  2. With apologies to Stanley Baxter here’s my take on an abridged version of the (Neo) Rangers* Statement:

    “Delldidnaegeezzablethurrkuzzwaehivnaerraspondoolicksfurrratt” 21

  3. EX LUDODECEMBER 8, 2017 at 13:12
    I am sure my ears didn’t deceive me there but on Sports sound a pundit compared the T”Rangers statement being like a boy getting a knock back at the school dance and then blaming the girl for his failure.

    I was sure I read something very similar earlier today- maybe around 13:12 perhaps.

    Welcome on board Mr Steven Thompson , nice to know you are keeping an eye on us.

  4. So are we saying basically they cheated we know and there is nothing that we can do.? 

  5. A mere layman like myself is in no position to disagree with opinion of Legal Counsel. Unfortunately it means to me the SFA can do anything, absolutely anything, and can never ever be held accountable to anyone.

  6. Barring a surprise from the Compliance Officer, it looks like the best hope is the Res. 12 cause supported by Celtic in the CAS.

  7. JIMBODECEMBER 8, 2017 at 20:30 
    Barring a surprise from the Compliance Officer, it looks like the best hope is the Res. 12 cause supported by Celtic in the CAS.


    Jimbo, the big fear is now they know they are free from the scrutiny of a court or indeed any scrutiny at all, they could now go the whole hog and bluff this one out as well ending with another ‘move on’ statement. 

  8. That’s a big fear UTH.  I suppose our hopes of Celtic taking it to the courts are also now dashed, if their legal counsel say much the same thing.

    But,  I would imagine the CAS operate to a different criteria from a ‘law of the land’ type of legal system. At least that’s my hope!

  9. Two or three journalists now rightly pointing a finger at King as the author of the statement. It indubitably was. The petty spitefulness we have all seen before. I’m assuming the inference of McInnes’ inability to handle the public pressure was a tit for tat response to McInnes’ criticism of the way Sevco have handled this and the pressure it put on him.
    We do have one thing to thank King for. The surge in the rich variety of the English language being used by people all over Scotland is magnificent. Long may it continue.

  10. Helpumoot, 
    “Long may it continue.”
    “Lang may yer lum reek”

    (Can’t imagine Dave King coming away with that little ditty)

  11. Glad to see Aberdeen winning tonight. Normally I would not bother unless a result one way or the other had a positive benefit for my team, however I believe a number of people feeling jilted tonight would have been hoping Aberdeen lost, and that includes a sizeable number of media people. 

  12. HELPUMOOTDECEMBER 8, 2017 at 21:07 
    We do have one thing to thank King for. The surge in the rich variety of the English language being used by people all over Scotland is magnificent. Long may it continue.


    As a Celtic fan I feel I have many things to thank him for. In fact, he truly is a gift that keeps on giving. 

  13. with more and more sevco 2102 fans beginning to to turn their attention to the job the board is doing .
    Watch out for a rallying rumour to the WATP merchants .
    Could Level 1872 think that a throw back to a policy of the old club ,could limit the damage of their latest fiasco.

  14. The Ten Concomitants. The epic remake about the Exodus of a football club who fall before false gods, receive manna from a big handed Yorkshireman before a parting of the waves allows their King to return. Unfortunately his money has been taken by the wicked tax collectors but the old snakecharmer gets the locals to chip in to maintain his lifestyle whilst managing to keep a few shekels in a far off land. A must see. 

  15. sannoffymesssoitizzDecember 8, 2017 at 18:42

    On the previous blog, ‘Who is Conning Whom’, Sannoffy posted Tom English’s rather wordy article about the bears’ response to yesterday’s pathetic statement. Fair enough, he highlights the poor quality of it and the embarrassment it is causing the Ibrox support, but when he comes to covering the effect on McInnes, and what he’s had to put up with in the past six weeks, he does it in the following, again wordy, way:

    ‘There was no need for such a soap opera. When Caixinha was sacked, McInnes was immediately identified by Rangers as their number one target.They looked around to see who else was there, as they’re obliged to do in the interests of the club. They returned to McInnes. Thought about it again. And thought about it some more.All of that soul-searching, in the wake of their blunder with Caixinha, was understandable, but it should have been over weeks ago. Rangers’ loss to Hamilton at Ibrox on 18 November really ought to have been the trigger for action. They’d had more than enough time to get their ducks in a row by then.From Caixinha’s sacking, Rangers took 40 days to make official contact with Aberdeen – and then got knocked back. What does that say about the effectiveness of this board? And what does the rejection from McInnes do to their prospects of landing a manager of substance? Surely the first questions their next target will ask are, ‘Why did McInnes turn it down? What is it about the club that he didn’t like the look of?’In turning down Rangers’ approach, he has also made it harder for them to secure a manager with the kind of track record they require.McInnes had become fed-up with the disruption the episode was causing in his professional life. Through their prevarication, Rangers planted seeds of doubts in his mind.’

    Not one mention of the many, many media articles covering TRFC’s support. Now I’m not going to go on about the pressure these articles put on him, or that it was such an obvious form of ‘tapping up’, but it’s clear English has deliberately not mentioned that so many of his fellow journalists, supposedly with ‘in the know’ contacts, just knew he was coming to their favourite club, with most not even prepared to countenance the thought he might not.

    And in the highlighted section above, Mr Tom English, journalist! Where exactly did this ‘disruption’ come from? Is it good journalism to mention something as serious, and pertinent to the article, as ‘disruption’ in the target’s professional life, but not explain what form that disruption took? It couldn’t have been TRFC, as they hadn’t gained permission from AFC to talk to him (but if you know it was, or they did it through an intermediary, why is your article not about that?). So where did it come from, how was the cause of this disruption articulated to him?

    Of course we know that the main cause of any possible disruption was the blanket, over the top coverage by the media. Not in a ‘will he, won’t he’ repeated ad nauseam fashion, but in a ‘he can’t refuse, he dare not refuse, he’d be mental not to, he’s coming’ repeated every day kind of fashion. 

    But, of course, Tom English had already poo pooed the very idea that the media coverage was over the top on twitter, and insulted our own blog into the bargain, before scuttling off in true SMSM fashion.

    There’s a whole chunk missing from that article on what was so very wrong, and so very embarrassing, about the whole McInnes to ‘Rangers’ saga, and Tom English and his media buddies are all a very unsavoury part of it. That is why he’s chosen not to mention it.

  16. Allyjambo December 8, 2017 at 22:28

    Of course Tom English knows fine well the name(s) of the source of the incessant media briefings is either the “Registered Intermediary(ies)” [Agent(s)] – See my links to the relevant SFA website pages on the previous blog post – or the PR lickspittles of Neo-Gers.

    Is it because of Scotland’s shame of religious sectarian bullying that he feels too scared to divulge the cause of the recent stench that has polluted our national sport? 

    Would that we had campaigning journalist(s) or politicians who could hold our corrupt sporting institutions to account for allowing these immoral behaviours to continue.

  17. jimboDecember 8, 2017 at 20:30
    ‘…Barring a surprise from the Compliance Officer, it looks like the best hope is the Res. 12 cause supported by Celtic in the CAS.’
    Never mind the CAS, Jimbo:
    I think Celtic plc, on behalf of its shareholders, should be standing by to seek Judicial Review, by the Court of Session, of the decision-making process adopted by the SFA in the exercise of its Governance function, alleging that that process was vitiated by deceit and the wilful disregard of their duty to apply the rules of UEFA as they apply to the awarding of a UEFA Competitions license;and of thereby cheating Celtic plc and its shareholders out of a substantial sum of money,to which, if those Rules had been properly applied, they would have been entitled.
    It is beyond a peradventure that UEFA were deliberately misinformed/not informed about the tax debt situation which in and of itself rendered RFC(IL) automatically ineligible for  such a license. 
    I feel quite strongly that an actual crime was committed, not just some breach of ‘football’ rules.
    And crime should be investigated, prosecuted, and any guilty party punished by the Law of the land.
    Using the CAS would remove the element of actual crime, punishable by a jail sentence, and result in something no more dreadful than some kind of ‘footballing red card’ punishment.
    We need our Sports governance to operate at all times fairly and equitably and in accordance with the Rules, not as criminal conspirators, able to hide their misdeeds as if they were above the Law.
    If they will not do out a proper appreciation of their function, then by heaven, they should be made to do so out of fear of imprisonment as common criminals.
    Going to the CAS might be considered necessary in the spirit of gentlemanly agreement and sportsmanship ( the same spirit that allows thugs to elbow smash sporting opponents on the playing field in ways that would get them jailed for assault if they did it in the street outside).
    But the Courts of Law are there as a backstop.

  18. WOTTPI at 20.04. I can’t claim credit for the kb analogy. It was from a tweet this morning. I just got Gerry Rafferty involved in my own take on all of this.

  19. JC,  I was following on from the decision of the Football Fans for Judicial Review Group.

    “There is not a case in law to force the SFA to comply with even a perfectly reasonable request which is in the best interests of the game in Scotland.”

    Now admittedly their remit was a broader one than Res. 12.  So I guess on a narrower brief with a different QCs opinion it might still be possible to take at least the SFA to the COS.  I especially see the case for loss of earnings to Celtic and subsequently the shareholders.  But what do I know?

    There is nothing in what you say that I disagree with, you probably know that.  Going through the CAS route might not be ideal but it might be a worse case scenario.  I’d happily through the book at the suits in Hampden.  Humiliation at a ‘real’ court would be too good for them.

  20. HelpumootDecember 8, 2017 at 21:07
    ‘…We do have one thing to thank King for. The surge in the rich variety of the English language being used by people all over Scotland is magnificent’
    There is another thing we can be thankful for: the comedic genius of several of our posters, some of whom must be actual or potential scriptwriters or screen-play writers or actual professional comedians.
    The most recent example is  Christybhoy’s ( post of 22.13 above) blurb for  the new film ” The Ten Concomitants “.
    There are probably a whole lot of folk on here too young to remember the films that that post brings to the minds of others who saw them first time round.( ‘The Ten Commandments’ , 1956, and ‘Exodus’ 1960.)
    (For younger folk who haven’t seen these films, by the way, they have a kind of relevance to very up-to-the-minute   political situations. And they were very entertaining as well.)

  21. Yes, John, I remember both of those films. The first was about rule breaking and the second was about a group of people doing walking away.

  22. jimboDecember 9, 2017 at 00:00
    ‘…JC,  I was following on from the decision of the Football Fans for Judicial Review Group’
    I realise that, of course, jimbo, and was not arguing against you.

    I am not a member of FF for JR Group, but I can see that a private company(or a private association of companies) can tell  enquirers into their affairs to feck off.

    I’m quite ready to accept that the SFA board and the membership of the SFA can keep their business to themselves, and are not beholden or accountable to everyman and his dug for the way they go about their business affairs.

    They are not public bodies or organs of the State in the same way as City Councils and the polis and other publicly funded institutions are.

    And I quite accept that in the world of International Sport (because it is transnational, and includes many nations whose domestic legal codes have to be kept in mind) it was a good idea to create an international Court of Arbitration for Sport, so that sports disputes could be kept out of national law jurisdictions.

    But ultimately,any organisation, any association of members, whether of golf club, football club, masonic lodge, orange order, knights of St Columba, subscription membership political party, subscription book club, holiday club or whatever, has to operate in accordance with its rules.

    And any member who believes that he/she has not been dealt with in accordance with the rules of the organisation is free to ask for Judicial Review by the Court of whether due and proper process was followed by the organisation.

    Judicial Review is not about the decision that anybody made.

    It’s about whether the decision maker acted in accordance with and in relation to the (true)facts of the matter in dispute in so far as they relate to the rules,policies, and general practice of the organisation’s raison d’etre.

    In my opinion, the SFA board did not do so.

    And criminally did not do so.

  23. HelpumootDecember 9, 2017 at 00:23
    ‘..Yes, John, I remember both of those films.’
    Aye,your blog name ‘helpumoot’ is , surely, straight from the Beano’s ‘ little Plum’ character ( good Lord, 1953!)

    I was buying the Beano as a 10 year old when Little Plum was introduced.

    With ‘um’ added on to nearly every second word to indicate that he was a ‘Red indian’ like the ‘Geronimo’ Redskins of the cowboy movies of that era.

    I googled.And I saw this:
    “This was artist Leo Baxendale’s first strip for The Beano, and remained the character he was most fond of. It was taken over by Ron Spencer in 1962.
    It ran from 10th October 1953 (issue 586) to 18th October 1986”

    How co-incidental that the name Baxendale should feature on a blog that, essentially, owes its origins to the advice on tax avoidance that was proffered by a certain struck-off lawyer named Baxendale to a most dishonourable knight of the realm.19

  24. Apparently, Ann Budge, Les Gray, James McMahon, Steve Brown, Tim Keyes, Billy Bowie, David Beattie, Peter Lawwell, Roy MacGregor and Rod Petrie have all volunteered to allow TRFC to speak to their management team if they so wish……..without fear or concomitant.

  25. Much has been said about Scottish clubs’ lack of success in UEFA competitions in the last 3 seasons as compared to results in earlier years.

    This criticism was prominent again in some of our sports writers’ and pundits’ comments in Celtic’s home loss to Anderlecht.

    In my humble opinion their analysis of our clubs’ ability to compete with European super clubs wrongly ignored the exponential increase in TV money and external funding that has arisen in this period in the 4 largest leagues.

    The following article shows the extent of these changes in the EPL and how they are likely to continue in the foreseeable future.

  26. JOHN CLARKDECEMBER 9, 2017 at 01:18 

    I am not a member of FF for JR Group, but I can see that a private company(or a private association of companies) can tell  enquirers into their affairs to feck off.


    Therein lies the problem. I work for a private company, but it is answerable big style to its Government appointed Regulator. The SFA have no Regulator.  The media could easily take up the role and apply pressure that would have an effect, but clearly they would rather see the current stinking, some would say corrupt, state of affairs continue. 

  27. A few initial thoughts on the counsels view that “There is not a case in law to force the SFA to comply”.

    i.e. The SFA has the right not to have a review because there is no precedent.

    (I wish Paul McConville was still with us).

    Firstly there may be no precedent and yes in law that makes it difficult but surely there must always be a first to make a precedent.

    Could this be a first?

    Then two thoughts are about following the money because that may also be a route that offers traction.

    As someone who paid money to watch the game over the period do I personally and or jointly with other fans who similarly paid have the right to take action either against my club or the SFA?

    Are there precedents here?

    And on a larger scale if our government have provided funds in any way during the period do we as fans have the right to take action against the government or the government the right to take action against the SFA?

    There will almost certainly be precedents here because Government money always comes with built-in controls and conditions attatched.

    And looking forward will the Scottish Government ever agree to be seen to provide future funds to an organisation which has highly questionable internal and no external controls?

  28. Looks like the battle is on to see who can come up with the biggest amount of eyewash to deflect from the fact that Derek McInnes turned down TRFC because he didn’t like what he discovered when he did his own ‘due dilligence’. From the Scotsman:

    Derek McInnes turned down Rangers because he didn’t feel properly wanted by the Ibrox club, ex-player Steven Thompson has called the handling of the managerial search by the club’s board an “absolute disaster”, and Fiorentina become the latest club to join the race for Moussa Dembel
    Read more at:

    Derek McInnes didn’t feel wanted Derek McInnes turned down Rangers because he was told by Aberdeen chairman Stewart Milne that, in order to speak with the Ibrox hierarchy, he would have to resign from his post at Pittodrie. Protective of his legacy and unsure about how much Rangers wanted him, given the six-week delay since the sacking of Pedro Caixinha, he decided to stay. (Daily Record) Thompson: Rangers search an “absolute disaster”Rangers’ failure to land Derek McInnes as new boss after a six-week wait has been called “an embarrassment”, “a shambles” and “an absolute disaster” by former striker Steven Thompson. The BBC pundit, writing in his column for The Herald, went on to praise McInnes for showing “guts” to turn down the position and remaining loyal to Aberdeen Football Club. (The Herald)
    Read more at:

    Graeme Murty is the new favourite to become the next permanent boss at Rangers. The interim manager recently guided the side to two consecutive victories over Aberdeen and has been instilled as the front-runner among the bookmakers. The club have confirmed that Murty will remain in charge until at least the end of this year. (Scottish Sun)- Rangers have taken a thinly-veiled swipe at Derek McInnes, saying they agree with Aberdeen that it would be best if he stayed in the North East because it’s a “big step” to take over a “massive club”. (The Scotsman)- Graeme Shinnie believes Aberdeen will now go on and finish best of the rest in Scottish football for the fourth season running. (The Herald)
    Read more at:

    So, Derek McInnes didn’t go to TRFC because ‘he couldn’t feel the lurve…’!

  29. AJ 
    I even heard someone on BBC sportsound say ,that there wasn’t even a figure to speak to DM .(although M Bain seemed to find one ) 
    Every single excuse to avoid having to admit they COULD not or DID not want to pay the going rate .
    DM all but admitted that he was expected to walk out if he wanted to go to Ibrokes and he wasn’t prepared to do that .
    I must admit to enjoying the SMSM tying themselves in knots trying to find an excuse to avoid the reality of it all 

  30. FinlochDecember 9, 2017 at 08:57
    ‘…..And on a larger scale if our government have provided funds in any way during the period do we as fans have the right to take action against the government or the government the right to take action against the SFA?….’
    According to the Freedom of Information reply to be found on this link

    and my old-fashioned pencil and paper addition skills, the Scottish Government (i.e. you and I as tax-payers) has,between 25 March 2011 and  13 June 2017,made payments totalling £6,692,307.14.

    I reckon that on that basis, we tax-payers sure as hell have a right to ask demanding questions of the SFA and/or insist that Aileen Campbell MSP, Minister for Public Health and Sport,start asking questions about the integrity and honesty of the SFA before any more money is shelled out to them.

  31. When John Clark, Christybhoy, Helpumoot and others mentioned movies earlier in relation to the Rangers saga, I couldn’t help but think of the aptness of the ‘Carry On’ films in that regard. Ignoring the films release dates, here’s my critique on the Carry On Then, Carry On Now, Carry On Forever film franchise.

    Carry On Sergeant (1958) and Carry On Constable (1960), whilst possibly being about any number of court cases involving Rangers in recent times, might well have been about the City of London Police’s raid on the Ibrox filing cabinets, during which they removed documents which Rangers had vehemently denied the existence of.

    Rangers, full of dignity and decorum, ignored being caught red-handed and proceeded to Carry On Regardless (1961).

    There were unsubstantiated accusations about the grubby activities of a Swedish-born, South Africa-raised, former club captain with a bent for the bent, who shall remain nameless since he could well be innocent, but who could well be the main character in Carry On Cruising (1962). Those young male acquaintances he allegedly met at that time could well have had parts in Carry On Screaming (1966). It is not clear how far the dignified captain’s part extended in Carry On Up The Khyber (1968).

    Carry On Spying (1964) may well be based on Craig Whyte’s penchant for surreptitiously recording incriminating evidence.

    Carry On Cowboy (1965) might have featured Charles Green, David Murray, Dave King, or virtually anyone connected with the running of either of the two Rangers clubs over the past decade or two.

    Carry On Abroad (1972) would likely cover the dignified behaviour of the bears in places such as Barcelona, Pamplona, Villareal and Manchester amongst many others.

    Carry On At Your Convenience (1971) is a bog standard fly-on-the-wall documentary about a crew of Rangers supporting interior designers helpfully re-arranging the fixtures and fittings in the toilets at Celtic Park.

    There is still some dubiety about whether the title of Carry On Dick (1974) pertains to Mr Advocaat, who invented a Dutch, egg-based, alcoholic beverage, or to the aforementioned Murray/Green/King comedic trio.

  32. I’d expect a statement from the SFA in the next few days about the Res 12 issue, along the lines of:

    “Concomitant with recent legal counsel’s opinion, the Compliance Officer has determined that there is no precedent for an investigation into the events of 2011, therefore no further action is deemed necessary by the SFA ………..
    P.S. GIRUY Res 12 supporters “

  33. woodsteinDecember 9, 2017 at 14:22

    I think the bears would love that to be the reason, or even for McInnes to feel he couldn’t work with any, or all, of the board, but I suspect it had a lot more to do with the financial state of the club, added to everything else, such as the personalities he’d have to deal with.

    I may be wrong, but Graham Murty doesn’t exactly give the impression he’s delighted to be the manager of this ‘massive’ football club, and isn’t exactly throwing his hat into the ring for the job on a permanent basis.

  34. AllyJ,  BBC pundits complaining that the new stand at Tynecastle is too cold where they sit!  Don’t tell me your club didn’t install central heating?  

    ps it’s minus 1 today where I live – 3/4 of an hour away.

  35. jimboDecember 9, 2017 at 17:38

    I think the problem is that not all the catering facilities are up and running yet, so once the ovens are all fired up and radiate heat to the stand seats…Tynecastle will be concomitant with the @rses of the SMSM21

    On a slightly more serious note, are they complaining that their new media section puts them in a similar position to that of the paying supporters? 

  36. No not really, fans don’t count.  It was just a topic of the day, watching football in Baltic conditions.  I was thinking of the time I went to see Arbroath V Airdrie (believe it or not!) at Gayfield.  Not the coldest but very windy and rainy, the North Sea behind us.  It got a mention. A day for the Bovril.

  37. … It was always locus.

  38. Dave King was given until  (I think 12th) April of this year to make his offer.

    He did not comply.

    It was not until October that the Takeover Panel Executive took him to Court.
    That annoyed me, but I can appreciate that it was a new experience for them, to be defied by some chancer of a chairman of a plc. 

    Lord Bannatyne is taking a long time to pronounce judgment.

    That annoys me as well.

    I ( who posted quite recently about the heavy workload of judges) would never dream of ‘murmuring the judges'(is that still an offence in Scotland?)

    But no child is waiting more excitedly for Santa than I am for Lord Bannatyne’s judgment .

    Which , of course(?), will simply have to be to make an order failure to comply with which could conceivably end with our Dave( user of the big word ‘concomitant’) being held in contempt, and his assets seized. and he himself possibly being arrested and sent to the pokey next time he visits Ibrox.

    No harm to Dave, of course. I neither know nor wish to know the man.

    But very definite harm to the rottenness at the heart of Scottish Football, which allowed the nonsense of the Big Lie, and the total abandonment of the very concept of Sporting Integrity by those charged with the duty to ensure that our sport is administered with complete integrity.

  39. I am going off to bed now, cheered and warmed by a visit to
    I love it when the cheats are cornered by the  integrity of HMRC
    Would that a cheating football club now in Liquidation, and a five year old club pretending to be that liquidated club,  had been dealt with by the SFA in any related to truthfulness and sporting integrity!

  40. my post of 00.18 above: put the word ‘way’ between ‘any’ and ‘related’ ( in the last line)
    Geez,how I miss Betty who checked my written work!

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