It Takes Two to Tangle

 Guest Blog by Auldheid

When helping write up the previous blog on the matter of the (mis) commissioning by Harper Macleod, lawyers to the then SPL and current SPFL, of the Lord Nimmo Smith’s investigation into side letters arising from EBTs issued by Rangers FC from July 1999 (https://sfmarchive.privateland.net/an-honest-game-convince-us/ ) .

I had it in mind that only the SFA had something to hide as a result of their President Campbell Ogilvie being fully aware of the history and distinction between the two illegal Rangers Employee Benefit Trust (REBT ) ebts of wee tax case fame not declared to Harper Macleod and the more widely known Murray Group Management Remuneration Trust (MGMRT) Big Tax Case ebts which were declared and on which LNS focussed after (wrongly)treating both types as regular.

The idea that I think most bought into in terms of the registration matters LNS investigated was that no one in football except players with side letters had participated in those schemes and that football authority, both SFA and SPL were unaware of them until their existence became public in Feb 2012. This is when the Sun first published a side letter and the possibility of mis-registration was raised, notably on Celtic Quick News then more widely particularly following an interview between Alex Thomson of Ch4 News and Hugh Adam an ex Rangers Director.

However when you think of the world of Scottish football where players socialise with each other and with journalists, then it does seem stretching it a bit to think that no one in football authority ever heard any gossip or had any enquiry and decided not to investigate the matter before 2012.

Well Rangers Administrators Duff and Phelps thought so and their lawyers Biggart Bailie asked Harper Mcleod in March 2012 why the SPL had not investigated a lot earlier on the basis that

  1. There had been entries every year since 2000 in Rangers Annual Accounts of sums of money being placed in employee benefit trusts
  2. HMRC had written to the SPL at some unknown point in the past to ask about the existence of side letters in players’ contracts.

The first argument on annual accounts was one made once public awareness of ebts widened but it was dismissed on the grounds that no one knew much about ebts in those early years and in any case properly administered ones, which they would have been presumed to have been, did not have side letters.

However it does seem likely that having written to MIH/Rangers in 2005 to enquire about the existence of side letters to De Boer and Flo (which MIH/Rangers denied holding even though they did) HMRC would have written to the SFA or SPL sometime after 2005 whenever they first became aware of side letters in players contracts with regards to the MGRT ebts of Big Tax Case fame..

That the SPL had been contacted two or three years previous to 2012 by HMRC was confirmed at a SPL Board meeting in March 2012 as a result of a question being asked by Celtic, who were unaware in 2012 that such an HMRC enquiry had been made in 2009 or 2010.  It is possible of course that the connection to misregistration was not made then by the SPL executive asked, but had it been history could have been so different.

How that HMRC enquiry and what it contained was handled by the SPL executive perhaps explains not only why the SPL were so keen to take the lead on the investigation but why they were unaware of the different types of ebts at play, the enquiry in 2009/2010 presumably relating only to the MGMRT type.

The motivation of the SPL executive can be read into their advice to the SPL Board on 23rd February 2012 to instruct an immediate inspection and investigation of the financial records of Rangers with respect to the ebt payments under SPL Rule F1 and under Section G of the Rules on the basis that such an inspection and investigation might reveal prima facie evidence of a breach of SPL Rules independently of any Administrator decision or the outcome of the FTT.

The SPL Board were further advised that taking the lead on such grounds would also go some way to forestalling any attempt by the SFA to include any dependency on the outcome of either Rangers Administration (which they entered on 14th February) or the result of the FTT, (which came in November 2012.)

The desire and benefits of delinking what was at heart a registration enquiry   from the much more serious use of tax evasion methods to pay players was obviously not lost on those giving the advice.

In fact in directing LNS in the way the SPL did (possibly unaware that tax evasion had already occurred with Flo and De Boer) it avoided focus on the real and still unresolved issue, were players paid by unfair means from 1999 from which sporting advantage would naturally accrue with no need for proof that it had. You cannot say this had not been thought through in the advice given.

It was also the SPL’ stance that matters concerning player payments had traditionally been considered to be for leagues.

The narrative emerging here is one of the two football authorities keeping from public gaze what individuals in both, if not the whole organisations corporately, knew about the history of ebts; the SFA knowing the history of both types from 1999/2000 onwards and the SPL possibly only knowing something of the MGMRT ebts and side letters from 2009/10 as a result of HMRC asking them questions.

Thus it suited the SFA that the SPL take the lead as much as it suited the SPL to do so but for different reasons. The SFA to keep the existence of the wee tax case ebts hidden from public view and LNS scrutiny and the SPL to avoid answering any “when did they know and why did they not act” questions.

Also if the SPL were indeed unaware of the two distinct types of ebts at play (and they may indeed have been), it explains why they never picked up that the earlier illegal ebts were missed/concealed from them by Rangers Administrators.

Perhaps the SPL and SFA were aware of the benefits to them of focusing only on the registration aspect. This could be presented as an administrative error (which LNS basically decided) rather than the possible illegal nature of the big tax case ebts after the FTT (and which might still arise from the UTT) which would present both with much more difficult and unwelcome consequences to manage and certainly would have changed the nature of the investigation from the outset had the full evidence been provided.

However unless the questions put to the SPFL in the previous blog are answered, we will never know who did what and why, but we at least will know that the LNS Investigation and its findings were a sham from the outset and should be set aside.

 

Perhaps BDO who are investigating the role and behaviour of Duff and Phelps according to the latest report on their work should be asking Duff and Phelps about the circumstances surrounding the concealment of vital evidence from the LNS Commission?

Och why not?

To the BDO partner investigating. Dated 9th June by web site e mail

“ I see that BDO are carrying out a probe into the conduct of administrators Duff & Phelps. Does that cover the failure to supply SPL with full documentation requested to investigate side letters in 2012?

See http://www.tsfm.net/an-honest-game-convince-us/ for background. Missing evidence is available. ”

PS: I did try to ascertain if HMRC did indeed write to the SPL and when, but they were unable to confirm or deny that they had. The enquiry and response follow. The question on who is responsible for HMRC policy in respect of collection of tax from football clubs was not given but probably due more to an oversight than any attempt to stop the question being answered.

 

 

 

 

 

 

 

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About Trisidium

Trisidium is a Dunblane businessman with a keen interest in Scottish Football. He is a Celtic fan, although the demands of modern-day parenting have seen him less at games and more as a taxi service for his kids.

1,247 thoughts on “It Takes Two to Tangle


  1. John Clark
    Have sent you a mail regarding the Counsel’s Opinion matter. Let me know when you receive it.

    Everyone else
    I thought John should have a first look at the advice I have received. Will post later when JC has had a butcher’s.


  2. “UEFA officially recognise them as being the same football club, but if you recognise that fact you are a mini-hun or “Sevco sympathisers”?”

    This was just posted on jamboskickback. Can anyone confirm the claim that UEFA have recognised them as the same club (I’ve missed it if they did), or is this just more nonsense caused by them still being shown on the UEFA points list, or that European clubs club they used to be in saying they recognised them as the same club?


  3. My take on the Kris Boyd signing, I think it is a great piece of business (depending on the final outlay) for Rangers. Boyd will always bring you goals; his record at this level is superb.

    The only little niggling doubt in my head is why someone at the age of 30 would sign for 1 year when offers of a 3 year deal where available, the reported salary for all were quite similar.

    Is Boyd really only joining Rangers because of the emotional pull?

    P.S. Contrary to other reports, Boyd is not as well off as some would make out and I am very surprised that he chose not to secure himself a longer term deal.


  4. Madbhoy24941 says:
    July 1, 2014 at 11:38 am
    ===========================
    Maybe there is something Boyd is getting that is not being disclosed. Nah they wouldn’t. would they? 😉


  5. Madbhoy24941 says:
    July 1, 2014 at 11:38 am
    The only little niggling doubt in my head is why someone at the age of 30 would sign for 1 year when offers of a 3 year deal where available, the reported salary for all were quite similar.
    =====================================================
    Maybe he’s taken a look at the books and seen that the Rangers are not a going concern – so no point signing for 3 yrs – just get the first year’s cash up front in an Escrow account and enjoy the journey.


  6. TSFM says:
    July 1, 2014 at 9:51 am
    ” John Clark
    Have sent you a mail regarding the Counsel’s Opinion matter…”
    ————
    Thank you, TSFM.
    I appreciate your consideration of the matter, and accept ( as I think other posters do) that overall the uncertainties are too many ,and the likely costs too high, to make seeking Counsel’s opinion too much of a gamble. We all know that the ‘Law’ is a funny beast ( we have the FTTT decision as proof of that!)

    But it is good that we are all, as plain ordinary supporters of our own clubs and of football generally, ready now to think of ways of calling the SFA/SPFL ( who are happy to take our money!) to account for the dirty little deals they carried out in secret to construct and maintain a lie that cuts at the very heart of Sporting Integrity.
    They will, sooner or later, pay for it.


  7. Well, at least Boyd has caused a ‘flurry’ of ST sales. It’ll be like the good old days again. Who next? Davie Weir? Gattuso?

    Mind you, probably just as well with the Boyd-induced flurry since those extraordinary loans, which weren’t really necessary at all, really, should be paid back more or less soon-ish, even today.

    Btw, if that Lebanese chappie is so flushed with cash how come he didn’t put up the loan with his own, actual money? In the DR he seemed all keen to gain a controlling interest, and it must be true because the newspaper printed it.


  8. 127 day review of the 127 day review

    I wonder if GW will be giving a 127 day status report on the progress against the 127 day review objectives (30 Aug). After all, things must be racing ahead by now, youth programme, commercial programme, Director of Football etc etc . No time to shilly shally about with only 36 months remaining before Zadok the Priest rings out for their first ever Champions league tie. Well that’s the plan, remember

    The Board has set the following performance targets for re-establishing the Club in the SPFL Premiership:

    Season 2014/15 – Building a team and organisation to deliver the SPFL Championship in the first season in the division

    Season 2015/16 – Re-establishing the Club in the SPFL Premiership with a top two finish and the ability to challenge for the title

    Season 2016/17 – Target to be SPFL Premiership Champions and establishing the platform to be competitive in UEFA competition

    So how’s it all going GW? –

    No sniggering at the back.

    http://rangers.g3dhosting.com/regulatory_news_article/377


  9. mcfc says:
    July 1, 2014 at 12:05 pm
    2 0 Rate This

    Madbhoy24941 says:
    July 1, 2014 at 11:38 am
    The only little niggling doubt in my head is why someone at the age of 30 would sign for 1 year when offers of a 3 year deal where available, the reported salary for all were quite similar.
    =====================================================
    Maybe he’s taken a look at the books and seen that the Rangers are not a going concern – so no point signing for 3 yrs – just get the first year’s cash up front in an Escrow account and enjoy the journey.
    ———–

    To be honest, Boyd and Miller seem to have a broader outlook after their foreign sojourns. They speak well and appear to have embraced the outlook of the modern sportsman, regarding fitness and lifestyle. I have a feeling both of them also fancy a bit of management down the line. For all we know there may have been the subtle inducement of ‘Ally won’t be here forever you know’. Instant promotion to what is still seen as a top job must have a certain lure.


  10. One of Rafat Rizvi’s old firms, Nova Resources (previous Chairman Charles Green, current director Chris Morgan, who Blue Pitch & Margarita tried to get on to the RIFC board, and the Abelas are major shareholders ) has had its shares suspended on the AIM market due to the non-appearance of audited accounts.
    A related company is TRICOR.


  11. Carfins Finest says:
    July 1, 2014 at 12:27 pm
    2 0 Rate This

    One of Rafat Rizvi’s old firms, Nova Resources (previous Chairman Charles Green, current director Chris Morgan, who Blue Pitch & Margarita tried to get on to the RIFC board, and the Abelas are major shareholders ) has had its shares suspended on the AIM market due to the non-appearance of audited accounts.
    A related company is TRICOR.
    ———–

    Ah ha, the exotic Chan Fook Meng has his name associated with that. Is he the Graham Wallace of Nova?

    PS Daniel Stewart & Co too, tut tut


  12. Carfins Finest at 12.27pm:

    Nova Resources has close links to another Rizvi firm, Tricor, which also looks to be in freefall.
    The Abelas have got involved in these companies over the past couple of years, so they won’t be chuffed.
    Nominated adviser is Daniel Stewart, who perform the same function for RIFC.
    These companies belong in what investors refer to as the “AIM Cesspit” – and that is where RIFC is headed, as long as this calibre of “businessman” is involved.
    Charles Green resigned as Chairman of Nova (almost certainly at the behest of Rizvi) to take up the Sevco job. Christopher Morgan (who works for Albertino Abela) then joined Nova as a director.
    And when things got a bit rough at RIFC, with Malcolm Murray trying to mount his fabled “investigation” it was Chris Morgan that Blue Pitch & Margarita wanted to put on the RIFC board.
    They settled for the Easdales instead.
    Shares in Nova Resources were suspended because they couldn’t get Audited Accounts (for Year End December 31, 2013) approved in time for the AIM deadline.
    Never a good sign.
    The same thing would happen to any other company that failed to meet their deadline. Capisce?


  13. With reference to the numerous comments on the signing by TRFC of Boyd.

    I am not sure he should be described as a box office signing, even though it appears the otherwise sluggish sales of season tickets have been stimulated to some extent by the news.

    Kilmarnock would probably be best able to judge the box office aspect. How many extra bums were on seats after he signed for example. I am sure fans at Ibrox will have a different outlook from those at Rugby park, given the man’s previous exploits in Govan, but I don’t recall many Full House notices last season.

    What is more worrying, however, is the amount of money TRFC can now offer players as they embark on probably their most important season so far. Now should be the time for offers of 5 figure salaries, instead of two years ago. Unfortunately, the money, which would have paid for that ,is gone.

    For me, it is a sobering thought to compare the reported salary which Boyd will receive from one of Scotland’s “top clubs” to that which Wayne Rooney will collect. Boyd,s annual pay will be approximately one third of Rooneys weekly pay.

    That’s box office.


  14. nickmcguinness says:
    July 1, 2014 at 12:47 pm
    2 0 Rate This
    ———–

    Nick, you seem (unlike masel) clued up on this kind of thing. In practical terms, what would a suspension of trading mean for RIFC? I only ask because the possibility has been suggested several times.

    PS A wee bit from their investing policies:

    There are no restrictions in the type of investment that the Company might make nor on the type of opportunity that may be considered other than set out in this Investing Policy.
    As the Company’s ordinary shares are traded on AIM this provides a facility for shareholders to realise their investment in the Company. In addition, the Directors may consider from time to time other means of facilitating returns to shareholders including dividends, share repurchases, demergers, schemes of arrangement or liquidation.


  15. In Defence of AIM

    There is no doubt that AIM attracts some shady characters and dodgy dealings. However, it’s worth remembering that AIM is also the home of some very high quality companies. Mrs Mcfc has worked for one since its start-up days (pre-AIM) and since IPO it has created consistent profits, share growth, high value jobs and impressive exports.

    AIM could be much more discerning and demanding . it would not affect the genuine companies but would make life harder for the spivs who benefit from the credibility a public listing carries.
    .


  16. mcfc says:
    July 1, 2014 at 1:12 pm

    Well put, MCFC, clearly there’s a lot more to being an AIM company than just being a home for spivs, and it provides a welcome market and source of capital for smaller companies that might otherwise stagnate.

    I hope Mrs Mcfc is happy in her job 😀


  17. It’s been announced on the Hearts website that we now have a sponsor for the challenge cup (Ramsdens), it’s an offshore oil and gas training provider called Petrofac Training Services. No idea of the details of the deal, but it is, at least, a small step in the right direction. Sadly, no word on a new sponsor for the SPFL.


  18. I see Phil is tweeting a reminder to us all that the Letham loan is repayable today…or not, as the case may be.


  19. Might the signing of Kris Boyd be a bit of bad news for Gordon Strachan.

    I expect the predictable clamour from the Scottish media for a 30-something Championship striker to be given a starting slot with the national team once he bangs in a few goals, especially if the Euro campaign doesn’t start too well, remember we’re away to Germany first. Strachan did include Boyd in a previous friendly squad but didn’t play him so wouldn’t necessarily be averse but surely stepping down a division shouldn’t be seen as enhancing your international credentials although we all know that’s exactly how the media will see it. Ironic, especially as he will be playing for a team who’s fans were singing you can stick yer tartan army up yer erse not so long ago.

    Gordon Strachan is a strong character and can probably handle it but some of what George Burley had to put up with was vile and created a palbable negativity around the whole team


  20. Corrupt official says:
    July 1, 2014 at 1:38 pm
    3 0 Rate This

    http://www.bbc.co.uk/news/uk-scotland-glasgow-west-21370477

    Did anything ever appear in the accounts that suggest Orlitt have been paid. Or could they be considered an “onerous” contract?
    ===========================
    Just a little spat between friends, settled quickly if this link is to be believed-

    http://www.mlpsolicitors.co.uk/latest-news/company-commercial-news/commercial-solicitors-2/

    “Rangers disputed Orlit’s invoice amount, and refused to settle their bill.

    Orlit sought commercial law advice after which they threatened the club with a wind up order over non payment of their £400,000 bill.

    After negotiations with between Orlit and Rangers a deal was struck.”


  21. Danish Pastry: Stockbridge gets 710,000 shares at 1p each and sells them for as close to 30p as he can. Result is a £200,000 profit.
    But he’ll be lucky to flog that amount at anything like that price. He’s just getting in now before more shares are issued.
    As for Phil’s piece, there are a couple of interesting snippets there (if true) but increasingly he seems to be acting as a cheerleader for the current board at Ibrox. Strange.
    The Easdales are still there holding proxy votes for the Blue Pitch/Margarita brigade. Green is still in the background. Nowt much has changed.
    Unless Phil has some news to share (minus the usual esoteric meanderings).


  22. It may be an odd coincidence, but you may recall the pledge that Charles Green made to Laxey’s back in October 2012 which was apparently satisfied on the first anniversary of the IPO in December 2013. The number of shares involved …….. 714,285, exactly that same number as that being issued to Stockbridge.

    If you multiply it out at the price of the IPO shares (70p), it works out at exactly £500,000, which sounds like a generous a option to be awarded back in 2012 and taken up two years later.


  23. Excerpts from the GW executive review;

    `The Review process discovered issues in operating procedures, commercial contracts and strategy, all of which were more serious than anticipated.`

    `Poor planning and forecasting of cash flows resulted in the Club utilising most of its cash reserves and the Club needing to secure short term credit facilities. `
    __

    Stockbridge benefitting from his `work`

    Not suffering the same troubles as iamrangers – wonder why that is?


  24. The options that Stockbridge has exercised, how do they affect the number of shares available for the proposed rights issue? Do they reduce the number and so reduce the potential return? I realise it won’t be an earth shattering amount, but every little helps, or doesn’t 😈


  25. Allyjambo says: July 1, 2014 at 5:27 pm

    The options that Stockbridge has exercised, how do they affect the number of shares available for the proposed rights issue? Do they reduce the number and so reduce the potential return? I realise it won’t be an earth shattering amount, but every little helps, or doesn’t 😈
    =========================================
    RIFC already has authority to issue more than 40M shares so it should affect the next share issue very much.


  26. From the RIFC accounts to 30/06/2013

    30. EARNINGS PER ORDINARY SHARE
    Earnings per ordinary share has been calculated in accordance with IAS 33 as follows. No share options or convertible shares are held within the Group, therefore no diluted Earnings per Share calculation is required.

    So if the accounts are correct, then the option granted to Stockbridge did not exist 12 months ago, so was it part of his severance package from his “resignation” on 24 January 2014?


  27. nickmcguinness says:
    July 1, 2014 at 4:55 pm
    9 1 Rate This

    Danish Pastry: Stockbridge gets 710,000 shares at 1p each and sells them for as close to 30p as he can. Result is a £200,000 profit …
    ———–

    I see, but then again, who wants them? Not much going on. I think I saw one modest trade yesterday.


  28. hector says:
    July 1, 2014 at 4:27 pm

    Phils latest is not much fun if you support The Rangers
    ==============================================
    I simply can’t get my head round how special so called ‘real’ Rangers men believe themselves to be. Their natural superiority complex is well known, however misplaced it is, but do they really believe themselves to be such anointed beings that they have the absolute right to buy a football club for a price of their choosing? If they want it then pay for it – simples!


  29. This scandalous rip-off of supporters is rotten to the core
    On the last day supposedly a wonga loan to be paid off –
    It seems the snouts were deeper in the trough than anyone could imagine

    How many more ex-`Directors` have share options from their `severance` package?

    There are quite a few of them 😉

    Stay tuned to the real action
    Not
    Media fed bilge – McCulloch `salutes` excited McCoist…..[x sixty such now]


  30. twopanda says: July 1, 2014 at 7:30 pm

    This scandalous rip-off of supporters is rotten to the core
    On the last day supposedly a wonga loan to be paid off –
    It seems the snouts were deeper in the trough than anyone could imagine
    ===========================
    If you go back to the IPO documents and director declarations, it is clear that three individuals were given what looks like small bonuses(?) of 71,429 shares as part of the “success” of the share issue. Charles Green went from 5,000,200 to 5,071,629, Brian Stockbridge from 0 to 71429, and Walter Smith also went from 0 to 71,429.

    The 71,429 shares equated to exactly £50,000 at the IPO’s 70p launch price. The snouts have always been in the trough, including real Rangers men.


  31. Point acknowledged EJ – but who know`s what`s really up – e.g.

    PR `Gurus` in this deceptive scandal;
    Traynor
    Jack
    [Apols if missed any ]

    Oh, and please do wonder, if they have any `shares` packages a coming?

    If there is a way, they`ll find [and found] a way to cream off cash – and hide such
    Total Disgrace


  32. twopanda says:

    July 1, 2014 at 7:30 pm 😈

    Media fed bilge – McCulloch `salutes` excited McCoist…..[x sixty such now]
    ===========================================================
    McCoist has been “excited” by so many things in the rags I fear for his health. Also wonder at the total inevitability that the Rag will copy the mail, Mirror,BBc ,Stv and on and on and on.
    I’m now thinking there is just one big computer programme refilling the same S*** and all the desks in all the news media (sports) are actually empty. 😈


  33. This is such a terrible state of affairs
    Supporters treated such
    How could this happen? Really?
    Serious Question


  34. twopanda says:
    July 1, 2014 at 8:32 pm

    If you are referring to rangers fans, it really very simple. They volunteered.

    What I find hard to believe in Phil’s latest is that a journalist and un-named former rangers’ personnel are actively involved in efforts to sabotage the company/club and the company appears to be taking no action.


  35. scapaflow says:
    July 1, 2014 at 8:42 pm
    1 0 Rate This

    If you are referring to rangers fans, it really very simple. They volunteered.

    What I find hard to believe in Phil’s latest is that a journalist and un-named former rangers’ personnel are actively involved in efforts to sabotage the company/club and the company appears to be taking no action.
    =============================================
    I guess they’re trying to starve the current incumbents out. Imagine a journalist behaving in such a manner!!!!


  36. scapaflow says:
    July 1, 2014 at 8:42 pm
    Normally we`re on the same wavelength SF – not sure about `volunteered` tho

    Crap media gave no clue on situation or analysis
    That`s either incompetent, wilfully ignorant or both

    I don`t know what`s been really going on behind the scenes

    If any new group takes over – and DON`T get to the bottom of this mess
    – and nail those responsible – they`ll be adjudged just as rotten


  37. Nickmcguinness says:
    July 1, 2014 at 4:55 pm
    22 3 Rate This.
    ” a couple of interesting snippets there (if true)”
    Dismissive and discourteous.


  38. PhilMacGiollaBhain says:
    July 1, 2014 at 9:59 pm

    ” a couple of interesting snippets there (if true)”
    Dismissive and discourteous.
    _______________________________________
    Perhaps just circumspect?


  39. hector says:
    July 1, 2014 at 4:27 pm

    Phils latest is not much fun if you support The Rangers http://www.philmacgiollabhain.ie/hail-sevco/#more-4816

    —————————

    “It was if the late Viv Nicholson had been given a football club to run.”

    If Mr Mac Giolla Bhan is referring to the lady who apparently coined the phrase “Spend, Spend, Spend!” then he needs to check his facts as she is, I believe, very much alive.


  40. Giovanni says:
    July 1, 2014 at 11:24 pm
    14 0 Rate This

    “It was if the late Viv Nicholson had been given a football club to run.”
    ————

    One of the perils of freelancing is that you don’t have a backroom staff employed to pick up on details like that. On the other hand, Phil has a mostly appreciative readership who sometimes help with typos and the like.

    I’d never heard of the woman. It seemed to me an oblique alias for Walter Smith 😀

    Duly corrected in the otherwise tantalising piece.


  41. According to the Herald former Hearts player Marius Zaliukas will sign for the club from Ibrox today. Austerity, just like taxes, is for the little people it would seem!


  42. Ryan Gauld signs for SportingLisbon for £2 million.

    Normally not keen on Scottish talent moving away but I think this is a good move for his football education.

    I hope he comes back a star


  43. Here’s a draw worth watching. I wonder if Neil D. will turn up in the hard hat he’s sporting in The Herald today 🙂

    @ClydeFC: The draw for the new #PetrofacTrainingCup First Round will take place at 2pm today. You can watch it live on the SPFL YouTube channel.


  44. Re the tv commentators: It really is pathetic listening to their attempts to ‘own’ this World Cup.” Ball played to so and so of West Brom who gives it to such and such ex of Arsenal who plays it wide to wotsisname the Chelsea midfielder”.Same old same old.


  45. Has Austerity Done A Suarez

    With a 24 man squad heading north for a pre-season world tour, the MSM will have the perfect opportunity to test the depth of the austerity teeth marks. Will the 24 sleep on the bus, share KFC buckets and pass round the buckie or will old habits die hard – just like Chewy Lewy?

    No need to speculate further – the good men of the MSM will be providing daily reportage, pap shots and Austerity Cam clips to present foremnsic evidence that even FIFA could not fudge – won’t they ?

    http://www.rangers.co.uk/news/headlines/item/7109-large-squad-heads-north


  46. Danish Pastry says:
    July 2, 2014 at 6:58 am

    Giovanni says:
July 1, 2014 at 11:24 pm

    I apologise for the tone of my posting. It was rather terse, but I felt such a potentially embarrassing typo needed correction asap, and it was rather late. Well past my bedtime 🙂
    FYI Viv Nicholson and her husband won, what was at the time, the largest ever win on the football pools and, with her “Spend! Spend! Spend!” catchphrase, she became the darling of the tabloids. Unfortunately, with such a profligate attitude, it was not very long until the money ran out. To this day I don’t think she knows where it all went.


  47. Re the tv commentators: Perhaps the world cup should be put on BBC Alba as I enjoy watching the Glasgow Warriors rugby games without being able to understand the commentators as I do not have the Gaelic. Mind you I often struggle to understand some of the drivel in English during the current world cup. Football wise a great world cup but some of the pundits and commentators are cringeworthy. 😆


  48. helpmaboab says:
    July 2, 2014 at 9:01 am
    Re the tv commentators: It really is pathetic listening to their attempts to ‘own’ this World Cup.” Ball played to so and so of West Brom who gives it to such and such ex of Arsenal who plays it wide to wotsisname the Chelsea midfielder”.Same old same old.
    =============================================
    helpmaboab – I take your point and can see how it annoys. But as an Englander it makes me smile because it emphahisies that many of the smaller countries are doing very well with “rejects” from the EPL – what they need is some mega-buck, world-class players – like the ones England employ so successfully 🙂 The world has changed, effort, determination and organisation are more important than bank balance and ego – fancy that.


  49. Re the rangers men sabotaging the (playing) asset strip. I guess it depends on the method used. If the caller stated don’t buy them because they are overvalued/have injury problems/massive coke habit etc then that is indeed bad form. Alternatively, if the caller phoned and (without specifically breaching confidentiality obviously) said to the prospective purchaser that they should just wait and get them cheap in a firesale in a couple of months then that, I’m afraid, is business. Good for the goose etc etc thinking specifically of the Airdrie Email amongst several other examples.


  50. Old New Big Blue Bus Vs New New Big Blue Bus

    Whatever happened to the old “new” Big Blue Bus. Did it self distruct in uncertain circumstances, still under protracted investiagtion, then emerge as a similar nay identical new “new” Big Blue Bus – same colour, same size, same garage, same number of wheels, same number of seats, same history? The only fly in the provenance ointment is that Bruce’s Coaches must have found a better purpose for the original registration number R1 WTP (DVLA not SFA or CH) and replaced in with 99 BC – which I understand from an insider relates to the original registration date of the new, “new” Big Blue Bus, reassuring the customers of its unbroken links in history and continuing deep Rangers bus-iness.

    old new http://cdn.c.photoshelter.com/img-get/I0000P0EU.4jat7Y/s/500/I0000P0EU.4jat7Y.jpg

    new new http://www.rangers.co.uk/media/k2/items/cache/3c75e50a94096bd7f83ce37055a8d12a_XL.jpg


  51. Giovanni says:
    July 1, 2014 at 11:24 pm

    Glad to hear that this tragic lady is still with us, though, like Phil, I was sure I’d read, some years ago, that she had passed away (must have been in the DR 😕 ). Fortunately it is unlikely that Phil’s use of ‘late’ will cause her concern in any way nor make the thrust of his article any less factual (or not).


  52. MCFC says:
    July 2, 2014 at 9:37 am
    7 1 Rate This
    ~~~~~~~~~~~~~~~~~~~~~~~~~

    Sorry bud, two entirely different models of bus. The front ends are different, look at the lights, the mirrors, the placement of the “Bruce’s” slogan, pretty sure the ’99 BC’ bus is a double decker too 😉


  53. causaludendi says:
    July 2, 2014 at 10:44 am

    Sorry bud, two entirely different models of bus. The front ends are different, look at the lights, the mirrors, the placement of the “Bruce’s” slogan, pretty sure the ’99 BC’ bus is a double decker too 😉

    Yup, 99BC is a double decker and R1 WTP was a fake registration plate.


  54. causaludendi says:
    July 2, 2014 at 10:44 am

    scottc says:
    July 2, 2014 at 11:07 am

    You’re obsessed – both of you – obsessed with trivia – it’s the same bus – why don’t you pay more attention to your own bus that’s gonna crash and burn soon. The Big Blue Bus is the only bus story in town – and you can’t stop venting your hate on the greatest bus in Scottish history. There were no fake registrations – LNS said so in a court of law, and even if there was there was no sporting advantage and he said there is only one bus too, I mean one.. One bus then, One bus now, One bus forever.


  55. mcfc says:
    July 2, 2014 at 11:23 am

    But does the driver have his own PSV license, or was it transferred to him as part of some 5 way agreement? And has the Road Tax been paid? I know that the driver of the old bus tended to find ways around paying it in years gone by 😮


  56. Strikes me that the hastily arranged changes to the sfl/spl to the new set up a while back had one significant piece that allows rangers a major advantage, the 22 player rule was scrapped. Rangers can buy their way to the top.. Short-termism at its very best. They must have 2 x the squad of any other team in the championship,


  57. ….And Boughie wants to end his career with the rangers, ah bless.. Seems to me with the calibre of the player they are bringing in many players will end their careers at the rangers… It’s like an old folks home..

    All Scottish clubs are selling clubs of that there is no doubt, well all except the rangers, they will be a buying club forever buying out contracts of the old duds they bring in.

    Good to see Ally excited about the new season, all we need now is a new ruling to have floating subs in the championship to allow Ally to put on 50 players a match so that one day he might find a combination that works..Tactical genius.


  58. You couldnt make this stuff up!!!

    FORMER Rangers board member Brian Stockbridge has banked another huge cash windfall from the club.

    The axed finance director has received a tranche of shares worth around £215,000 as part of a deal struck when he moved to Ibrox as part of Charles Green’s takeover.

    In an announcement to the stock exchange Rangers have confirmed that Stockbridge is to receive 714,285 new ordinary shares as his bonus for floating the club on the AIM market in December 2012 – despite having his contract terminated earlier this year.

    Stockbridge survived calls for his head after being exposed by the Daily Record for filming former chairman Malcolm Murray worse for wear at the end of a boozy dinner in London.

    But he was eventually shown the door earlier this year after overseeing £14m losses.

    The Rangers statement said: “The Company has made an application to the London Stock Exchange for 714,285 new ordinary shares of 1p each (“New Ordinary Shares”) to be admitted to trading on AIM (“Admission”).

    “It is expected that Admission of the New Ordinary Shares will become effective and that dealings will commence at 8.00 a.m. on 7 July 2014.

    “The New Ordinary Shares are being issued pursuant to an exercise of the options granted to Brian Stockbridge (a former Director of the Company) on admission of the Company’s shares to trading on AIM pursuant to Mr Stockbridge’s original contract of employment with The Rangers Football Club Limited dated 17 September 2012.”


  59. Stockbridge’s onerous contract. I don’t think CW has done with the club just yet, wonder how much he gets triggered by a new share take up? Something he contracted up….


  60. JimBhoy says:
    July 2, 2014 at 12:04 pm
    the 22 player rule was scrapped.
    ================================
    Maybe with all the friends they’re making on their journey, they could play friendly rules and have six subs – The Rangers that is – not the opponents.


  61. The Bus Boys must be really hacked off that the Big Blue Bus bears the Bruce’s name and not their own – ffs – is that another of those onerous contracts or just a bit of mischief from Mr Green or maybe a cunning detail of the continuity myth 🙂


  62. mcfc says:
    July 2, 2014 at 9:10 am
    5 0 Rate This

    Has Austerity Done A Suarez

    With a 24 man squad heading north for a pre-season world tour, the MSM will have the perfect opportunity to test the depth of the austerity teeth marks. Will the 24 sleep on the bus, share KFC buckets and pass round the buckie or will old habits die hard – just like Chewy Lewy?

    No need to speculate further – the good men of the MSM will be providing daily reportage, pap shots and Austerity Cam clips to present foremnsic evidence that even FIFA could not fudge – won’t they ?

    http://www.rangers.co.uk/news/headlines/item/7109-large-squad-heads-north

    ===================================

    Tomorrow Aberdeen play their first European game and the first competitive game of any Senior Scottish club this season. With almost no coverage whatsoever so far.

    Truth is we see continued near wall to wall coverage of The Rangers regardless of whats going on in the Scottish game. Many of our “journalists” just couldn’t give a toss about other teams IMO. Certainly the tabloids see no point in bothering to cover them properly.


  63. scottc says:

    July 2, 2014 at 12:22 pm

    4

    0

    Rate This

    I hope United included a sell-on clause

    ====================================================

    Interview with Stephen Thomson on SSN at lunchtime today suggested they had.


  64. Danish Pastry says:
    One of the perils of freelancing is that you don’t have a backroom staff employed to pick up on details like that. On the other hand, Phil has a mostly appreciative readership who sometimes help with typos and the like.
    _______________________________________________

    Commentator on BBC boldly stated last night that last time USA were in the last 16 of the World Cup they lost 1-0 to Mexico in a “dreary encounter”. That was strange as in the real world the USA actually beat Mexico 2-0 in a game which I don’t recall whether it was “dreary” or otherwise, to progress to a quarter final with Germany. TSFM readers may remember this as the controversial game where Germany were lucky to win 1-0 after crack FIFA referee Hugh Dallas failed to award a penalty for Ballack handling the ball on the goal-line.

    This comes a few days after a different BBC commentator stated that the West Germany-Algeria match was the opening match of the 1982 World Cup, which again was strange as it’s fairly common knowledge among football fans that Argentina won the 1978 World Cup and the holders played the opening match of the tournament at that time.

    See what an army of researches can do and the BBC still makes an @rse of it. It might seem pedantic but I have to assume these commentators are handsomely paid and put up in nice Brazilian hotels to speak knowledgeably about the game and they can’t get basic information correct.

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