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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Tom Byrne

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. oldbhoy99 says:
    June 20, 2014 at 1:39 am
    ‘..Will there be an ebt on the table this time round the merry-go-round? Nice wee reminder of what brought us here :lol:’
    ——–
    Not that we would ever be reminded of Nerlinger’s £1.8m EBT by mere PR hacks like Richard Wilson.
    What a disgusting travesty of ‘news’ reporting by someone getting paid by us!. An unchallenged assertion and a wee , partial (in two senses of the word) biography of yet another EBT tainted chancer, looking for some more of what he had before.
    Wilson is, of course, too brass-necked to feel shame for his partisanship. But surely to God he can’t be proud to have written such puerile nonsense. Not that too many of his peers in the sports department of BBC Scotland are any better.


  2. John Clark says:
    June 20, 2014 at 12:21 pm
    ==============================
    Notwithstanding the Nerlinger stuff which IMO is another PR issued puff piece across the entire Scottish media, I think Richard Wilson is far from the worst hack. I actually believe he would be an excellent sports writer in England, free of the shackles of the Scottish media. He is Rangers minded for sure, but any coverage he has written of Celtic matches have IMO been very objective. I also know he is willing to engage in reasonable debate with football fans of any club, unlike many of his peers who remain aloof and arrogant unless they are patting each other on the back.


  3. justbecauseyoureparanoid

    How often do we get to hear an honest appraisal of the England international team?

    Every two years, on or around “the morning after”


  4. Smugas says:
    June 20, 2014 at 1:50 pm
    Every two years, on or around “the morning after”
    =================================================
    The clip doesn’t work on my laptop – may be able to listen to it later on the ipad.

    Sadly, I don’t think we’ve heard any “honest appraisal” of England so far – they were shockingly bad – disorganized, amateurish, third rate – beaten by a country of 3.5mil.

    Not much makes me angry, but hearing Gerard and Hodgeson whining on about “We’ve got to do better” and “We’re very disappointed, the boys tried really hard” does the trick every time.

    Hey Roy, how come other countries can organize a defence and we can’t even man-mark the best striker in the whole competition. What excuses will you use after Costa Rica – because there is a real chance you’ll be leaving with ZERO points.


  5. @MCFC Must be a hard one to take mate… Centre back pairing is the worst I have seen for England, Gerrard should not have been there, Rooney as overrated as ever, how can a man earning >£300k a week be hungry to play footie. Absolutely no creativity in midfield, nothing up front…I also thought the keeper sh*t himself for the second goal…

    Money has killed English football from a national team standpoint. Just my opinion.


  6. MCFC
    Sadly, I don’t think we’ve heard any “honest appraisal” of England so far – they were shockingly bad – disorganized, amateurish, third rate – beaten by a country of 3.5mil.
    ======================
    That old adage springs to mind…It’s not the size of the dog in a fight ..It’s the size of the fight in the dog.


  7. Head knocks
    =============
    As this is relevant to Scottish football generally, I have posted on this thread rather than the ‘World Cup’ thread.

    Not aware of the coverage in the UK on this point – but watching the England game yesterday there was a brief period of real concern when the Uruguay No.6 Pereira was laid out flat on the ground, not moving, and clearly knocked out – for perhaps 20/30 seconds or more ?
    He was stretchered off, but almost immediately returned to the pitch to complete the game.

    It was amazing that he was able to do that, but it was more amazing – IMO – that he was allowed to return to the pitch.

    Reason I am mentioning this is that head knocks/concussions is a hot topic here especially in American football. Some medics say after one concussion look for another sport. Whilst that won’t work for paid professionals, there is a growing awareness/concern about youngsters getting concussions, [& repeated concussions], playing sport – and the possible long-term damage done.

    IIRC, last season the Spurs keeper took a nasty head knock, but was allowed to play on. Spurs got a lot of bad press for that.
    Stoopid question: does anyone know if the SFA has issued any guidelines on dealing with on-field head injuries – at professional or youth/amateur level ?

    Pereira should have been substituted immediately, IMO, for his own safety.


  8. Trying to get Nerlinger on board is no bad thing for the Ibrox club, that
    kind of move makes sense in terms of their aspirations.
    However after the SMSM raise the story surely the first question to CEO Wallace is how is he going to pay for such an appointment being that he already acknowledged at the AGM they are paying out far to much for the level they are at and this must surely include the existing coaching.

    Either it is money being magicked from thin air or someone is for the push?
    When exactly does the cost cutting begin to match outgoings to revenue?


  9. Re England. With 92 league clubs, the size of population, and the finances available, it simply amazes me they are not an absolute superpower of the international game, with many more trophies under their belt. What is it about England that makes them unable to harness the massive potential of what lies on their doorstep?


  10. JimBhoy says:
    June 20, 2014 at 3:25 pm
    @MCFC Must be a hard one to take mate…
    =================================
    If you head butt a wall often enough, yoiu get used to it 🙂

    I’m not sure I blame the EPL for the problems. All these players earn their place in top teams, yet somehow they can’t produce the absolute basics reliably for their country. It seems to me that playing for England is not special anymore – it’s something that just happens – like getting a knighthood if you run Shell or the BBC for a few years. We can’t recreate “total football” overnight but we can get serious about the basics. So here is MCFC’s quick fix:

    • You pay one week’s wages to charity for each game you’re picked for England – friendly or competitive – whether you play or warm the bench.
    • Summer training camp – four weeks off season – get yourself to the jungle and we’ll practice under adverse conditions – at altitude. No summer camp – no games.
    • We will be playing the max international games – you’re not available – you won’t get picked for the next game – sort it out with your club manager.
    In all friendlies and competitive matches – all fines to charity:
    • losing possession too easily = 5% week’s salary fine,
    • crap pass = 5% week’s salary fine,
    • long ball from own half – 10% week’s salary fine,
    • not available for quick, short pass to help out – 5% week’s salary fine,
    • caught out of position – someone else doing your job – 10% week’s salary fine
    • lack of variation – 10% week’s salary fine
    Ten fines – miss a game. Are you getting the message – we expect basic skills, total discipline, dedication – and no half-arsed excuses. We’ll lose fighting with a team of Divn Two non-stars rather than lose with a team of stars that can’t be arsed.

    Now who wants to play for England ?


  11. I think the Nerlinger story is worthwhile – as in why something like this not done 2 years ago

    Now why could that be?


  12. StevieBC says: June 20, 2014 at 3:33 pm

    Head knocks
    =================================
    It’s certainly been picked up by the Players Union

    Dan Roan ‏@danroan · 3h
    Players’ union @FIFPro accuses FIFA of failing to protect Uruguay’s Alvaro Pereira after he appeared concussed in England game & played on


  13. upthehoops says:
    June 20, 2014 at 3:43 pm
    Re England. With 92 league clubs, the size of population, and the finances available, it simply amazes me they are not an absolute superpower of the international game, with many more trophies under their belt. What is it about England that makes them unable to harness the massive potential of what lies on their doorstep?
    ====================================
    spot on – but you won’t hear that from the FA, Hodgson, Gerard or any of the other losers. Even the media pussyfoot about the subject – for reasons known only to themselves – but we can all guess . . .

    Charles Kettering, the famed inventor and head of research for General Motors, said “a problem well-stated is half-solved.”.

    So we’re not even half way there yet !


  14. Enough about England (TSFM thanks for your patience) but I did like one comment on the BBC board “I’ve always wanted to see England play like Spain”


  15. mcfc says:
    June 20, 2014 at 4:24 pm
    ======================
    A good assessment. The problem may begin to be solved if it can be admitted. I just heard the BBC interviewer there express surprise at Robbie Savage stating in his opinion England don’t have any world class players. There has always appeared to me to be an attitude that to succeed at a high level in the top English league means a player is world class. I think England’s lack of success suggests otherwise. I also heard Phil Neville state the young players England have shows how good the team will be in a couple of years (world class argument again!). Until lessons are truly learnt IMO the pattern for England in major finals will remain unchanged


  16. @MCFC my last post on the English game…. Jagielka summed it up for me in terms of attitude and effort just as he jogged back when the deadliest striker in the world was gearing up to score the first goal…

    I suspect a wee team may win the tournament..


  17. the taxman cometh says:
    June 20, 2014 at 6:14 pm
    another week, no austerity

    Big PR drive on the new season
    Seem to have forgotten they needed wonga to finish the last one.
    [after 67m]
    Nuts


  18. twopanda says:
    June 20, 2014 at 7:51 pm

    1

    0

    Rate This

    the taxman cometh says:
    June 20, 2014 at 6:14 pm
    another week, no austerity

    Big PR drive on the new season
    Seem to have forgotten they needed wonga to finish the last one.
    [after 67m]
    Nuts

    =======

    Not helped by people claiming to be in the know but not telling

    There is a story here no one is telling it


  19. the taxman cometh says:
    June 20, 2014 at 7:58 pm
    Not helped by people claiming to be in the know but not telling
    There is a story here no one is telling it

    Agree TC. My view is the thing will be milked by beneficiary factions till exhausted. I don`t understand the DL involvement. I`m not convinced by assets transferred as they seem to be hiding something in sevco5088. The IP/Brand seems to be distanced in watertight contracts poss allowing a re-start ransom by third parties. etc etc . But, in reality, these just impressions – I don`t understand anything really – who knows?

    I AM certain there been an enormous cover-up operation
    and ALL those involved are ripping off supporters – deceiving all the way.

    One day this will all come out – to eternal shame IMO.


  20. Rangers: Christian Nerlinger discusses football operations role

    By Richard Wilson
    BBC Scotland
    Rangers chief executive Graham Wallace has held discussions with Christian Nerlinger about returning to Ibrox.
    …………..
    By GoosyGoosy
    TSFM
    TRFC Chief Milkman Graham Wallace has held discussions with Christian Nerlinger about exporting milk to their German subsidiary


  21. …………..
    By GoosyGoosy
    TSFM
    TRFC Chief Milkman Graham Wallace has held discussions with Christian Nerlinger about exporting milk to their German subsidiary
    ========================================================================
    You Raspberry fool – he’s only there to cream off what’s left.

    Next


  22. MCFC
    There isn’t likely to be an honest appraisal of England in this World Cup for at least 4 years. And that’s only if they can exorcise the demons they are creating now in the next tournament.
    Hodgson will get pelters after he steps down, but nobody – absolutely nobody – in the English MSM questioned his tactics and coaching methods before the Italy loss. To a man they went from low key build up without much hope to an attitude of “we actually have some players who could make an impact here” cautious optimism.
    Hodgson actually achieved something I have never seen an England manager achieve. He went in to the build up of the tournament with a good idea of his preferred formation and starting XI and kept it until the first game.
    It looked like a compromise and lasted less than one game, but he gave it every chance.
    The players will continue to give interviews about how much it hurts cos they wanted it soooo much and tried soooo hard, as if Italy and Uruguay didn’t prepare, turned up for a kick about and won due to some act of god, and not because they deserved it.
    It’s not the players fault they lack the talent to overcome the opposition as well as political handicaps. If Strachan offered me a cap I’d take it even though it would certainly be catastrophic for the team. It’s a chance to play for your country and it takes a heck of a guy to walk away from that for the greater good.
    The next coach will have the same problems. England have to play players from certain teams and some superstars must play big games, even after walking through 20 mins of the friendlies they aren’t “injured” for. The last manager to have wiggle room on this was Hoddle when he dropped Beckham. He still had to bring him back into the team though. Every coach since has moulded a formation around the players they had to select at the time. The current team are probably better prepared than any team Keegan ever sent into the pitch, but while the Man Utd core of the team added to Shearer and decent defenders meant they could create despite their manager, the Rooney problem has stifled the Liverpool core of the current team, the weak defence has caused uncertainty in the holding midfielders, neither of whom are actually very defensive and the best out and out striker is on the wing so Welbeck can play up top.
    A formation has to find more than one way to gel to be effective. Even with Hodgson getting his team to the start line with games under their belts, they had only one plan of attack. The goal against Italy came from a Rooney cross. That was very unusual and effective as a result, but it was a result of the fact that Sterling, Rooney and Sturridge have the talent to do that on the hoof, rather than any kind of plan. The goal against Uruguay was a result of ball watching and bad defending. Plan A worked once in two games and needed mulitple errors from the opposition to be successful.
    The Netherlands are scoring right now because they can link up beautifully though the middle, but they can also quickly get down the wing and cross it to create a threat. Defenders have to guard against more than one thing and that causes uncertainty and errors. England’s plan A was riddled with errors with players dropping off when a team mate thought they were running or vice versa. Plan B was totally lucky dip, their strikers knew less about it than their opponents. Quality balls into the box are also less likely if your wide men are both strikers out of position too.
    Germany’s success comes from having a long term strategy of developing 2 or 3 formations / strategies that their squad of players can gel into while they qualify and sticking with it into a tournament. The emergence of a superstar doesn’t change the team dynamic. Injuries mean a change in personnel but not tactics or formation. England couldn’t pass from back to front on Thursday cos Rooney had to be in the centre. An honest appraisal will mean journalists admitting the pressure they applied contributed to England’s exit. It will also mean calling the FA out on the manager’s freedom to select the most effective team and not just the “best” players. I think they’ll just blame Hodgson instead.


  23. Re; Nerlinger. They can hardly get from one week to another due to shortage of cash. The spin comes about Nerlinger and not one of our esteemed hacks ask the obvious question “How on gods earth are you going to pay for this position.”

    As JimBhoy pointed out, sweeten up the hordes because bad news will soon be following. A never ending circus.


  24. Donegaltim says:
    June 21, 2014 at 1:23 am

    Re; Nerlinger. They can hardly get from one week to another due to shortage of cash. The spin comes about Nerlinger and not one of our esteemed hacks ask the obvious question “How on gods earth are you going to pay for this position.”
    =======================================

    The media view always seems to be ‘this is the Rangers so it will be fine’. They are too big to fail according to the media and the SFA appear to back that view. Perhaps they intend to liquidate and phoenix until the holy grail of Champions League glory is achieved! I am sure that two years ago the media envisaged a scenario where they would write and speak about Rangers and their breathtaking wealth as they prepared for the final part of the journey. They can’t write and talk about that of course so the alternative is to run with any PR driven nonsense they are given. We can’t blame the media for the state of affairs at Ibrox, but we can blame them for the perfect smokescreen they provide to the various fly-by-nights who have come in and dismantled the club before their very eyes, while they collapse to their knees in deference to whichever ‘Mr’ is currently head of the Ibrox state.


  25. upthehoops says:
    June 21, 2014 at 7:27 am
    1 0 Rate This

    We can’t blame the media for the state of affairs at Ibrox, but we can blame them for the perfect smokescreen they provide to the various fly-by-nights who have come in and dismantled the club before their very eyes, while they collapse to their knees in deference to whichever ‘Mr’ is currently head of the Ibrox state.
    =============================================================
    ….or a “Sir”….?


  26. There are now at least two Scottish Premiership clubs asking questions of the SFA governance ! This I can say without any doubt.
    Glasgow Celtic FC we all know through the requisitioners of resolution 12 are asking serious questions of the SFA and as far as I am lead to believe are awaiting a reply which will be forth coming without fail .
    Time will tell on that one and as always , patience must be in order so as to allow the proper procedures to be followed so as not to allow the authorities a “get out” .

    The second club that are asking questions are the club that I have sponsored for a long number of years.
    Yes, anyone who has read my previous correspondence will be aware that my Initial questions to the SFA were met with the obligatory ” we do not enter into correspondence with 3rd parties” !
    Now that in itself is true….they should not enter into 3rd party discussions with issues regard to member clubs and the reason they do that is so that they can be Impartial , but if truth be told , they forgot that part of the regulations when they formed the 5 way agreement ?
    But nonetheless I was asked by Stewart Regan to go to my club and put any questions I had through them .
    This posed me a huge problem. I had basically said that my support of the team I sponsored would be in jeopardy if I was not happy with the answers to my questions . I was basically withdrawing my sponsorship if I did not have the support of my team.
    Yesterday I met with the owners of the club to discuss my Issues . I had originally agreed to meet last Tuesday but due to unforeseen circumstances I had to ask for a postponement of the meeting until Friday. The club were fantastic with this and met me at short notice.
    To ask a top flight team to ask serious questions of their governing body is a difficult thing. What I mean by that is that it is ok to voice your opinion through thousands of fellow fans by singing songs etc , but to actually sit down with that team in the board room and ask them to go to the SFA and ask serious questions is a totally different thing !
    I had my doubts if truth be told , but to be fair the response I had was brilliant !

    To quote the owner of the club ” if they have refused to answer your questions then they will damn well answer mines , you are without doubt entitled to have your questions answered given the amount of money you have Invested in Scottish Football” !
    I was delighted with that response and my feeling is that this was a genuine response to my questions .
    I have now given my list of questions to the club I sponsor and trust that they will deal with the questions directly with the SFA .
    Given the feeling of the meeting with my club, I am absolutely certain that they will follow this through and I will be in close contact with them at every stage .
    What pleases me is that now we have 2 premiership teams putting pressure on the SFA and that will not go down well with them at all . Too bad I say as this is all their own doing .
    Looking further ahead , I have a feeling that Ogilvie and Regan are preparing their escape from Scottish football before justice catches up with them . English cricket is very welcome to have Mr Regan back . The more worrying thing is that Ogilvie via the SFA is looking for a post within UEFA and this fills me with dread. Someone posted on Celtic Quick News ( I think ? ) last week about the LNS enquiry and in particular ” Brysons law ” in which he said there was no rules broken because no one at the SFA knew they had been broken ! The CQN poster then pointed out that in actual fact the SFA did know about the rule break because Ogilvie himself was party to the EBT’s and as a member of the SFA he knew about it !
    My point is that Ogilvie got himself into a position with the SFA which helped him to conceal the facts from everyone , and my fear is that he will do the same once appointed to UEFA . He will be in a position once again to work from the inside to help his own case should something come out of res 12 or my own drive for justice.
    I may be wrong but it’s just a thought.
    However , we must never lose the appetite to fight for justice no matter how long and tedious it becomes and with Res 12 and other clubs in play we just might be taking another step in the right direction.
    Here’s hoping.

    Wish me luck.


  27. Eddiegoldtop says:
    June 21, 2014 at 8:03 am
    69 0 Rate This

    There are now at least two Scottish Premiership clubs asking questions of the SFA governance ! This I can say without any doubt ….
    ——-

    Bravo Eddie!


  28. Heartening news from Eddiegoldtop and pleasing though his clubs reaction to his request for advocacy is, the cynic in me wonders why the board have taken no action independently. Oh! if only my glass was half full.


  29. ptd1978 says:
    June 20, 2014 at 11:45 pm
    Germany’s success comes from having a long term strategy of developing 2 or 3 formations / strategies that their squad of players can gel into while they qualify and sticking with it into a tournament. The emergence of a superstar doesn’t change the team dynamic. Injuries mean a change in personnel but not tactics or formation.
    ===========================================
    ptd1978 – very good point – maybe Roy should arrange a friendly with Germany after the Wold Cup – to see just how far we are off world class. One thing that makes me laugh is that we beat a few minnows in qualifying and think that proves we are world class – doh !


  30. upthehoops says:
    June 20, 2014 at 4:45 pm
    A good assessment. The problem may begin to be solved if it can be admitted. I just heard the BBC interviewer there express surprise at Robbie Savage stating in his opinion England don’t have any world class players.
    ============================
    I love Robbies’s commentary and enthusiast and 2down the pub” reality – he hasn’t read the BBC guideline on pretending that England are world class 🙂

    Do you think Lineker thinks England are world class – he could probably still get a game – but why would be rock the boat when he has such a nice career going – what good would it do – but watch this and read between the lines for what he really thinks. http://www.bbc.co.uk/sport/0/football/27935041


  31. Gaun yersel Eddie!
    I may be wrong, but I get the feeling that within Scottish football the details of this whole farrago are a kind of open secret, If this is the case then all clubs, by extension, are complicit. As to the ‘why’, beats me!
    Eddie is in a position to have his voice heard and speaks for all of us (well, me anyway) and should be given a hearing. We are no longer content to get our football news from the redtops, taxi drivers and a guy in the pub.
    The ‘bam’ community (TSFM in the vanguard) are also asking the same questions and not one journalist has taken up the cudgel on our behalf.
    Eddie, kudos to yourself and also to the Chairman of the club you sponsor. Please keep us in the loop and the very best of luck.
    We are all Eddiegoldtop!


  32. Eddiegoldtop says:
    June 21, 2014 at 8:03 am

    Eddie, once again I am delighted to be congratulating you on your efforts to see justice done. I won’t wish you luck, as I have a feeling you are not someone who relies on it much, but will hope, along with you, that the owner of your club has the integrity and determination to see this to it’s proper conclusion.

    I think we are seeing, through Eddie’s efforts, an example of the importance of a site like TSFM. While Eddie might have gone ahead with his actions had TSFM not existed, I doubt he would have had such a widely read medium through which to publish his efforts and their results. It is also, I think, reasonable to presume that the site’s existence will lend some weight to his enquiries, as the football authorities should, by now, be aware that they can no longer rely on the ‘succulent’ media not publishing the questions they refuse to answer. His results will no doubt be posted on every footballing website in Scotland (bar one club’s) and so made available to those supporters who don’t come on here.

    To this end, might I request Eddie to write a précis of his efforts after he, either, gets a satisfactory reply, or hits that SFA/SPFL ‘transparency’ brick wall, so that we can take to our respective club websites where it will be spread even further.


  33. Eddiegoldtop says:
    June 21, 2014 at 8:03 am

    Wish me luck.
    ————————————————————————————————–

    You got it from me.

    One thing (not many) I do miss about Vladimir Romanov was that he was not frightened to take on the SFA and their lickspittle in the Scottish media. Let’s not forget that VR was the first to vote to expel Oldco from the SPL.

    Dealing with the SFA reminds me of Kafka’s novel ‘The Castle’ and the protagonist K’s futile attempts to gain access to the bureaucratic authorities that ran the castle.

    Flywheel


  34. Re the BBC link to the Craig Brown interview, I thought he would be too canny to admit sitting down to some succulent lamb with David Murray but I liked this quote;

    “I used to get a highlighter out… there was one front page they wrote about me and there were 11 factual inaccuracies in it.”

    Now, I’m no betting man but that article was surely penned by Jim Traynor! Over the years I wonder what his ratio of facts to inaccuracies is! What’s the chief of inaccuracy up to these days?

    Great to see you taking this all the way Eddiegoldtop. I reckon it’s one of the Tayside clubs that you support. Hopefully Dundee United, but maybe the Perth Saints or Dundee.

    Scottish football needs their club chairmen to be regular readers of this site!


  35. Allyjambo says:
    June 21, 2014 at 10:38 am

    To this end, might I request Eddie to write a précis of his efforts after he, either, gets a satisfactory reply, or hits that SFA/SPFL ‘transparency’ brick wall, so that we can take to our respective club websites where it will be spread even further.

    ——————————————————————————–

    AJ, you know from the last 12 months at our own club what united supporters with a goal can achieve.

    I have for a while now felt that the SFA is becoming a mirror of FIFA in that it is run for the benefit of its management and not for the people it is meant to represent. The “Petrie Out” campaign being run by Hibs supporters only goes to show how much a SFA blazer (and its associated perks) means. What’s the betting that if Petrie is ousted from the boardroom at Hibs that he turns up as a paid official at Hampden.

    Flywheel


  36. upthehoops says:
    June 20, 2014 at 4:45 pm

    A good assessment. The problem may begin to be solved if it can be admitted. I just heard the BBC interviewer there express surprise at Robbie Savage stating in his opinion England don’t have any world class players. There has always appeared to me to be an attitude that to succeed at a high level in the top English league means a player is world class. I think England’s lack of success suggests otherwise. I also heard Phil Neville state the young players England have shows how good the team will be in a couple of years (world class argument again!). Until lessons are truly learnt IMO the pattern for England in major finals will remain unchanged

    —————————————————————————————————

    The English Premiership has world class players and as a result the media assumes that English players playing in the Premiership are “world class”. Johnson, Cahill, Jagielka, Baines are nowhere near world class defenders. Neither are Wellbeck, Henderson & Sterling. IMO England had only two class players: Gerrard and Rooney, yet both have to move to shoehorn less skillful players into the side.

    Why do ‘lesser’ nations success where England fail? I cannot answer that but what was lacking with England is pride in the jersey. Too comfy a lifestyle; WAGs in attendance. Whatever it is England have been going on a gradual downhill slope

    Flywheel


  37. @EddieGT Sterling work old chap.. I would hope many more on here follow the same route, question is where to begin with the plethora of outstanding questions and issues.


  38. Haven’t seen many comments from angry bears on another Celtic handout of £175k from the authorities 🙂

    Is the German Squirrel the good before Green is in the papers at Glasgow airport or in response to John Collins appointment, just trying to keep up…


  39. From the Evening Times–

    Deals on ice until Celtic know Euro pot is banked
    CELTIC legend Davie Hay doesn’t expect a flourish of transfer activity at Parkhead until the Hoops’ Champions League place is secured this season.

    They getting primary school weans to put these pieces together?


  40. I hear there are 55 items of concern for Hampden for the games still to be corrected before the safety ceritificate is issued,one of them being the fire exit routes due to the adjustment to the main field arena ,there are other issues at the rest of the venues that the Lady in charge of issuing the certificates has told them that she is not prepared to put her name to any of the certificates unless all issues are dealt with,interesting weeks ahead.


  41. Eddiegoldtop says:
    June 21, 2014 at 8:03 am
    ==========================
    Excellent news Eddie, and whoever the club is well done to them for backing you. I do not expect you to share with us the name of the club, but many clubs have people on their boards who demand high levels of corporate governance in other areas of their lives so let’s hope your club takes those demanding standards to the SFA and pushes hard if the SFA don’t provide robust answers.


  42. Eddiegoldtop.
    I don’t comment much, but with your posts I can smell some confidence in the air that “Change is gonna come”. A heart-lifting experience.
    It matters not which team you sponsor, as this is a national issue affecting each equally. What matters is that you are a sponsor, and with that you have clout. Something which every reader on here probably wish they had more of..
    It is a great source of inspiration that you choose to use that clout wisely, and for the betterment of the game.


  43. JimBhoy says:
    June 21, 2014 at 11:43 am

    They getting primary school weans to put these pieces together?
    _______________________________

    Jimbhoy, take it from me, the quality would be very much better if Primary School weans wrote a newspaper article.


  44. Eddiegoldtop says:
    June 21, 2014 at 8:03 am
    ‘…To quote the owner of the club ” if they have refused to answer your questions then they will damn well answer mines , you are without doubt entitled to have your questions answered given the amount of money you have Invested in Scottish Football” !’
    ———————
    Well done Eddiegoldtop and his responsive club!
    It cannot now be long before the clubs that the rest of us ‘fund’ will realise that they too need to take a pro-active stance in getting to the truth relating to the whole sporting ‘cheatery’ of the DOS/ EBT schemes and the precise degree to which the Football Authorities were:
    -complicit in that cheating as it was happening
    -guilty subsequently of framing the terms of reference of the ‘ ‘independent enquiry” ostensibly set up to establish the facts in such a way as to mislead and misdirect that enquiry
    – guilty of striking the wholly unjustified, shameful ‘5-way agreement’: (so shameful that its signatories had to swear absolute secrecy!)
    – and guilty thereby of allowing the ridiculous situation where the most heinous sporting crime in Scottish football was, de facto, left unpunished in any meaningful way,and the charlatans who set up a new club in the guise of the old were allowed to cock a snook at Scottish Football.
    If we as ordinary punters feel a sense of outrage, how much more should the ‘competitor’ clubs feel enraged at the idea that each and every one of them suffered some loss because of the distorting effect the wrongdoing of one rotten apple had. And how much more anger should they feel at having been practised upon by the very people who were so derelict in their duty to them all as to allow that wrongdoing to take place.
    Our clubs must realise that the gangrenous member will not heal, no matter how many sticking plasters are put on it. The incompetent medical team must be removed, as must be the gangrenous member.


  45. PhilMacGiollaBhain says:
    June 19, 2014 at 11:37 pm

    Scottish football needs a strong Uruguay…

    Scottish football loves a strong Costa Rica

    But to be clear if England get gubbed by CR, is that the single worst ever set of result by any team from the UK and Ireland EVER in WC history?
    Maybe they’ll shut the hell up about our draw in Italy against them if so…..

    Really enjoying WC especially as I picked Germany, both here and on my docket


  46. Eddiegoldtop, excellent to hear that you club has been responsive and supportive. More power to both of you.

    Many have commented on here about the power of the sponsor; we all need to realise that we are all sponsors if we buy tickets, merchandise, give the websites hits, etc. if we really want to effect change, surely it needs us to both remove or threaten to, such sponsorship. Auldhied and his team are doing a excellent job at CFC, EGT at his. Should we all not start trying to evangelise at our clubs. Get the message out and start putting the pressure on. It worked a few years ago and perhaps now is the time to make it work again?


  47. Para Handy says:
    June 21, 2014 at 4:00 pm
    0 0 Rate This

    Eddiegoldtop, excellent to hear that you club has been responsive and supportive. More power to both of you.

    Many have commented on here about the power of the sponsor; we all need to realise that we are all sponsors if we buy tickets, merchandise, give the websites hits, etc. if we really want to effect change, surely it needs us to both remove or threaten to, such sponsorship. Auldhied and his team are doing a excellent job at CFC, EGT at his. Should we all not start trying to evangelise at our clubs. Get the message out and start putting the pressure on. It worked a few years ago and perhaps now is the time to make it work again?

    ******
    As a very irregular match goer, for geographical reasons, I am not in a position to affect my club in any meaningful way.

    Most fans don’t want to hurt their clubs financially, but, as has been shown, even the threat is enough to focus the minds of club chairman.

    My own preference would be a boycott of all SFA competitions, including Internationals, combined with the club ST threat..

    The publicity attached to an International boycott would be massive.

    The problem would be to get the universal support from the TA.


  48. I have asked it before and I will no doubt ask it again. Just why did the infamous 5 way agreement have to be secret?

    Has anyone ever heard this question asked anywhere?

    What are they hiding……?


  49. ThomTheThim says:
    June 21, 2014 at 4:26 pm

    The problem would be to get the universal support from the TA.
    ====================================================

    It would be interesting to know the views of the TA on how the SFA govern the game.

    I think a cup final boycott would attract much publicity as well. It is so frustrating the SFA seem completely free to do as they please while ignoring the people who are the lifeblood of the game. I have written polite e-mails to them in the past and never receive as much as an acknowledgment other than an auto-response. What is even more frustrating is when Regan does break cover on a rare occasion the media never ask him a single awkward question. Surely Scottish football simply can’t be all about protecting the interests of one club over all others, while refusing to even discuss how that was done. We are never going to get closure on this as long as the SFA arrogantly give two fingers to everyone on this matter. The scars will never heal, and neither should they as long as supporters continue to be treated like something Regan picked up on his shoe in the way in.


  50. Questions are being raised at the present time about the possibility of a TA boycott of all SFA games.
    As one of the very first members of The Travel Club, now The Supporters Club can I give my own perspective on this.
    Up until 4 years ago I and my brothers were season ticket holders at Celtic Park, and had been for as long as I can remember.
    We saw the good times, like our Eurpean success and 9 in a row, and suffered the bad times when another now deceased team went close to beating it.
    We supported the team, and didn’t care about the board or our teams administrators. Only once in my recollection did we show our displeasure, and to our eternal shame that was when we failed to applaud Fergus when he unfurled the flag.
    We only gave up our season tickets when our parents took ill and we were attending so few games that financially it was a waste of money.
    Throughout all of these years I also attended Scotland’s International matches. Hardly ever missed a game, went to 3 world cups, and visited numerous other countries on Tartan Army duty. I had a ball.
    During the early period of following Scotland we had some terrible people in charge. Earnie Walker, Jim Farry etc are only 2 whose names come to mind.
    I had personal dealings with the SFA on several occasions, and the politest thing I could say about some of them was they were aloof!
    Now to my point.
    I am a football supporter and follower. I have watched every minute of this years World Cup.
    I have paid loads of money into my club, Celtic, and to the SFA.
    I support my team on the park when they are playing.
    The fact is that the folk in the boardroom, or on the executive don’t really matter that very much to me. I go to enjoy the game.
    Boycott? No chance I am afraid.
    And incidentally I believe that is the reason you will probably find that Ibrox will be packed out next season, whether by season ticket holders or walk ups.
    Cheers


  51. peterjung says:
    June 21, 2014 at 4:34 pm

    I have asked it before and I will no doubt ask it again. Just why did the infamous 5 way agreement have to be secret?

    Has anyone ever heard this question asked anywhere?

    What are they hiding……?

    In my own opinion, what they are hiding, is that the 5WA was never signed. The authorities just rolled over and let TRFC have whatever they wanted.


  52. Whoa!

    Strangers arrived at Ibrox and gave the punters what they wanted to hear – Supremacy.

    Is the ardent desire of this blog not the downfall of SFA?
    Wonder who’s intrigated this?


  53. scottc says:
    June 21, 2014 at 6:08 pm
    ————————————-
    Strongly Agree with you scottc. I believe title stripping was a part of the 5 Way agreement and McCoist and Green was having none of it and the SFA blinked first. Green knew he had them over a barrel by their actions to accommodate them and how desperate they were. He held all the Aces.


  54. gunnerb says:
    June 21, 2014 at 9:45 am

    Heartening news from Eddiegoldtop and pleasing though his clubs reaction to his request for advocacy is, the cynic in me wonders why the board have taken no action independently. Oh! if only my glass was half full.

    ______________________________________
    My glass must be half empty too Gunnerb because I totally agree with your observation. Is money and sponsorship the only trigger for action?


  55. scottc says:
    June 21, 2014 at 6:08 pm
    Charles Green said he did not sign it as he felt he was being blackmailed.
    Would the 5 way agreement not be invalid anyway as Sevco did not get into the SPL?
    Was this not one of the promises of the SFA in the leaked 5 way agreement?


  56. nowoldandgrumpy says:
    June 21, 2014 at 7:02 pm
    0 0 Rate This

    scottc says:
    June 21, 2014 at 6:08 pm
    Charles Green said he did not sign it as he felt he was being blackmailed.
    Would the 5 way agreement not be invalid anyway as Sevco did not get into the SPL?
    Was this not one of the promises of the SFA in the leaked 5 way agreement?

    ==========================
    I don’t know whether it was signed or not, although I would be surprised if it wasn’t, but the 5WA was negotiated after Sevco had been refused entry to the SPL, and had been admitted to the SFL. Judging by the leaked drafts, the 5WA was mainly to do with the payment by Sevco of RFC’s football debts, and their agreement to accept whatever LNS came up with.


  57. Billyj1
    Your opinion probably isn’t too uncommon. There are a fair few folk who will support their teams regardless of what the club or governing body associated with them may have done. Charles Green and the SFA are both banking on supporters like you.
    You did say though that you refused to applaud McCann unveiling the flag one year, so it’s not that you don’t care about off field issues, you simply don’t think they matter compared to the action on the field.
    Do you then agree with the Bryson interpretation?
    I can agree to a point that boycotting Scotland games is not the answer at the moment. But if the SFA’s deceits begin to have a noticeable effect on the national team, what then? I’m not sure if you’re minimising the SFA’s lies, or if you’re stating flat out that if Ogilvie forced FIFA at gunpoint to declare Scotland world champions, that you would turn up and cheer them as such at the next match.
    It makes nonsense to me. If you want to watch football fair play to you. Other bloggers here want to monitor the state of Scottish football and try to effect positive and beneficial change, so we know that when our teams win something, it was fair and a real acheivement. If you don’t care about that, then why post here?
    For the record, after 7-8 home games, any match that isn’t crucial to Rangers league campaign will see falling crowd numbers. This season though, they won’t be getting cash for most of the empty seats.


  58. scottc says:
    June 21, 2014 at 6:08 pm

    ‘In my own opinion, what they are hiding, is that the 5WA was never signed. The authorities just rolled over and let TRFC have whatever they wanted.’
    ——————————————————-

    Not heard that point made before, but it would fit in with so much we’ve learned about those running the SFA/SPL/SPFL. Cowardice and incompetence seemed to be the most likely traits they showed when dealing with Green, and he’d be the man to capitalise on that. In fact, if Green has any ‘qualities’, at all, it will be the ability to take advantage of people and their weaknesses. It’s beyond my powers of recall so I can’t remember if I read anywhere that Doncaster or Regan actually said the agreement had been signed, or if it was left that agreement had been reached, which could mean they agreed that Green didn’t have to sign it. And if it was never signed, it never existed, so they’re off the hook on that (the 5 way agreement), especially if enough time elapses before they have to answer for it. I suppose it sums up the modern world of the high profile business executive; no need to actually be good at the job, just be good at covering your arse!


  59. Sorry was half way posting a reply and seem to have lost a connection. Apologies if partly posted.
    In summary, Brysons opinion is a nonsense, Ogilvie is so heavily conflicted he should resign or be removed. As for the other two they should also be replaced.
    Is that enough?
    I support the eleven players on the park and will continue to do so.
    That doesn’t stop me having an opinion, nor should it.


  60. Eddiegoldtop.
    The Tide Is Turning…….keep up the good fight


  61. A bit off topic but looking at the Sons of Struth page could we be seeing the nucleus of a new club if things go pear shaped for the current incarnation of Rangers. Several thousand fans seem to be in favour of the SoS campaign , they are already trying to sell alternative strips and there is talk of a junior football or kids football team. If the board continue to make a mess of keeping the bears onside there is a focal point for an alternative team ready and waiting. The hard core bears will never buy into it but a lot of the hardcore are the fans that still want to live in the past and will ensure the club keeps on repeating the mistakes of the past. The reasonable Rangers fan that we hear about should perhaps stick their heads above the parapet and have a voice and help create the club they want.


  62. Eddiegoldtop – best wishes my friend. You are flying a worthy flag.

    With regards to the five way agreement, I recently posted something on the Ronaldo absence at the World Cup final of 98 and how the secrecy of agreements with Nike led to suspicion of dodgy influences in that event. In that case there, was nothing dodgy, but the secrecy rightly caused suspicion. In the case of the five way agreement, the secrecy has rightly led to suspicion. The point is, if there was nothing dodgy involved, there was no need for secrecy.

    I’m a Rangers fan and am very possibly angry about it for some of the same reasons as a lot of you and also for a lot of different reasons from a lot of you but the point is that as paying customers we deserve to know exactly what has gone on if they expect to keep receiving our money.


  63. Eddiegoldtop says:
    June 21, 2014 at 8:03 am

    295

    0

    Rate This

    There are now at least two Scottish Premiership clubs asking questions of the SFA governance ! This I can say without any doubt.

    ________________________________________________

    Well done and Power to your arm. And best wishes to your chairman & club.
    If it isn’t the same club I support (I have no idea) , I wish it were.


  64. peterjung says:
    June 21, 2014 at 4:34 pm
    I have asked it before and I will no doubt ask it again. Just why did the infamous 5 way agreements have to be secret? Has anyone ever heard this question asked anywhere? What are they hiding……?
    ___

    I`ll have a go – on primary motives. Long winded but, – simply as I can;

    • Duffers needed sevco SFA accreditation to end administration
    • Sevco needed CW shares `in place`.
    • SFA / SPL / SFL needed football debts paid, transfer embargo, prize monies to RFC[IL] and,
    • – no CW.

    Not straightforward for the SFA.

    Of note the parties took this to the very last minute.

    CGs spiv-gang probably wanted / gambit on release in part or whole on footballing debts, embargo, prize monies, arguably LNS show-`tribunal` and potentially the not insignificant legal costs of the entire shambles of stitching up the 5WA – and gambled on a last minute pull-out as nuclear option.

    SFA – legitimately – would need to be seen to explore all options..mmmm….

    Arguably, the LNS white-wash was part of the 5WA – and wouldn’t be surprised if it was – but from evidence since, the LNS ToRs were swiftly and enthusiastically crafted by the SFA minions and IMO didn’t need any encouragement on that one. – That was SFA territory.

    It’s possible there were some telly deals – but again should have been straightforward above board – no reason to conceal on the above.

    But!;
    Is is possible sevco was angling for `compensation` after SPL expulsion? – we don`t know

    As this went to the last minute we can assume both sides were playing hardball but to conclude,
    there must have been concessions on all sides.

    Fair enough, possibly, – but why the secrecy?

    Now, we know from recent BDO liquidators reports;

    – That the football debts [and transfer instalment credits] and prize monies were agreed. We also know the transfer embargo stood [albeit they did play fast and loose on that one] I doubt the SFA / SPL / SFL would have allowed legal fees to spoil any deal as such legal input would protect their `interests`.

    No secrecy should be needed then on the above IMO.
    LNS possibly, but SFA appeared to have their own agenda to not strip titles as we all thought a certainty.

    That leaves CW 😉
    &
    poss compensation from expulsion `withdrawal of anticipated income`

    Now, would the SFA have signed on the dotted line for posterity or left it as a `gentlemen’s` agreement? Certainly the `Football` stuff was covered as we now know. Certainly CG `shafted` CW as we now know [as publicised]. So, if 5WA un-signed SFA have a comfort distance albeit complicit. If 5WA were signed by SFA, CG has them by the short and curlies with a get out of jail free card IF this did force the `switcheroo`- and/or CG could claim it did?

    SFA should have told them to abide by the rules and get on with it.
    But something desperately compromised to keep the show on the road.
    Big, huge mistake trusting CGs financial probity IMO – they were alerted.
    SFA must have checked him out – so why sanction? – Were they forced?

    CWs letter before action doesn’t seem to directly attach to the SFA, but see;
    http://blogs.channel4.com/alex-thomsons-view/red-whyte-blue-rangers-saga-continues/7119
    [ & see jacks comments – seems concerned 😉 ]

    Now – IF – sevco5088 `irrevocable` `negotiations ‘ at the time [all parties] involved a continuing SPL membership – and anything `agreed` with SFA at the time – and the SFA had to later backtrack after a fans revolt – then Charlie had a case. This I believe one of the components of the later 5WA – that being being potential `compensation` forgotten – and the second football debts /embargo/prize monies agreed and the third, any CW involvement to be hidden from public view.

    There`s been PRd CG not signing on `blackmail` stuff & other PR guff
    Is that the case? – CW and SFA `Compensation` open conjecture IMO.

    Feel free to tear the above draft speculative hypothesis to shreds Guys – Mean it.


  65. twopanda says:
    June 21, 2014 at 9:10 pm

    I`ll have a go – on primary motives. Long winded but, – simply as I can;

    • Duffers needed sevco SFA accreditation to end administration

    Why? The company was heading into liquidation. The sale of assets simply made that more certain.

    • Sevco needed CW shares `in place`.

    Only for a CVA, TP. Once the CVA failed, CW’s shares were not transferred.

    • SFA / SPL / SFL needed football debts paid, transfer embargo, prize monies to RFC[IL] and,
    • – no CW.

    Won’t question or disagree with either of these points.

Comments are closed.