Launch of SFSA Fans’ Survey


What Rangers did was unlawful, it’s really not that complicated. Tax …

Comment on Launch of SFSA Fans’ Survey by Homunculus.

What Rangers did was unlawful, it’s really not that complicated.

Tax fraud is illegal, because there is a specific piece of legislation which makes it so. Section 106A of the taxes management act.

Use of an EBT was neither illegal or unlawful at the time, provided that it was used properly and was not abused. Rangers did not do it properly, they deliberately abused the system in order to pay football players (and others) more money, by avoiding the tax on it. That is not allowed within the law and is therefore unlawful. 

On the whole “tax evasion” thing. Section 106A requires that someone is knowingly concerned in the fraudulent evasion. That is not a moral judgement that you might think you are doing something wrong, it is actual knowledge that you are breaking a law. If you don’t know that then you are not committing the fraud. The really difficult bit is proving that to a jury. It is not up to the defence to prove that they did not know it was an offence, it is up to the prosecution to prove beyond reasonable doubt that they did.

Homunculus Also Commented

Launch of SFSA Fans’ Survey
JULY 29, 2017 at 14:19

As I said Jimbo, it’s ostensibly from a letter sent by Merchant Legal. It was allegedly to Worthington Group PLC and Aiden Airley discussing their potential claim over assets, as listed in the letter.

Their opinion on that particular claim

1. The IP Claims Due to the nature of these claims and the location of the assets in question it is likely that at least some of them are subject to Scots Law and jurisdiction. Assuming that the relevant acquisition contract has been completed and that it is not void or voidable (as a result, for instance, as a result of it being ultra vires) or subject to a right of rescission (as a result, for instance, of an actionable pre-contractual misrepresentation), then the plaintiffs would be able to obtain a declaration from the Court confirming that ownership of these assets is theirs and for their return or alternatively seek an order for damages for conversion in certain circumstances. Conversion is an act of deliberately dealing with a chattel in a manner inconsistent with another person’s right whereby that person is deprived of the use and possession of that chattel. In order for a defendant to be liable for the tort of conversion in English law (codified in England as Wrongful Interference With Goods by section 2(2) of the Torts (Interference with Goods) Act 1977 Act) the defendant need not intend to question or deny the plaintiff’s rights. It is enough that the conduct is inconsistent with those rights.

Where the media or other rights have been illegally exploited for monetary gain then an alternative to seeking damages is to ask the court to require the defendants to account to  the plaintiff for any profits made from the exploitation. Alternatively or additionally an injunction might be sought restraining future breaches. 

Launch of SFSA Fans’ Survey
It is clear from the original CVA proposal that it was Sevco 5088 which bought the right to buy the assets in the event of a CVA failure.


4.17 Following the extensive marketing of the Company and the extensive sale process, an offer was made by Sevco 5088 Limited (Sevco) to make a loan on certain terms (explained below) in conjunction with the purchase by Sevco of the Group Shares.

4.23 In the event that either this CVA is not approved, or the other Conditions of the loan are not satisfied or waived by 23 July 2012, Sevco is contractually obliged to purchase the business and assets of the Company for £5,500,000 by 30 July 2012. All further terms of that sale have been agreed in advance and are confidential.

Launch of SFSA Fans’ Survey
Ostensibly from Merchant Legal in March 2013


Dear Sirs

You have asked us to provide our preliminary views on a number of potential claims, assets and rights which are currently owned by Aidan Earley, Craig Whyte, Sevco 5088 Limited (“Sevco 5088”) and certain other companies some of which are planned to be assigned to Law Finance Limited and certain of its subsidiaries. These claims, assets and rights are as follows:

1. Certain media rights and the memorabilia and trophies of Glasgow Rangers together with a number of intellectual properties relating to the Glasgow Rangers brand. These rights and assets were acquired by RFC Group Ltd from RFC 2012 Plc prior to that company entering into administration in February of 2012 (“the IP Claims”).

2. Claims (“the Asset Claims”) by Sevco 5088 to all of the business and assets of RFC 2012 Plc (“RFC 2012”) which were either purchased by Sevco 5088 from RFC 2012 in June of 2012 and then transferred to Sevco Scotland Ltd (“Sevco Scotland”) or purchased by Sevco Scotland directly from RFC 2012. Sevco Scotland was incorporated on 29 May 2012 with the initial sole shareholder and director being Charles Green. It is the position of Sevco 5088 that it is the rightful owner of these assets (“the Club Assets”).

3. Rights to a debt of £30m and associated rights under a first fixed and floating charges over the business and assets of RFC 2012 Plc (“the Security Rights”).

4. The book, film and television rights relating to the two takeovers of the Rangers Football Club in May of 2011 and June of 2012 in so far as they relate to Craig Whyte and associates (“Story Rights”).

5. Claims which Craig Whyte has Duff and Phelps (the former administrators of RFC 2012 Plc) (“Duff and Phelps Claims”)

6. An economic interest in an assortment of legal claims which Craig Whyte and others intend to assert against, inter alios, Duff and Phelps (the former administrators of RFC 2012 Plc), the Scottish Daily Record and Mirror Group Newspapers and Charles Green and Imran Ahmad (“the MiscellaneousClaims”)

Recent Comments by Homunculus

It Is Better To Offer No Excuse Than A Bad One
He has a logo already

It Is Better To Offer No Excuse Than A Bad One
JANUARY 2, 2018 at 16:03

Not the humility then.

It Is Better To Offer No Excuse Than A Bad One
JANUARY 2, 2018 at 15:37

You guessed, what gave it away.

It Is Better To Offer No Excuse Than A Bad One
Our hero, and he really is a hero is at it again with his self-effacing prose.

“I cover every issue and more often than not you will read it here first. If I were a Superhero and not a mere blogger I would literally champion the oppressed. However as one who believes  that the pen is mightier than the sword I revert to keystrokes. I have never had a tattoo but if I ever decided to go down this route I would choose the Palestinian flag. However as this might offend one of my my best friends, Max in Tel Aviv, I continue to demure.”

I’m assuming he means demur, however he could well be a shy, modest lady. 

The heroism continues

“When it comes to murderers who remain at large this site will continue to hold the most the most odious mass murderer since Pol Pot, Tony Blair, to account. Given half a chance I would fell him with a single head-butt or induce irreparable damage to his frontal lobes with an upward punch to his nose. Suffice to say I have sufficient training in martial arts to make this blow count. People like Blair are immune to the pen. This lily livered pansy deserves the sword.”

Can you guess who it is yet. 

It Is Better To Offer No Excuse Than A Bad One

THE case for retaining Hampden as the home of Scottish football has been dealt a blow after a survey found just 15 per cent of fans were happy to stay put.


The Scottish Football Supporters Association (SFSA) carried out a survey of just under 3,000 of its members and found only a sixth wanted to see major internationals and cup finals staged at Hampden.

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