The Way it Works

 

Many years ago, I read an article in some legal magazine or other which, to my mind, pointed out something that I had always presumed was obvious.

Namely, that unlike his English Counterpart, the Scottish solicitor is not just a drafter and processor of legal documents, he ( or she ) is a man of business who furnishes advice, and as often as not, will recommend a course of action – possibly involving many different steps or procedures- in any given situation.

Without going into an academic analysis of what this means, may I suggest that a simple definition is that the Scottish solicitor does not always simply do what they are told but will furnish the client with advice for, or against, a certain course of action.

The same applies to accountants and other professionals in my experience. When discussing any business situation, the client should always be aware of the pros and the cons. From there he or she makes a decision based on the advice given – which advice may be taken or rejected.
That is how things work.

If you think about what I have said above, then it follows that one of the principal things an adviser should do for any client, is to suggest a course of action that keeps the client out of court.

Court is a place of last resort. Litigation of any kind is expensive, brings uncertainty, is time consuming and acts as a barrier to unfettered and uninterrupted business planning, strategy and progress because no one can ever be sure of the outcome or the consequences of a court case.
In olden days, court meant choosing your champion to fight against your adversary’s champion. If your guy knocked the other guy of the horse and killed him outright with the lance then you won. It didn’t matter if your guy was also hit with your opponents lance and died a week later as a result – you were still the winner because the other guy died first.

Eventually, society did away with such courts and replaced them with courts of law and the men and women with wigs and gowns as opposed to the lance.

However, you can still win a court battle and suffer a fatal defeat as a consequence.
That is why a court of law should always be regarded as a place of last resort. No one should ever set out on a course of action which runs a high risk of ending up being disputed in court.

Sometimes, of course, a court action is inevitable. On other occasions, people adopt a course of action where the risk of things ending up in court is seen an as an acceptable risk.

This morning’s Daily Record ( and indeed yesterday’s edition ) is spouting David Murray’s mantra that HMRC knifed Rangers but adds there are no winners here. How very MSM. How very lacking in business understanding or searching for the truth.

So, let me explain something.

When you sit down with a firm of accountants who specialise in aggressive tax avoidance schemes such as an EBT scheme or a DOS scheme, one of the things that are spelt out to you is that the scheme you are about to embark upon may well be, indeed is likely to be, challenged in a court of law. Especially if you do not administer it to the letter.

Often as not, the client will be asked to sign up to a contract which specifies that the client will pay hefty fees to lawyers and accountants for setting up the scheme and that fee will include a contribution towards legal fees arising in the event of a legal challenge to the scheme.

That is stipulated at the very outset. You pay £x in advance because you know you are likely to be sued. You also get the benefit of advice which is designed to ensure that your scheme is absolutely watertight in terms of the law, but crucially, there is a rider which states that in the event that the court rules against you then the accountants or lawyers will not be held accountable as you are entering into the whole process knowing that there is a big risk of litigation – and you are told in writing that while you shouldn’t lose, you might lose.

This too is the way it works.

The business advisers will not want litigation, but from the outset they will cover their backs and make it plain to the client that if you sign on the dotted line for an aggressive tax avoidance scheme then you can expect HMRC to take you to court.

Accordingly, the protestations screaming out from the Daily Record this morning about how HMRC killed Rangers are balderdash and bunkum of the highest order.

HMRC did not knife Rangers, they did exactly what was expected of them in the circumstances and the people at MIH knew that the day they started off on any one of their tax avoidance schemes.
Taking the risk in the first place killed Rangers or Rangers PLC if you prefer.

However, the events of yesterday and the day before throw up some other matters worth considering and remembering.

The first is the woeful state of the Rangers accounts by 2005 when there had been yet another share issue underwritten by David Murray. Those accounts showed Rangers PLC to be in a shocking financial state, despite all the rhetoric and dressing from the Directors and the Accountants.

More or less immediately Murray chose to put the club up for sale as it was obvious that the financial traincrash could simply not continue.

However, despite years of searching no buyer could be found.

Further, it should also be remembered that Rangers PLC knew all about the small tax case long before Craig Whyte came along. Those liabilities stemmed from around 2001 but at no time during the Murray era at Ibrox did Sir David put aside the money to pay a bill which no one at Rangers disputed as being due at any time.

Whyte stressed the need for this to be paid long before he ever got the keys to the Marble Staircase, but it wasn’t and there can be only one of two reasons for that.

Either Sir David just didn’t pay the bill concerned ….. or he couldn’t!

The fact is that long before Craig Whyte appeared David Murray could have paid that bill or reached an agreement to pay that bill. However he didn’t and for a period of several years he simply decided he wanted out …. Needed out ….. at any cost!

There is no doubt that he gambled hard and fast with Rangers Football Club, and their finances and their supporters loyalties. He knew , or ought to have known, well in advance that a prolonged and regularly used aggressive tax avoidance scheme, legal or not, was bound to attract the adverse interest and attention of HMRC.

Sir David Murray has been lauded up and down the country for his so called business acumen and business knowledge. He was knighted for the same and received all sorts of unprecedented backing from banks and other institutions.

Does anyone reading this really believe that such a man did not have the foresight, or the advisers around him who had the foresight, to see and know that a large and prolonged dispute with the revenue authorities may well have an adverse effect on the viability and sellability of his business?
Such a suggestion is simply not credible.

Further when the HMRC interest came, Murray’s men, if not Murray himself, did their very best to try and hide the existence of the scheme, the documents surrounding the scheme, the details of the scheme and the intention of the scheme.

They hid all this away from HMRC, The SFA, The SPL and anyone else in authority, with the result that those authorities and bodies had no option but to run to the courts, set up tribunals and convene formal hearings.

When someone does not tell you the truth, starts hiding documents and obfuscating that is the way it works.

However, that is not all that yesterday brought.

The news that Collier Bristow have apparently agreed ( through their insurers no doubt ) to pay the liquidator of Rangers some £20M shows that taking into account the litigation risk, someone somewhere thought it worth making a payment to make a bad situation go away.
Imagine that? What bad situation could that be?

Would it be that somehow or other, creditors, officials and all sorts of other people were misled by a leading firm of solicitors in relation to the affairs of Rangers PLC? Could it really be the case that things were so bad financially at Ibrox, that the only way for even Whyte to be able to get the sale to go through at the princely sum of £1 plus the official bank debt was to have his people mislead funders and eventual creditors?

What does that say about David Murray’s stewardship and the absolute urgent need to get Lloyds TSB out of the picture? Was there really no one else or no other way to take on the debts of Rangers PLC? Apparently not — and that can only be because someone chose to gamble with the finances of the club and leave it in a precarious state.

I am told that when Lloyds took over that account they expressed amazement at how MIH and Rangers PLC were allowed to run up the debts they had with HBOS. Apparently there was incredulity at some of the figures and covenants.

So , when we read in the Record this morning that the HMRC Big Tax case inadvertently brought down Rangers it is very easy to overlook the debt due to the bank, how it arose, the sums due to the same bank through MIH, the extent of the sums due, the banks attitude and the possible attitude and course of action had Whyte not taken them away.

Remember that the same bank stepped straight into MIH and began selling off its assets, and that low and behold the same management team who engineered the EBT scheme have openly admitted that there is an unexplained shortfall in the employees’ pension scheme of over £20 Million.

Do you think the employees who have lost out on pension provision are the slightest concerned about whether the tax avoidance scheme funds and their use are legal or not ? – or do you think they might argue that the money used for these so called “discretionary payments” should have been used to fund a proper legally constituted pension scheme which the company and its directors undertook to pay into under contract?

There is still substantial debt due to Lloyds by MIH and part of that debt is the amount by which David Murray and MIH underwrote and guaranteed that last share issue of Rangers PLC in 2004/2005. The principal sum due under that guarantee ( excluding interest and charges ) was greater than the principal sum claimed by HMRC in the big tax case.

Go figure.

However, this saga is far from over especially with regard to “contractually due” severance payments which look as if they will come back to the FTT in the event of the parties concerned not reaching agreement on the tax allegedly due.

Now, this is interesting because apparently there are a number of documents in existence which show that certain players received a payment of £x at the end of their contract as part of a severance deal.

At the time these were made, my recollection is that under normal severance agreement legislation the first £30,000 would be tax free but after that any sums were taxable.

The FTT has never been asked to rule on these payments, and has never heard any evidence about the legality or otherwise of paying these sums gross of tax into an offshore trust. All of that may yet be to come.

However, the most interesting part of this for me is that further court action may be taken in relation to these matters failing agreement between HMRC… and whom?

Rangers PLC ( the employer ) is in Liquidation so perhaps HMRC might claim some of the money from the Liquidator who has just received the £20M from Collier Bristow – then again it could well be that Ticketus have something to say about that.

In his last statement about MIH, David Murray openly proclaimed that the company was all but finished and revealed the pension shortfall and so on – so I doubt if any agreement of any meaning will be reached there.

That then leaves those who supposedly benefited from the contractually due severance payments – namely the players.

Maybe, in the absence of a now defunct employer, they will be asked to cough up the tax.

No doubt they will all go and consult their lawyers and accountants – the men and woman of business – who will give them their best advice – but you can bet your bottom dollar that any such advice will include a paragraph or ten which starts something along the lines of “ However, here is the potential risk in the event of you deciding to …………. “

That is the way it works……. And always has done.

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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.

1,546 thoughts on “The Way it Works


  1. RyanGosling says:
    July 15, 2014 at 8:15 pm

    Other than yourself, Ryan, do you honestly believe that there are many(any) TRFC supporters who would be, in any small way, pleased to see, say, Motherwell make it to the group stages in the Europa League?

    You are, of course, correct that it would be wrong to continuously make derogatory remarks about RFC/TRFC in every post, but that doesn’t make the remarks inaccurate. I would add that there can be little doubt that a large proportion of the SMSM would also love to be writing, in a few weeks time, of a ‘pathetic’ performance by Scotland’s Euro representatives. Their sales that week would no doubt soar, with many quotes from ‘Rangersmen’ of just how badly the club from Ibrox is needed in the top tier.

    I trust upthehoops will refrain from making derogatory comments about RFC/TRFC in every post, even though his comments might well be very accurate 😳


  2. Allyjambo,

    I didn’t dispute the accuracy of anything, only the relevance.

    However, I’m sure there are plenty of Rangers fans who would like to see Motherwell do well, plenty who are not particularly bothered and most of the ones vocal on forums who would like to see all Scottish clubs falter in every endeavour. To just categorise one group of fans entirely though is wrong in my opinion.


  3. Leigh Griffiths boots just clash so badly with those socks


  4. upthehoops says:
    July 15, 2014 at 6:57 pm
    18 4 Rate This

    Matty Roth says:
    July 15, 2014 at 5:17 pm

    Of course its UEFA who put that money into the SPFL pot not Celtic so maybe just a hint of entitlement showing again? 😉
    =======================================

    I’m sure you’ll agree without Celtic’s efforts UEFA would not have put anything in. Perhaps a better focus for the forum would be to wonder if the SFA had awarded Celtic the CL licence in 2011 as they should have, there may have been money forthcoming then as well. There may not have been of course, but the team who were wrongly awarded the licence failed spectacularly – utterly so.

    ==========================
    Is this intended as an admonishment or does it just read unfortunately in the context of the previous exchange, which I think was not without some wry sense of mirth?


  5. ianagain says:
    July 15, 2014 at 8:27 pm
    0 0 Rate This

    Matty Roth says:

    July 15, 2014 at 5:17 pm

    3

    4

    Rate This

    Bawsman says:
    July 15, 2014 at 2:42 pm
    8 4 Rate This

    cowanpete says:
    July 15, 2014 at 1:32 pm
    13 0 i
    Rate This

    @jimbhoy: ” Why would Celtic not bank on £1m profit from three guaranteed European home games and all that goes with that?”
    =====
    You really need me to answer that? You haven’t even played one game yet and already you are talking about banking 1m profit? Trust me, as of right now, you have ONE guaranteed home game. Your sense of “entitlement” is showing. ANyway, let’s not fall out, the joys of debate and all that.

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

    I think the financial rewards (windfall – cash in the bank – payments) for ALL the SPFL teams due to Celtic’s European progress have not been inconsiderable in the last few seasons. In fact Celtic is probably the SPFL’s biggest sponsor, that surely, bestows a certain degree on entitlement? 😛

    ———————————————————————————–

    Of course its UEFA who put that money into the SPFL pot not Celtic so maybe just a hint of entitlement showing again? 😉

    A bit like motherwell fan last year talking about how they had given up 2nd place prize money for the benefit of other teams. That would be 2nd place prize money that would be available to any team that finished second and the comment came in the first few weeks of the season! 😉
    ====================================================================
    That was me Matty because heres what happened after we inherited Sevcos 2nd place.
    redistribution.

    League position at end of Season 2012/13 % of 2012/13Net Commercial Revenues

    1. 17.0% (was 17% last year)

    2. 10.5% (was 15% last year)

    3. 9.5% ( was 9.5% last year)

    4. 9.0% (up 0.5 % on last year )

    5. 8.5% (up 0.5 % on last year )

    6. 8.0% (up 0.5 % on last year )

    7. 7.5% (up 0.5 % on last year )

    8. 7.0% (up 0.5 % on last year )

    9. 6.5% (up 0.5 % on last year )

    10. 6.0% (up 0.5 % on last year )

    11. 5.5% (up 0.5 % on last year )

    12. 5.0% (up 0.5 % on last year )

    Then this year:
    Premiership

    1 £2,405,000 (-£315,000)

    2 £1,718,000 (-£682,000)

    3 £1,460,000 (-£60,000)

    4 £1,289,000 (-£71,000)

    5 £1,203,000 (-£77,000)

    6 £1,117,000 (-£83,000)

    7 £1,057,000 (-£63,000)

    8 £1,005,000 (-£35,000)

    9 £988,000 (+£28,000)

    10 £902,000 (+£22,000)

    11 £816,000 (+£16,000)

    12 £730,000 (+£10,000)

    Its the way it works.

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

    Ianagain, thanks for the figures of the change. But the crucial point and what you’re not actually stating here but I assume is the point you are trying to make is that the prize money change happened after the start of that season or indeed after the conclusion of the final league places for that season?

    In which case of course you have a very good point! Although its not quite so strong if the decision was made when 2nd was still up grabs.

    All I can suggest is that all ‘well fans keep sight of the positive which I believe is this – your club boldy, and with the best interests of ALL at heart, voted for the measure to go through despite the likely short time financial impact for themselves. This is very much to their credit, we know all too well that many many Scottish clubs repeatedly put their short term interests at heart.


  6. wildwood says:
    July 15, 2014 at 7:01 pm
    11 8 Rate This

    ==========

    tbh Wildwood I don’t think there is really anything much to be upset about in the quote. I don’t think the intention is to denigrate Scottish Clubs, more just frustration at a stupid system of European qualification. And I think we can all agree with that.

    Its not the fault of Scottish Clubs the European competitions have been set up this way, or indeed their fault that the competitions are designed to keep as much money as possible out of the hands of the smaller TV Markets and pump it into the already rich much bigger TV Markets.

    The only criticism you can really make is that Scotland larger clubs should remember that this system has also benefited them in securing their place above all others in their league. Just as it has in other smaller leagues around Europe.

    But still, the system of qualification is crap and thats a fact. I’ve no problems with Deila or anyone else criticising it.


  7. twopanda says:
    July 15, 2014 at 8:23 pm
    6 2 Rate This

    New to this techo gabble stuff as you well know, but,
    Scanning, skipping and skimming through stuff out on interweb
    Some Gers Supporters out there need to get a grip &, zip-it
    Really they do

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

    Plenty do really need to do this twopanda.
    BUT I have to say football forums of all sorts are filled with varying levels of nonsense, aggressive or plain inappropriate comments.
    Some of it from people with a strong sense of irony, some of it not so much!
    I’ve seen some bewildering things on forums of my own club and I don’t think our fans are unusual in any way.

    Its been a theme over the life of the blog that actions of some fans really let down others, what we all have to work hard to keep in mind is that football clubs are not political organisations, they do not vet or interview their fanbase and indeed the fanbase of each club doesn’t behave or think with a hive mind.

    These are individuals in effect, all with their own problems and prejudices (even if there are a lot of them!). While the behaviour of those individuals is reviled we always have to remember they are not truly representative of anyone other than themselves.

    I realise you are well aware of this 2P. Just reminding myself and everyone collectively how easy it is to fall into the trap of viewing a clubs fans as if they all share a common mindset.


  8. A hard fought win for Celtic tonight showing the risk attached to playing vital games so early. I hope the three teams on Thursday get equally positive results. The only way to overcome the number of qualifiers in the CL and EL is to get the overall co-efficient up. Not sure if these qualifiers count towards it though.


  9. Ally McCoist back to his dog whistleing best in tomorrow’s Mail:

    ‘Sad thing is that, in our country, our vindication will stick in some people’s throats’

    Can someone point out where the old club were in fact vindicated. What does stick in my throat Mr McCoist is the fact that you and people like you have no grip on reality and rather than embrace the truth and all that entails you are willing to peddle downright lies. I am afraid the results of these lies being fed to some of the more brain dead in certain communities could see us as a country dealing with bombs and bullets being sent in the post again to percieved bogeymen.


  10. upthehoops says:
    July 15, 2014 at 10:07 pm
    2 1 Rate This

    A hard fought win for Celtic tonight showing the risk attached to playing vital games so early. I hope the three teams on Thursday get equally positive results. The only way to overcome the number of qualifiers in the CL and EL is to get the overall co-efficient up. Not sure if these qualifiers count towards it though.
    ———-

    Pretty one-sided match highlighted by those Red Boots. Jings, talk aboot whit not tae wear :mrgreen:

    Seriously, no idea why this game was actually chosen ahead of three other ties that look more tasty. Surely Aberdeen or St Johnston’s matches are the pick of the bunch?

    Respect to whoever took that Green Saltire along.


  11. Is anybody missing Craigie Boy?
    Unlike Big Hands
    He didnt get involved in all that loonie stuff
    A true Spiv
    Paid nobody………Not even the face painter…… or the corner shop
    Not even the wife
    An out and out rascal
    But great fun
    If youre a Bampot


  12. Danish Pastry says:
    July 15, 2014 at 9:19 am

    “The Craig Houston chap does seem to me to be a genuine supporter.”
    ————————————–
    I’d agree that he has a reasoned approach that argues his club’s case strongly but seems to leave a gap in the conversation for debate. If he can rise above the mob mentality he might just distil the salient points into a coherent strategy. However there will forever be the temptation to jump on the populist bandwagon. Despite certain misgivings, I think Rangers are in such desperate need of a unifying figure that I’d be prepared to cut him a bit of slack.


  13. Matty

    The decision was made after we were awarded 2nd.
    The club had promised the squad a share of 2nd 3rd 4th whatever at the original awards amounts and honourably still paid it to them despite coming out many hundreds of thousands light due to the change.
    So hence his years loss.
    Anyway as I said its the way it works and we need to get on with it.
    As to the qualification mess at EUFA I agree. However Summer football fixes that. I’m all for it.


  14. Has this ever happened in Europe before?

    8/7/14
    Levadia 7 La Fiorita 0
    Tonight
    Sparta Prague 7 Levadia 0
    Betting syndicate anyone?


  15. ianagain says:
    July 15, 2014 at 11:15 pm
    1 0 Rate This

    Matty

    The decision was made after we were awarded 2nd.
    The club had promised the squad a share of 2nd 3rd 4th whatever at the original awards amounts and honourably still paid it to them despite coming out many hundreds of thousands light due to the change.
    So hence his years loss.
    Anyway as I said its the way it works and we need to get on with it.
    As to the qualification mess at EUFA I agree. However Summer football fixes that. I’m all for it.

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

    Thanks Ian, that makes more sense to me now, and I’ve been confused all this time. As you say its a low blow to change it after the final placings were decided but there are good reasons to make the change itself. I wonder if other more influential teams had been the ones needed to take the “hit” if a different decision might have been arrived at…

    I don’t think you have to worry about the needing to get on with it, both club and fans have and are doing so. (so much that I hadn’t quite spotted the harshness of this on Motherwell at the time).

    No PR games played. No accusations of agenda’s. No demands of whats rightfully Motherwells.
    Decent, dignified behaviour might almost be considered a novel approach in the current context of Scottish Football!


  16. One reason diddy clubs have been diddy for so long is financial. No shared gates. Two teams on television all the time. A skewed rewards system for the top two. A perverse voting system to preserve that status quo. And people wonder why those who were not the beneficiaries of that set up have not contributed much to the coefficient.

    Its nothing to do with 80 odd percent of the senior clubs in Scotland anyway. My lot haven’t been in Europe for 25 years so it wasn’t us.


  17. Auldheid says:
    July 14, 2014 at 4:12 pm

    “HP.
    Thanks for that. I do understand the point you are making and the SPL, in the commissioning of LNS and at the Commission itself have questions of intent of both the commission itself and the rules, to answer.”
    —————————————
    HirsutePursuit and Auldheid: I appreciate your measured and considered contributions concerning the LNS-Bryson findings. My earlier comment was clouded with passion and lacked the clarity that your own analytical resort to the rule books provided.

    Despite deriving benefit from your academic rigour, I am prone to lapse again into my neanderthal grunts.

    Any rule of law should find its basis in natural justice. That is, an outcome that would be seen to be fair and equitable to your ordinary Joe riding the Glasgow Underground on any given day. It may be that by dint of legal contrivance that what appears to be fair transpires to be fraudulent or vice versa. Unforseen precedent, an aggressive litigant or the small print can allow such anomalies to occur. However these nuanced outcomes would not be expected to be common and where they did occur would likely be in the shady recesses of questionable credit agreements or the suchlike. However when such fine distinctions come into play in a popular sporting context then I think the perpetrators of such injustices are missing the point.

    By its very nature sport relies on inherent fairness to function effectively. The mere suggestion of the presence of an inherent partiality just kills competitive sport: Stone dead.

    We know that numerous side letters were issued to Rangers (IL) players to placate their fears that EBT loans might not be a contractual entitlement. We know that all details of a players contract need to be registered with the governing body to allow players to be eligible to play. We know that the side letters were not registered but kept secret as part of an unfortunate administrative oversight. We know that many clubs have been severely sanctioned for fielding ineligible players with punishments including reversal of results to a three nothing defeat.

    Now I may not have the benefit of a Queen’s Council training or the intellectual capacity to absorb such but that doesn’t look like natural justice to me. That looks like expediency. Basically the rules were so badly broken that no-one dared admit how many shattered pieces they had been reduced to for fear of the whole integrity of the sport being called into question. I suppose we should be grateful for those considerate people who strove to keep the truth from us for our own good.

    So the intellectual rigour is oh so important since otherwise fools like me would cut down every law in the land to chase down the devil. A Landscape of necessary law is a sign of a civilised society. However let us not deceive ourselves. There are plenty out there that would allow themselves to be deceived without us adding our kindling to the bonfire. There are certain vanities that even a young child can see through.


  18. Carfins Finest says:

    July 15, 2014 at 10:21 pm

    Ally McCoist back to his dog whistleing best in tomorrow’s Mail:

    ‘Sad thing is that, in our country, our vindication will stick in some people’s throats’
    ++++++++++++++++++++++++++
    He should be asked if this bill for irregular/illegal ebts, the true nature of which was concealed from the LNS Commission, thus allowing him to claim vindication, was ever paid.

    https://drive.google.com/file/d/0B62m3ggkEX2RektpbGpoZGN2dWs/edit?usp=sharing

    The only difference between the conduct leading to the wee tax case and the big tax case is that a loser ebt type was backed in the beginning and they switched to one that managed to stay on the right side of tax law a couple of years later.

    The intent is obvious and they have already admitted motivation.

    He probably thinks that was a cute move and that the SPFL stand by and say nothing is an absolute disgrace given they have all the evidence of illegality and know the evidence was not provided when requested.


  19. Castofthousands

    I share your feelings but take solace that Matthew 23 reported the 4th woe right

    ” For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.

    Woes to the Scribes and Pharisees

    https://www.biblegateway.com/passage/?search=Matthew+23&version=ESV


  20. Castofthousands and Auldheid
    ============================
    I find it difficult to believe the HMRC challenge is over.

    Lord Doherty (correctly) relied heavily on the Edwards v Bairstow priciple. That is, a finding of fact can only be overturned on appeal if it is utterly at odds with the evidence presented.

    He has upheld the FTT majority decision on the basis that they made judgements that they “were entitled to take on the evidence.”

    Had the majority agreed with Dr Poon, Lord Doherty would have undoubtedly have given exactly the same response.

    There is though, one question that I cannot resolve:

    The following paragraph is taken from the majority decision:

    224 In applying the charging provisions anent earnings to the monies advanced here we have followed strictly the requirements for payment following on Garforth and AAM. We consider that the employees benefiting did not obtain an absolute legal entitlement to the monies. Having regard to the legal effect of the trust and loan structure, the employees’ entitlement or, rather, expectation is to no more than a loan. Further, we do not consider that that was altered by the employee’s status and powers as protector of his sub-trust: the fundamental structure could not be revised by the employee qua protector to confer absolute rights.

    Lord Doherty took the view that, having mentioned the role of Protector, the majority had considered how this had no real effect in placing the money at the unreserved disposal of the employee.He says that the majority made “clear findings made bearing upon the powers of protectors”.

    This, to me somewhat at odds with the following passage from Dr Poon’s dissenting opinion:

    150. In the case of Mr Bristol (sub-trust 64), the termination of his sub-trust was achieved by him appointing a new protector in his place. The trust deed was amended to make Mr Bristol a beneficiary from the date he ceased to be Protector.

    The Trustees wrote:

    In these circumstances, as in the case of the previous Sub-Trust, a
    discretionary distribution can be made to Mr Bristol by way of gift of all the Sub-Trust assets thereby bringing the Sub-Trust to an end.

    So, it is absolutely clear that, as protectors of their trust fund, the players had/have the ability to write-off the loan. The only reason that the British players did not do so, is that the interest on their loan creates a more tax advantageous inheritance tax position.

    The fact that most players have chosen not to write-off their loan, does not alter the fact that they have the power to do so and therefore have had the money placed at their unreserved disposal.

    This crucial point seems so utterly at odds with the evidence presented I cannot imagine that HMRC can allow it to go unchallenged.


  21. Just to add to Ryans comments earlier, I’d love to see all other Scottish teams do well in Europe, esp Motherwell. My dad was a lifelong fan – even took my mum on their first date to a game. The old man knew the way to a ladies heart.

    It would seem that 100% of the Rangers fans who occasionally post on here would like to see other Scottish teams succeed in Europe.

    Funny thing statistics.


  22. What sort of level are Ventura County Fusion who have just beaten a Scottish Championship side 3-1?


  23. Carfins Finest says:
    July 15, 2014 at 10:21 pm
    41 4 Rate This

    Ally McCoist back to his dog whistleing best in tomorrow’s Mail:
    ———

    Same thing in the DR. Fanning the flames. Wonder if the comments were before or after the defeat?

    The quintessential rable-rouser.


  24. HirsutePursuit says:
    July 16, 2014 at 1:41 am
    ============================
    Is it sufficient for either of the tribunals so far to simply satisfy themselves the loans will be repaid from the beneficiaries estate? Monies and properties can be transferred to others over a lifetime, and often are. The notion that the beneficiaries were told the loans need never be repaid seems a very real one. Surely to protect the innocent, honest taxpayers of this country, the tribunals should at least have recommended measures to ensure the tax would be paid eventually.

    Otherwise we are left to think the law of the land is actually happy that people can deliberately avoid paying the tax they should.


  25. Danish Pastry says:
    July 16, 2014 at 6:53 am
    0 0 Rate This

    Carfins Finest says:
    July 15, 2014 at 10:21 pm
    41 4 Rate This

    Ally McCoist back to his dog whistleing best in tomorrow’s Mail:
    ———

    Same thing in the DR. Fanning the flames. Wonder if the comments were before or after the defeat?

    The quintessential rable-rouser.
    =================
    McCoist will do anything whatsoever, dog whistling, rabble rousing, finger pointing etc, if it will deflect attention away from his pitiful managerial performance. He doesn’t care what the consequences might be, to him all that matters is himself. It really is as simple as that.


  26. andygraham.66 says:
    July 16, 2014 at 6:47 am
    6 2 Rate This

    What sort of level are Ventura County Fusion who have just beaten a Scottish Championship side 3-1?
    ———–

    Fourth tier apparently. There’s a quite surreal account of the event in the DR:

    http://www.dailyrecord.co.uk/sport/football/football-match-reports/ventura-county-fusion-3-rangers-3867330

    Is Greg Swan is an ’embedded’ journalist?

    If that wasn’t awkward enough, the surface was an old 3G pitch, rubber-crumb kicking up from the artificial turf with every bounce of the ball as it also stuck under feet and failed to run true throughout.

    It was ridiculous, truth be told.

    Concentration was another issue as, whenever the ball went out of play for a corner-kick or a throw-in, the PA announcer boomed into action with adverts for among other things, Dan the Pizza Man, a fried-chicken outlet, a pub and a shop which sold lemons.

    Miller was down with a knock and getting attention when, with awful irony, an advert came across for a back clinic.


  27. neepheid says:

    July 16, 2014 at 7:21 am

    5

    0

    Rate This

    Danish Pastry says:
    July 16, 2014 at 6:53 am
    0 0 Rate This

    Carfins Finest says:
    July 15, 2014 at 10:21 pm
    41 4 Rate This

    Ally McCoist back to his dog whistleing best in tomorrow’s Mail:
    ———

    Same thing in the DR. Fanning the flames. Wonder if the comments were before or after the defeat?

    The quintessential rable-rouser.
    =================
    McCoist will do anything whatsoever, dog whistling, rabble rousing, finger pointing etc, if it will deflect attention away from his pitiful managerial performance. He doesn’t care what the consequences might be, to him all that matters is himself. It really is as simple as that
    ————–
    The fact that no one seems capable or willing to question publicly his willingness to call the bears to arms against all and sundry says it all about our little country. The truth from Mr McCoist and the Scottish Media would be a fine staring out point.
    Edit to add: Clever how he does not name the enemies concerned just generalises that its ‘everybody thats against us’


  28. Carfins Finest says:
    July 16, 2014 at 8:08 am
    1 0 Rate This
    ———-

    And contrast that with other sports journalists. I was listening to The Telegraph Tour de France rest day podcast from yesterday. Very in depth and no punches pulled regarding the D word — doping.

    General consensus was that the Tour has changed although they did make observations about various teams. Contador’s team, and the man himself, refuse point blank to talk about it. Ask the D question with others and you don’t get invited back for press briefings. Others, though, are quite open. But one of the podcasters piped up with, ‘Journalism is not just about asking questions at press conferences, it’s about finding out things.’ The inference being, finding out with or without the cooperation of teams and riders. Doing a little bit of digging, a bit of sleuthing.

    It’s all still relevant because the current Tour leader, Nibali, was flanked by two former dopers at his press conference. But at least they did answer questions on the subject.

    Be helpful if our Scottish brethren would ask, research, and seek to discover the truth — no matter where it led. Big story under their noses right now surrounding the fall-out from Angela Haggerty’s appearance on BBC Scotland the other night … over to you, boys of the press corps.


  29. Carfins Finest says:
    July 16, 2014 at 8:08 am

    Clever how he does not name the enemies concerned just generalises that its ‘everybody thats against us’
    ===================
    I would call it cowardly rather than clever. The word sleekit springs to my mind whenever McCoist is mentioned- I can’t even begin to imagine why.


  30. MCFC at 12:11pm
    Tough Love

    The MSM, SFA, SPFL and establishment were godparents to an only child who’s unchecked self harming hedonism over many years led to its self destruction with no help from its more responsible, mature peers. They are now godparents to an only-toddler that is indulged in all matters, throws attention-seeking tantrums, knows no respect, knows no manners, is blameless of all misbehaviour and finds it impossible to make friends.

    I wonder how this one will turn out and how it will meet its end?
    ………………………..
    Hopefully we won’t have to wait ’til it’s 16 before it gets turfed oot the Hoose.


  31. Carfins Finest says:
    July 15, 2014 at 10:21 pm

    Ally McCoist back to his dog whistleing best in tomorrow’s Mail:

    ‘Sad thing is that, in our country, our vindication will stick in some people’s throats’

    Can someone point out where the old club were in fact vindicated. What does stick in my throat Mr McCoist is the fact that you and people like you have no grip on reality and rather than embrace the truth and all that entails you are willing to peddle downright lies. I am afraid the results of these lies being fed to some of the more brain dead in certain communities could see us as a country dealing with bombs and bullets being sent in the post again to percieved bogeymen.
    __________________________________________
    I’d love the opportunity to publicly ask Mr McCoist where he’d place this perceived victimisation of his old club in comparison with the genuine victimisation of those public figures with a Celtic connection, who received death threats and bullets and bombs. Then there’s those involved in various tribunals. And now Ms Haggerty… The man’s a complete fool.


  32. Good morning all,

    Excuse me while I ramble for a moment. Is it possible that HMRC have been doing just enough in their court cases so far to be in the ball park but deliberately holding back so that they lose each level, then appeal all the way until they get to the highest court in the land and once there they will not hold anything back?
    The reasoning behind this thinking being that burying oldco is not the end result.

    1. If HMRC won the case at this stage (or earlier) then they will have to start all over again if they decide to go after one of the big fish from down south (with lots more cash to fight back)

    2. If HMRC win at the highest court of appeal (which I believe is the Supreme Court in London) then all the hard work is basically done for HMRC for the future, a precident will have been set and every other team in the land will know exactly what to expect when Hector comes calling.

    3. If HMRC lose it will be a sad day for not just Scottish football but UK football in general.

    Ramble over, as you were.


  33. Somehow I think Mr McCoist’s fulsome demand for an apology for Sir David might fall on deaf ears amongst the pension holders of MIH Group. Unlike Mr McCoist, these pensioners have not been looked after financially in a tax-efficient manner by their employer.


  34. Ventura County Fusion 3 – 1 Sevco Fusion
    Could this be the nuclear event we have been waiting for?


  35. 250,000 T’Rangers shares sold yesterday……………. Mr. Stockbridge?


  36. From McCoist

    “I will never forget some of the things which have been said and done to our club by people who should have known better.”

    To McCoist

    As a hard working fellow country man I will never forget that Rangers Football Club assisted by Sir David Murray indulged in schemes whose specific aim was to ensure that high worth individuals, many of whom where (or on their way to be) multi-millionaires avoided paying taxes and thus deprive the nation of monies that could be put to the common good. Monies that could have gone the health service, community services, education and your much loved armed forces.

    You may believe that some form of victory has been won. If so it is only for those who believe avarice is the norm. One has to presume that no such tax avoidance scheme was offered to people at Ibrox who could really have done with the money, the tea ladies, the cleaners etc. Of course access to such schemes was not available to the vast majority of the 40k plus fans that filled your terraces and helped fill the pockets of the millionaires on the park and in the dug out.

    If you revel in the success of having millionaires, who do nothing more than kick a ball around a field, deprive your nation and fellow countrymen the income tax that the rest of us mere mortals have to pay then it is no wonder people feel abused and they will never forget the actions of Rangers Football Club and Sir David Murray.


  37. Yo, MSM, I’m missing some numbers here
    • How many of the 500,000,000 bear diaspora were there ?
    • What was VF’s budget and loss last year ?
    • How much does the VF manager earn ?
    • What is the total net worth of VF’s stadium and training facilities ?
    • When do VF expect to play in the Champions League ?


  38. wottpi says:
    July 16, 2014 at 10:21 am
    To McCoist
    ===============================
    Excellent – perfectly put – although I would add “and yourself” to the very end.


  39. Joburgtim, I like the way you are thinking, but it was once portrayed on here that the Aberdeen asset management case provided precedents for future EBT cases. And added to that, the MIH parts already conceded and the new cases referred back by Lord Hoopy, it looks like fabric damage limitation is part of the deal.
    “There are no winners” my arse, HMRC will close this loop and recoup some dough from somewhere else, the unchallenged Phoenix is well down the line without paying the penalty in comparison to their debts and cheatery.
    Best of luck to all clubs in all competitions this season, progress and moving on to better things is something the rest of us can do to leave them further behind, where the current brand belongs.


  40. It used to be called the Peter Principle . . .

    . . . but surely after the Ace Ventura shambles it must now be renamed the Ally principle – with bells on

    http://en.wikipedia.org/wiki/Peter_Principle

    The Peter Principle is a concept in management theory in which the selection of a candidate for a position is based on their performance in their current role rather than on their abilities relevant to the intended role. It is named after Laurence J. Peter who co-authored the humorous 1969 book The Peter Principle: Why Things Always Go Wrong with Raymond Hull. The authors suggest that people will tend to be promoted until they reach their “position of incompetence”.


  41. mcfc says:
    July 16, 2014 at 12:24 pm

    The Peter Principle: Why Things Always Go Wrong with Raymond Hull

    A bit hard on Raymond Hull there, MCFC 🙂


  42. English Comprehension Test

    Class, today’s exercise is in two parts

    Part One

    Print out the article below and highlight (in the colour of your choice) signs that the bears are beginning to collect facts and assemble them into reasoned thoughts and also, are beginning to speak publically to each other about these thoughts. Please do not be distracted by attempts to dilute or mitigate the stark facts with platitudes and whataboutery- simply highlight the key phrases. http://www.gersnet.co.uk/index.php/latest-news/260-ally-mccoist-and-rangers-time-for-some-home-truths

    Part Two

    Read ONLY the words you have highlighted and then formulate a 10-20 word summary of the club/company’s prospects for EACH of the following:

    a) increasing football success
    b) increasing commercial success
    c) increasing social value

    You have 120 days, starting now.


  43. McCoist’s comments are most amusing. He’s not even trying to be ironic.

    If only a journalist had taken a moment to ask him a few questions. An easy one for starters would be regarding these EBT’s you think we should be apologising to Sir David about. How come Mr Souness was a recipient of such payments whilst not employed by the old club? On the EBT subject Ally, were you ever a recipient of one and given the timing of Mr Souness receiving one, did you get yours when you were working on Question of Sport?

    When I was a young lad, my father used to take me down to Muirton Park to watch St Johnstone. In the early 80’s I used to really like Ally. He was a fine player. This leads me to another question. Ally constantly moans about Rangers losing £40million worth of players. Liquidation was the reason for this Ally, but ignoring that irritating fact, had you been at your playing peak in 2012, are you seriously suggesting you wouldn’t have grabbed the opportunity to walk away?


  44. Billy Boyce says:
    July 16, 2014 at 12:33 pm

    Good stuff and as pointed out a wee while ago a similar exercise could be undertaken with regard to all the areas he has offered his expert opinion on, even though he is merely a simple football man.

    The whole thing just stinks of him, as a very mediocre football manager, deflecting away from a poor product on the park and his taking of an exorbitant amount of money out of the club.

    I for one was drawn to his cheekie chappie persona in the past but the events of the last few years have shown him to be, at least, a man of very poor judgement and intellect or at worse a sleekit wee daud of stuff you wouldn’t stand in.


  45. Rangers lost to a 4th tier semi-professional American team? Oh dear. I can’t wait to see the ‘Gers in Crisis’ headlines and cracked Rangers crest adorning the back page of the Record….

    *waits*


  46. valentinesclown says:

    July 16, 2014 at 12:57 pm

    That’s actually a very good read, and anyone who dismisses the Rangers fans as a deluded homogeneous mass should be advised to take a look at that article.

    There’s a couple of small bits I could take issue with, but it would be petty to focus on them rather than the whole tone of the piece.


  47. upthehoops says:

    July 15, 2014 at 7:23 pm

    35

    0

    Rate This

    ekt1m says:
    July 15, 2014 at 3:53 pm

    Prior to 1926 a commitee picked the team, something Scotland continued up to the 1960′s.
    ———————————————–

    Story told to me by a Lisbon Lion. When Jock Stein was in temporary charge of Scotland in the 60′s the selectors run a draft past him of the players they had picked. There were 12 Rangers players. Big Jock asked them if they knew that he could only play 11 men in the team!
    ================================================================

    On a similar tack, a Scotland selector ie committee man, was sent to Highbury to run the rule over Peter Marinello, by the Scotland manager at the time, Bobby Brown.
    He is believed to have reported back that Marinello was O.K. but that Brown should consider Bob McNab for the future. McNab was English and had been capped by them at that time.


  48. Danish Pastry says:
    July 16, 2014 at 1:54 pm
    And a wee read from Phil. Almost forgot the current saga in the wake of the BTC war dances.
    ===========================
    PMG seems very impressed with GW and PN – almost wishing them well – but at the same time suggesting they are on an impossible quest ie share option and share offering PDQ or curtains without nefarious CIBE (cash in brown envelopes)..

    Also “Nash is becoming increasingly central to in making sure that any non-essential spending is cut out wherever possible”. No mention of their opinion of Ally..Well his ST sales value is down significantly – so what is he contributing at astronomical expense – more and more voices are speaking the unspeakable – he’s a donkey.


  49. peterjung says:
    July 16, 2014 at 3:58 pm

    This has to be seen to be believed…….
    =================================
    That reminds of Wednesday afternoons at school in the 80’s – playing on the astroturf pitch at Helenvale.
    But looking at the video, I think we played to a higher standard back then, IIRC. 🙄

    But, to be honest that is a shocking playing surface, and the markings must be confusing.
    Ally should really be asking;
    “Who are these people who booked these games against ‘worldclass’ amateurs on American football pitches ?!”
    This tour could get very embarrassing / morale sapping…


  50. Plastic pitch with multiple markings and an opposition playing in red white and blue strips.
    All very confusing but plenty of ready made excuses for our Mr McCoist

    I’m guessing this one will not be used on the promotional material for the upcomiing share offer.


  51. Here’s the latest epistle from Brother McMurdo. If any bampot posted this sort of stuff on a messageboard there would be a flurry of replies exclaiming “Nurse!” However, it’s worth treating us to a spot of light relief from the doom and gloom of Scottish Football.

    July 16, 2014 by billmcmurdo

    The Games People Play

    Okay, I am going to say it – the Commonwealth Games is utter pap.

    Second and third rate athletes competing in Games which are increasingly lessening in importance, disruption to Glasgow’s traffic, the use of the Games as a political football and the obvious use of the spectacle as a means to upgrade the facilities around a particular stadium – curiously not the one in which any competition takes place – I mean, what’s not to get excited about?

    The fact is that these Games have been hijacked for political, financial and social engineering purposes.

    I suspect that the compliant and complicit Scottish media will already be planning to hype them beyond the tournaments of Olympian gods. However, the reality is that they will be a blip in the history of modern sport, important only to people like Alex Salmond who will cynically use them to promote his own presidential ambitions – and Peter Lawwell, who has already manged to wangle significant changes to the landscape and infrastructure around Celtic Park, as well as demolishing London Road school, much to the chagrin of Historic Scotland.

    I am hearing that Mr Lawwell has far more say in the running of these Games than could be considered appropriate but no doubt this will be put down to sour grapes.

    Events of the past few years have seen Rangers being persecuted in what has to be arguably the worst witch hunt in modern Scottish society, while Celtic have enjoyed preferential status with the nodding acceptance of the so-called Scottish Government.

    The sad fact for the people of Scotland today is that there is a stark choice between two horrible political entities -the SNP, who are plotting to break up the UK and bring about a Scottish republic and Labour, who run Glasgow City Council for the seeming benefit of one football club and who have affinities with Irish Republicanism.

    Between these two parties they have manged to make a mockery of the Commonwealth Games.

    As I have said before, the SNP and Labour are two cheeks of the same backside. How tragic that the fight to maintain the Union in September’s referendum has been left to the largely Labour-dominated Better Together. Talk about foxes in charge of the chicken coop…

    The Brazil World Cup brought to the fore political corruption and endemic corruption in sport itself. The football-loving nation of Brazil was more concerned with the way that the World Cup had defiled Brazilian society and rightly so. The future of both the World Cup and FIFA itself is at stake, after alleged criminality such as match fixing and betting scandals.

    Sadly, the Commonwealth Games is also raising similar questions about who actually benefits from them. One thing is for sure, there is nothing common about the wealth generated by the Games. The East End has seen fabulous regeneration, particularly in the direct vicinity of Celtic Park.

    The alleged state aid given to a particular team in Glasgow is a hot topic online but I can assure readers that some of the biggest names in Scottish journalism are showing keen interest in the story. Of course, these journos know that they will never be given editorial consent to do their job and pursue what could be the biggest story in decades.

    What is particularly galling and very sad is not that the Scottish media has no interest in probing whether or not a certain team has gained competitive advantage from both soft loans and a “friendly” City Council, the link between the two being the Labour Party.

    No, that’s not the galling part.

    The galling part is that the Scottish media spends all its time trying to smear another Glasgow team, whose innocence has been proved time and time again.

    The existence of this witch hunt alone – which shows no sign of abating – is proof beyond argument that there is indeed something very dark and corrupt at the heart of Scotland.


  52. Billy Boyce says:
    July 16, 2014 at 5:25 pm
    The Games People Play
    ========================
    Brilliant – but how do you parody that – what we need is more court cases with evidence presented under oath, cross-examination and the threat of perjury rather than under the influence of willful ignorance and clinical psychosis. Sue them Bill, sue them all.


  53. Matty Roth says:
    July 16, 2014 at 5:49 pm
    1 0 Rate This

    peterjung says:
    July 16, 2014 at 5:35 pm
    1 0 Rate This

    neepheid says:

    July 16, 2014 at 3:25 pm

    http://thefrontofthebus.blogspot.co.uk/2014/07/project-charlotte-plan-to-liquidate.html

    Interesting background if accurate.
    ,,,,,,,,,,,,,,,,,,,,
    Mmmm…
    Action points classified under 3 headings
    CW
    MCR
    GW
    CW will be Our Hero the ace Spiv from billionaire land
    MCR will be the previous name of D&P so no surprise there
    But
    I wonder who GW is ??
    Could it be a Football Consultant representing Minty on the project team ?
    The one who used to work for Man City .?
    Naw
    …surely not


  54. A particularly nauseating aspect of McCoist’s sermon to the massed media was he chose to mention clubs by name as having no money. St Johnstone among others were named yet they have been a model of how it should be done financially for years, and they got their reward with an excellent cup win last season. Does he really think the people at that club are sitting down in the dumps due to no Rangers in the league? I could go on, but I think the best summary of what he said is that Scottish football can only be good if Rangers are winning the top league, no matter how that success is financed.

    The Journalists who sat and listened to that nonsense then repeated it varbatim without challenge should be ashamed. I do expect someone to take it to pieces though, most likely Tom English or Glenn Gibbons. Graham Speirs to his credit would only be repeating what he said last week about David Murray were he to challenge what McCoist said.


  55. GoosyGoosy says:
    July 16, 2014 at 7:11 pm

    You know, I know and everyone else knows its Gary Withey 😉


  56. Naming a Stand at Ibrox in good memory of Sandy Jardine and his Family is to be commended.

    A Good Man


  57. Matty Roth says:
    July 16, 2014 at 5:49 pm
    2 0 Rate This

    peterjung says:
    July 16, 2014 at 5:35 pm
    1 0 Rate This

    neepheid says:

    July 16, 2014 at 3:25 pm

    http://thefrontofthebus.blogspot.co.uk/2014/07/project-charlotte-plan-to-liquidate.html

    Interesting background if accurate.
    =====================================

    Is this new? I don’t recall seeing this before?

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

    I’m pretty certain it was shared before PJ. Possibly by Charlotte Fakes.
    Certainly it looks familiar to me.
    ———

    I’m thinking that was originally a Charlotte Fakes posting, too. Some of the stuff from that source was removed pretty quickly. There was, and I suppose there still is, a lot of scepticism surrounding her materials.


  58. SJ a v decent type –

    Difficult to understand reactions by negative td imbecilic imbeciles – but it is so


  59. I find myself in agreement with this from Mr McMurdos ramblings:
    ‘something very dark and corrupt at the heart of Scotland’

    The rest is just a jumble of words that seem to have been wrongly rearranged by himself.

    Reminds me of that wonderful Morcambe and Wise sketch with Andre Previn. ‘I am playing all the correct notes. Maybe just not in the correct order’


  60. You’d think @RangersInter didn’t like McCoist:

    If McCoists lips move, treat with contempt.
    1. RIFC Feb 2013
    i.imgur.com/9yjjs1i.jpg
    2. Statement May 2014.
    eveningtimes.co.uk/rangers/mccois…
    12:15am – 16 Jul 14


  61. I watched about 10 seconds of the video from yesterday’s Ventura Highway v A Horse With No Name FC “match”. I clicked on some random segment and heard The Sash. Nauseating. I admit I watched for less than 10 seconds and so it was possibly the only 10 seconds of the Sash that was sung during the whole match. Shameful stuff.
    On a brighter note well done to Celtic for winning last night (it’s all about the UEFA co-efficient!) and good luck to the other 3 Scottish teams tomorrow.


  62. cowanpete says:

    July 16, 2014 at 9:24 pm
    You should have stuck with it 39 min 57 seconds in the commentator # tribute act


  63. OT as this is TSFM but as Billy Boyce has posted McMurdo juniors latest offering I will join him on the naughty step if that is what comes of this. I would not bother talking about McMurdo’s world here as I am not able to be as rude as I would like but watching the young hopeful athletes on the news , the crowds supporting the baton relay and just finishing watching the Chris Hoy offering on BBC I will have a go . Trying to talk down the CG to score a minor point for a football team or a minor point in the vote in September is poor. The clue is in the name is The Commonwealth Games .You do the entire Commonwealthh a disservice by talking down the games and a massive disservice to Scotland and the UK. I am hoping for a successful games and a lot of our young people to compete for and win medals. To tar our young athletes as second and third rate is pathetic. They will compete with what is in front of them and if they win well and good if not that is how sporting integrity works. This is a game for The Commonwealth that happens to be in Scotland and if more investement has gone to one area of Glasgow deal with it . I hope for a great games, a great Ryder Cup and a great European football season and if that is inconvenient for a small section of the population with a narrow minded agenda tough luck.( For the avoidance of doubt CG stands for Commonwealth Games not for Charles Green.) 😆


  64. hector says:
    July 16, 2014 at 11:27 pm
    ‘..Trying to talk down the CG to score a minor point for a football team or a minor point in the vote in September is poor..’
    —————
    It is worse than poor, Hector. It is a very definite sign of mental imbalance. The author is clearly sick in the head, and alienated from the bulk of the UK population and clearly living in a hate-filled world of his own creation.

    He clearly, like the former majority shareholder of the RFC(IL), has absolutely no grasp of the concept of ‘sport’ or ‘integrity’ or even ‘sporting integrity’.

    The tragedy for us is that one of our sports, Association Football, has been buggered about by the same lack of understanding, on the part of the bodies charged with protecting the sporting ideal, and they have not at all been held to account for that buggeration by the SMSM.

    The author of such a vile piece of nonsense will have made no friends even among many of those who share certain of his sentiments. I doubt if there will be more than a handful of those who were supporters of RFC(IL), and are now supporters of the new The Rangers FC, who will not feel the same anger as we at such talking down of the Games and of our own athletes and competitors.

    The author will be regarded as a weirdo, and a stupidly insulting one at that.
    In my opinion.

    I was in Glasgow all day yesterday, and was powerfully aware of the buzz and excitement and sheer bubbly enthusiasm in the place.

    Like you, Hector, and like a genuine 5 000 000 people in Scotland, I wish and hope that these Commonwealth Games go brilliantly well, that their legacy will be a reinforcement of the concept of sport and integrity in sport, and of the use of ‘clean sport’ as a means of bringing decent folk together.

    And McMurdo can go hang himself from the highest point in the Cuningar Loop!


  65. Billy Boyce says:
    July 16, 2014 at 5:25 pm

    “I suspect that the compliant and complicit Scottish media will already be planning to hype them beyond the tournaments of Olympian gods.”
    —————————————–
    McMurdo recruits a convenient accessory to flail his apparent opponents with. What this tells me is that TSFM angst concerning the complicity of the SMSM has gained enough traction for it to become recognised currency. That McMurdo should use this recognition to try to buttress his own claims will not fool any regular readers of the blog. It may mean however that SMSM’s failure to stand its ground and do its job means that its credibility gets eroded from all sides.

    To borrow from Auldheid’s use of biblical text: Hosea 8:7 – “They sow the wind and reap the whirlwind”.


  66. “Second and third rate athletes” Really Bill? Usain Bolt and Mo Farrah are second or third rate? your head is so far up your erchie that you get to taste your food again on its way down.


  67. Danish Pastry says:
    July 16, 2014 at 8:12 pm
    5 0 Rate This

    Matty Roth says:
    July 16, 2014 at 5:49 pm
    2 0 Rate This

    peterjung says:
    July 16, 2014 at 5:35 pm
    1 0 Rate This

    neepheid says:

    July 16, 2014 at 3:25 pm

    http://thefrontofthebus.blogspot.co.uk/2014/07/project-charlotte-plan-to-liquidate.html

    Interesting background if accurate.
    =====================================

    Is this new? I don’t recall seeing this before?

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

    I’m pretty certain it was shared before PJ. Possibly by Charlotte Fakes.
    Certainly it looks familiar to me.
    ———

    I’m thinking that was originally a Charlotte Fakes posting, too. Some of the stuff from that source was removed pretty quickly. There was, and I suppose there still is, a lot of scepticism surrounding her materials.
    =================================
    Since we are looking at the old stuff again, we shouldn’t forget this:

    http://www.scribd.com/doc/155076521/Project-William

Comments are closed.