To Comply or not to Comply ?

UEFA Club Licensing. – To Comply or not to Comply ?

On 16 April 2018 The UEFA Club Financial Control Body (CFCB) adjudicatory chamber took decisions in the cases of four clubs that had been referred to it by the CFCB chief investigator, concerning the non-fulfilment of the club licensing criteria defined in the UEFA Club Licensing and Financial Fair Play Regulations.

Such criteria must be complied with by the clubs in order to be granted the licence required to enter the UEFA club competitions.

The cases of two clubs::

Olympique des Alpes SA (Sion Switzerland )

and

FC Irtysh  (Kazakhstan) 

are of particular interest to those following the events under which the SFA awarded a UEFA License to Rangers FC in 2011 currently under investigation by the SFA Compliance Officer because

  1. The case documentation tell us how UEFA wish national associations to apply UEFA FFP rules
  2. The cases  tell us what might have happened to Rangers  FC in 2012 had they not gone into liquidation and as a consequence avoided the same type of sanctions that UEFA applied to Sion and Irtysh.

 

FC Sion  (Olympique des Alpes SA)

Here we are told how the Swiss FL and then the UEFA CFCB acted in respect of FC Sion in 2017 where a misleading statement was made in the Sion UEFA licensing application.

Full details can be read at

http://tiny.cc/y6sxsy

 

but this is a summary.

In April 2017 the Swiss FL (SFL) granted a licence to Sion FC but indicated that a Disciplinary case was pending.

In July 2017 the CFCB, as part of their licence auditing programme,  carried out a compliance audit on 3 clubs to determine if licences had been properly awarded. Sion was one of those clubs.

The subsequent audit by Deloitte LLP discovered Sion had an overdue payable on a player, amounting to €950,000, owed to another football club (FC Sochaux ) at 31st March 2017 as a result of a transfer undertaken by Sion before 31st December 2016, although the €950,000 was paid in early June 2017.

Deloitte produced a draft report of their findings that was passed to SFL and Sion for comment on factual accuracy and comment on the findings. Sion responded quickly enabling Deloitte to present a final report to the CFCB Investigation Unit. In response to the Deloitte final report Sion stated:

“il apparaît aujourd’hui qu’il existait bel et bien un engagement impayé découlant d’une activité de transfert. Ce point est admis” translated as

“it now appears that there was indeed an outstanding commitment arising from transfer activity. This is admitted”

What emerged as the investigation proceeded was that the Swiss FL Licensing Committee, after granting the license in April and as a result of a Sochaux complaint of non-payment to FIFA, had reason to refer Sion’s application to their Disciplinary Commission in May 2017 with regard to the submission of potentially misleading information by FC Sion to the SFL on 7th April 2017 as part of its licensing documentation.

Sion had declared

“Written confirmation: no overdue payables arising from transfer activities”, signed by the Club’s president, stating that as at 31 March 2017 there were no overdue payables towards other football clubs. In particular, the Club indicated that the case between FC Sion and FC Sochaux regarding the transfer of the player Ishmael Yartey was still under dispute.

The SFL Disciplinary Commission came to the conclusion that FC Sion had no intention to mislead the SFL, but indeed submitted some incorrect licensing documentation; the SFL Disciplinary Commission further confirmed that the total amount of €950,000 had been paid by the Club to FC Sochaux on 7 June 2017. Because of the inaccurate information submitted, the SFL Disciplinary Commission decided to impose a fine of CHF 8,000 on the Club.

Whilst this satisfied the SFL Disciplinary process the CFCB deemed it not enough to justify the granting of the licence as UEFA intended their FFP rules to be applied.

Sion provided the CFCB with a number of reasons on the basis of which no sanction should be imposed. In particular, the Club admitted that there was an overdue payable as at 31 March 2017, but stated that the mistake in the document dated 7 April 2017 was the result of a misinterpretation by the club’s responsible person for dealing with the licence (the “Club’s licence manager”), who is not a lawyer. The Club affirmed that it never had the intention to conceal the information and had provisioned the amount due for payment and that, in any case, it has already been sanctioned by the SFL for providing the wrong information.

The CFCB Investigation Unit accepted that the Sion application, although inaccurate, was a one off misrepresentation and not a forgery, (as in intended to deceive ) but that nevertheless an overdue payable did exist at 31st March and a licence should not have been granted.

Based on their findings, the CFCB Chief Investigator decided to refer the case to the CFCB Adjudicatory Chamber and suggested a disciplinary measure to be imposed on FC Sion by the CFCB Adjudicatory Chamber, such measure consisting of a fine of €235,000, corresponding to the UEFA Revenues the Club gained by participating in the 2017/2018 UEFA Europa League.

The CFCB Investigatory Chamber submitted that it was  appropriate to impose a fine corresponding to all the UEFA revenues the Club gained by participating in the competition considering the fact that FC Sion should not have been admitted to the competition for failing to meet one of its admission criteria.

 

The Adjudicatory Chambers took all the circumstances (see paras 91 to 120 at http://tiny.cc/i8sxsy ) into consideration and reached the following key decisions.

  1. FC Sion failed to satisfy the requirements of Article 49(1) of the CL&FFP Regulations and it obtained the licence issued by the SFL not in accordance with the CL&FFP Regulations.
  2. FC Sion breached Articles 13(1) and 43(1)(i) of the CL&FFP Regulations. (Documents complete and correct)
  3. To exclude FC Sion from participating in the next UEFA club competition for which it would otherwise qualify in the next two (2) seasons (i.e. the 2018/19 and 2019/20).
  4. To impose a fine of two hundred and thirty five thousand Euros (€235,000) on FC Sion.
  5. FC Sion is to pay three thousand Euros (€3,000) towards the costs of these proceedings.

Comment in respect of the award of a UEFA Licence in 2011 to Rangers FC.

It is now public knowledge that an actual liability of tax due before 31stDecember 2010 towards HMRC, was admitted by Rangers FC before 31st March 2011.

This liability was described as “potential” in Rangers Interim accounts audited by Grant Thornton.

“Note 1: The exceptional item reflects a provision for a potential tax liability in relation to a Discounted Option Scheme associated with player contributions between 1999 and 2003. A provision for interest of £0.9m has also been included within the interest charge.”

The English Oxford Dictionary definition of potential is:

Having or showing the capacity to develop into something in the future.

Which was not true as the liability had already been “developed” so could not be potential.

This was repeated by Chairman Alistair Johnson in his covering Interim Accounts statement

“The exceptional item reflects a provision for a potential tax liability in relation to a Discounted Option Scheme associated with player contributions between 1999 and 2003. “  where he also added

“Discussions are continuing with HMRC to establish a resolution to the assessments raised.”

This could be taken as disputing the liability but In fact the resolution to the assessments raised would have been payment of the actual liability, something that never happened.

In the Sion case it was accepted the misleading statement was a one off misrepresentation, but at the monitoring stages at June 2011 in Ranger’s case the status of the liability continued to be misrepresented and in September the continuing discussions reason was repeated, along with a claim of an instalment paid whose veracity is highly questionable.

The Swiss FL Licensing Committee did at least refer the case to their Disciplinary Committee when they realised a misleading statement might have been made. The SFA however in August 2011, when Sherriff Officers called at Ibrox for payment of the overdue tax , did no such thing and pulled up the drawbridge for six years, one that the Compliance Officer is now finally charged with lowering.

 


 

The case of FC Irtysh of Kazakhstan is set out in full at http://tiny.cc/y9sxsy  and is a bit more straightforward but is nevertheless useful to compare with events in 2011 in Scotland.

Unlike Rangers FC , FC Irtysh properly disclosed that they had an overdue payable to the Kazakhstan tax authorities at the monitoring point at 30th June 2017. This caused the CFCB Investigatory Unit to seek further information with regard to the position at 31st March

It transpired that Irtysh had declared an overdue payable at 31st March but cited their financial position (awaiting sponsor money) as a reason for non payment to the Kazakhstan FA who accepted it and granted the licence. The outstanding tax was paid in September 2107.

The outcome of the CFCB Investigation was a case put to the CFCB Adjudicatory Chamber  who agreed with the CFCB Investigation Unit that a licence should not have been granted and recommended that Irtysh be fined the equivalent of the UEFA prize money, (that had been withheld in any case whilst CFCB investigated.)

The CFCB Adjudicatory Chamber however decided that a fine was not sufficient in sporting deterrent terms and ruled that:

 

  1.  FC Irtysh failed to satisfy the requirements of Article 50bis(1) of the CL&FFP Regulations and it obtained the licence issued by the FFK not in accordance with the CL&FFP Regulations.
  2. To withhold four hundred and forty thousand Euros (€440,000) corresponding to the UEFA revenues FC Irtysh gained by participating in the 2017/2018 UEFA Europa League.
  3. To exclude FC Irtysh from participating in the next UEFA club competition for which it would otherwise qualify in the next three (3) seasons (i.e. the 2018/19, 2019/20 and 2020/21 seasons). This sanction is deferred for a probationary period of (3) three years. This exclusion must be enforced in case the Club participates again in a UEFA club competition having not fulfilled the licence criteria required to obtain the UEFA licence in accordance with the CL&FFP Regulations.
  4. FC Irtysh is to pay three thousand Euros (€3,000) towards the costs of these proceedings. “

 

The deferral was because unlike Rangers FC,  FC Irtysh had properly disclosed to the licensor the correct & accurate financial information required, so the exclusion was deferred for a probationary period of (3) years.

 

Comment in respect of the award of a UEFA Licence in 2011 to Rangers FC.

From the foregoing it could be deduced that had Rangers FC qualified for the Champions League (or European League) and not gone bust as a result and so not entered liquidation BUT it became public knowledge by 2012 that a licence had been wrongly and possibly fraudulently granted then

  1. Rangers would have been fined the equivalent of their earnings from their participation in the UEFA competitions in 2011
  2. At least a two year ban from UEFA Competitions would have been imposed, but more likely three in view of repeated incorrect statements.
  3. The consequences of both would have been as damaging for Rangers survival as the real life consequences of losing to Malmo and Maribor in the qualifying rounds of the Champions and European Leagues.

Karma eh!

Interestingly in the UEFA COMPLIANCE AND INVESTIGATION ACTIVITY REPORT 2015 – 2017 , the CFCB investigatory chamber recommended that both the Kazakhstan FA and Swiss FA as licensors

“pay particular attention to the adequate disclosure of the outstanding amounts payable towards other football clubs, in respect of employees and towards social/tax authorities, which must be disclosed separately;

Would the same recommendation apply to the Scottish FA with regard to their performance in 2011 and will the  SFA responses thereafter to shareholders in a member club be examined for compliance with best governance practice by the SFA Compliance Officer investigating the processing of the UEFA Licence in 2011?

This would be a welcome step in fully restoring trust in the SFA.

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About Auldheid

Celtic fan from Glasgow living mostly in Spain. A contributor to several websites, discussion groups and blogs, and a member of the Resolution 12 Celtic shareholders' group. Committed to sporting integrity, good governance, and the idea that football is interdependent. We all need each other in the game.

7,185 thoughts on “To Comply or not to Comply ?


  1. EASYJAMBOJULY 4, 2018 at 12:34
    EJ, You could also add that the biggest creditor shafted by Romanov was Romanov HIMSELF. ie he was the largest shareholder (over 50%) in Ūkio bankas
    £27m of the £30m, if my memory serves me correctly, was the debt to UB.

    HS


  2. TheLawMan2July 4, 2018 at 11:31
    “New Rangers” are the baddies because the SFA and SPFL say they are the same club. Is that a fair summary ?’
    _____________________
    Don’t be obtuse, TheLawman2:

    RFC(IL) were the baddies in football because they cheated football by playing players they ought not to have played because their tax cheating made them tell lies to the SPL and the SFA about what they were paying their players.

    TTRFC Ltd are baddies because they claim a history and honours and titles to which they have no title through their own sporting efforts, and dishonestly advertise themselves as being the same football club, with the collusion and complicity of a rotten, cheating Sports ‘governance’ body.

    The football history of RFC(IL) died with the liquidation of that club, and cannot be added to posthumously.

    Appealing to the very governance body which admitted the brand new club as a brand new club into Scottish football to support the very lie they created does nothing for your argument.


  3. “We love that Rangers fans have been very vocal on our social media channels since our new partnership was announced and we hope that as our journey together truly begins they will recognise that we will always endeavour to listen and that our desire and passion is to produce Rangers kit and products for the team and supporters that fit perfectly with the needs of this great club and their loyal supporters.”
    (Hummell CEO)

    Well they certainly did listen.  An orange third kit and they don’t have Dick Advocate to blame this time.

    A perfect fit for the needs of many fans.  ( I will not use supporters, since many of the people we will see going about in one will never be seen at a football match.)


  4. jimbo July 4, 2018 at 13:12
    =========================
    What was said in BDO’s final report as Hearts administrators.

    “Prior to the Administrators’ appointment 7,000 season tickets had been sold for the season 2013/14, and all monies had been expended. As a result, a requirement for an additional 3,000 supporters to purchase season tickets was needed to ensure the Club’s survival, whilst the Joint Administrators sought a sale of the Club as a going concern. Actual total season ticket sales of circa 10,500 were achieved ultimately.”

    The previous regime had spent all the money from 2013/14 ST sales as it came in, before putting the club into administration in June 2013. BDO’s appeal meant that the club was able to run on a shoestring budget during season 2013/14 (they were relegated).

    If there was anything that really angered me about the Hearts going into administration, it was the Board’s spending of the following season’s ST money. The way that Hearts was run latterly meant that all funds from the big ticket items (STs, SPL prize money, transfer fees etc.) went straight to Lithuania.  Hearts were left to run with walk up ticket and other week to week revenue streams. If they needed cash to meet a wage bill or tax demand they had to request the money from their Lithuanian bankers.  That money wasn’t always forthcoming timeously, leading to Hearts failing to pay wages on time on more than one occasion. 


  5. EJ,  I think I’ve told you before, I worked in Edinburgh at the time.  Was really friendly with 3 jambos and I confirm there was no lashing out blaming others.  There was huge sadness and worry.  If I remember correctly they blamed Romanov but not to the point of ‘hang him from the nearest tree!’.

    Having said that two of them were gentlemen and very polite.  The other one – a woman- let’s just say she called things as she saw them.  I used to go out every morning at 10 am for a smoke with her.  She would tell me all about the latest game at Tynecastle.  My goodness she hated Celtic!   I would have to interrupt her rant sometimes and say ‘Liz, you do know I support Celtic?’  She would just laugh and say ‘aye but your OK’


  6. THELAWMAN2

    JULY 4,
    2018 at

    11:31

     

    So to summarise, “Old Rangers” are the baddies because of what happened with all the tax stuff, which i completely understand and get.  I offer no excuse on that front.

    ———————————————————————————————-

    Just call it what it is .

    It’s cheating

    Rangers , under direct instruction from David Murray , cheated …….for over 10 years.

    Don’t conflate every other issue around that one . Start from a basis of what actually happened. 

    If you have to parse around that , then it’s no surprise very few are prepared to give you the time of day on just about anything 

    It’s quite simple really, Rangers systematically and methodically cheated . And remember who they cheated .

    They cheated their partner clubs in the SPL. Rangers had the same shareholding as every other top tier club, equal and seperate. Yet they cheated , for their own sporting and financial enrichment .

    They effectively stole from their partners and yet to this day virtually nobody from Rangers, and certainly not you is prepared to accept that and apologise. 

    You previously said you “ didn’t have much time for Murray , but hated Whyte “

    Which very very clearly shows where your priorities lie in these matters. You shrug your shoulders about the guy responsible for massive scale cheating .

    Which clearly shows that massive scale cheating doesn’t bother you , not really , not that much . Certainly not enough to admit to it or apologise for it .


  7. TheLawMan2
    July 4, 2018 at 11:31
    So to summarise, “Old Rangers” are the baddies because of what happened with all the tax stuff, which i completely understand and get.  I offer no excuse on that front.
    “New Rangers” are the baddies because the SFA and SPFL say they are the same club.  
    Is that a fair summary ?

    Your guru has spoken.( no really he has)
    “DAVE KING has lifted the lid on his plan to rescue Rangers Oldco from liquidation and return the club to the condition it was in before the financial meltdown of 2012.
    King – who has returned to Glasgow from South Africa to head up the club’s next board meeting – dropped the bombshell during a round of interviews at Ibrox yesterday and insists there is a legal mechanism in place which could unwind all the damage done to the club since its collapse under Craig Whyte.
    With liquidators BDO continuing to pursue millions of pounds worth of damages on behalf of the creditors who were left around £50m out of pocket, there is now at least an outside possibility that enough cash could be recouped to pay that sum back in full.
    And while the process of reversing the liquidation of any distressed company – let alone one which is currently at the centre of a cluster of high profile legal cases – would be extraordinarily complex, King insists it can be done.”
     
    Is this the shite grown men buy into, is this the shite you believe Lawman and who knows next week Davie boy may be turning water into wine and providing loaves and fish.


  8. John ClarkJuly 4, 2018 at 13:29 (Edit)

    Appealing to the very governance body which admitted the brand new club as a brand new club into Scottish football to support the very lie they created does nothing for your argument.
    ===================
    That decision to see TRFC/RIFC the current club/company  as the same member of the SFA as RFC the club before, is not one held by UEFA.
    I know the appearance of RFC in the Ten Year Coefficient table gave support to an argument that UEFA saw RFC/TRFC/RIFC as the same club but that interpretation ignores the reason why the 10 year table was created.
    It was the result of a decision by UEFA to reward clubs who had played in UEFA competitions in the last ten years and won points in that time, on which basis the rewards  would be allocated, plus a wee bit extra if any club had in their history a UEFA trophy with their name on it.
    UEFA explain it all here
    https://www.uefa.com/memberassociations/uefarankings/revenue/index.html 
    saying
    Ten-year club coefficients
    ” Check out the ten-year club coefficients, which are used to distribute a portion of prize money. Please note that you may need to scroll across if viewing on a mobile device.
    These rankings are used solely for the distribution of part of the club revenues. “
    nothing more nothing less and there is no doubt from Traverso letter how UEFA see RFC and TRFC/RIFC, which is TRFC/RIFC  is not the same club applying for a UEFA licence in 2017 as RFC last did in 2012 (which was rejected because of a failure to produce acceptable annual accounts for 2011.) The previous application as RFC being successful, if questionable, in 2011.
    My point here is not to reopen the OC/NC club debate so please lets not go there, but ask if the 5 Way Agreement in agreeing to the transfer of RFC SFA Membership to Sevco (at the time) and subsequently TRFC, is in breach of UEFA regulations set out in FFP?
    The transfer was justified ironically under an SFA Article 14 with the title “Prohibition of Transfer of Membership (which reflects the mood and intent of UEFA FFP Article 12 ) but contains a clause allowing such a transfer at the discretion of the SFA Board.
    My point is in exercising that discretion and acting subsequently as both SFA and SPFL have done in allowing the current club to claim titles won by the club before, are the SFA/SPFL  in fact in breach of UEFA Regulations, and should they have told Charles Green this in 2012 and advised him to apply as any new club would? Registered SFA Member on joining the SFL, Associate SFA Member if application made within 14 days of joining SFL and after 5 years eligible to apply for Full SFA Membership. 
    1. Did the SFA/SPL ever ask advice from UEFA, who are crystal clear on where they stand, and why. To protect the integrity of UEFA competitions.
    2.Would the 5 year period of probation as an Associate Member with no voting powers at SFA perhaps have avoided some of the dubious activity indulged in since 2012?
    The SFA and SPFL have a lot to answer for to supporters of all clubs for ignoring UEFA’s stance on integrity and how to preserve it.


  9. Corrupt officialJuly 4, 2018 at 15:24 
    http://www.thetakeoverpanel.org.uk/publication/view/20188-rangers-international-football-club-plc
    ____________________

    This would appear to involve the case(s) that JC tried to attend without success. The TOP have not gone away! In fact, it would appear that contempt (of court?) proceedings appear to have been served on Mr King!

    “24. In the event, process in the contempt proceedings appears to have been served on Mr King in South Africa on 8 June 2018. This seems to have prompted Mr King’s request of 11 June 2018 to have the Committee convened for a review of the Executive’s refusal to agree an extension of time. In the meantime, Mr King had produced no evidence to show that he had instructed Investec to seek the necessary exchange control consents or to confirm its willingness to receive the consideration monies into a UK account with a view to giving the requisite cash confirmation. It is noteworthy that, in his submissions of 18 June 2018 Mr King does not maintain that he has now instructed Investec to do this.”

    Almost a month since he appears to have been served with the contempt process, I wonder what’s been going on in the meantime under the radar, and does anyone know if he’s been (dared to be) in the UK since that date?


  10. CORRUPT OFFICIALJULY 4, 2018 at 15:24
    http://www.thetakeoverpanel.org.uk/publication/view/20188-rangers-international-football-club-plc
    *******CO, The demon king kept SARS hopping back and forward for ten years, with his ducking, diving, lies and conniving.Only another nine to go!
       ———————————————————————–
       My reading is that contempt proceedings were initiated on 8th June, (after an initial delay to allow him time to comply). I am sure TOP are well aware of his South African techniques. It looks like he may be running out of cans to kick…….But I’m nae lawyer.


  11. It looks to me like Michael Crane QC, in rather lawyerly language has just called the Chairman of TRIFC Ltd a G–b and S——-s L–r. 


  12. CORRUPT OFFICIAL
    JULY 4, 2018 at 16:07
    It sounds like the TOP are making the statement airtight: there is no more time, and King is in contempt of court. 
    I had begun to assume that the TOP was after all a paper tiger, and somehow the whole issue had simply evaporated. Obviously I was wrong, but I’m unsure as to what effect it has on King/Rangers* that he is in contempt of court. I would be grateful if any of our legally erudite posters could explain this. 

    My reading is that contempt proceedings were initiated on 8th June, (after an initial delay to allow him time to comply). I am sure TOP are well aware of his South African techniques. It looks like he may be running out of cans to kick…….But I’m nae lawyer.


  13. The 8th of June!!!

    Wasn’t it around that time that it was angry statement o’clock on an almost daily basis?


  14. Lets create a hypothetical situation.
    I owe local taxi firm £100 but cant pay them.  This is my only debt.  I go into administration and they dont agree a CVA but due to my cash in bank they receive £12 and i get liquidated with £88 of unpaid debt.
    —————-
    It is a cheap Bus ticket for you from now on.Get use to it.


  15. BARCABHOYJULY 4, 2018 at 14:09
    They effectively stole from their partners and yet to this day virtually nobody from Rangers, and certainly not you is prepared to accept that and apologise. 
    =—————————–
    Six years ago today July 4, 2012 one man did say sorry…….kind of


  16. ALLYJAMBOJULY 4, 2018 at 16:02
    6
    0 Rate This
    Corrupt officialJuly 4, 2018 at 15:24 http://www.thetakeoverpanel.org.uk/publication/view/20188-rangers-international-football-club-plc____________________
    This would appear to involve the case(s) that JC tried to attend without success. The TOP have not gone away! In fact, it would appear that contempt (of court?) proceedings appear to have been served on Mr King!
    “24. In the event, process in the contempt proceedings appears to have been served on Mr King in South Africa on 8 June 2018. This seems to have prompted Mr King’s request of 11 June 2018 to have the Committee convened for a review of the Executive’s refusal to agree an extension of time. In the meantime, Mr King had produced no evidence to show that he had instructed Investec to seek the necessary exchange control consents or to confirm its willingness to receive the consideration monies into a UK account with a view to giving the requisite cash confirmation. It is noteworthy that, in his submissions of 18 June 2018 Mr King does not maintain that he has now instructed Investec to do this.”
    Almost a month since he appears to have been served with the contempt process, I wonder what’s been going on in the meantime under the radar, and does anyone know if he’s been (dared to be) in the UK since that date?
    ———————
    Did the SFA know about this? And if they did why no statement from them?
    And if they have just heard about it now, will they be issuing a statement?


  17. It’s galling to see an institution playing properly by the rules and a cheating individual ignoring legitimate instructions and behaving dishonourably.

    Where have we seen that before…..?

    A question for the SMSM and the SFA – just what does constitute bringing Scottish Football into disrepute?


  18. Cluster One
    Malcolm Murray made an apology for causing distress and disruption .

    He never even mentioned cheating or rule breaking . 


  19. THELAWMAN2JULY 4, 2018 at 09:18

    I didnt mention Gretna because i agree, they dont exist anymore.  The club and assets were never sold to new owners so its difficult to include them in the comparison above to be honest.
    _______________________________________________________________

    Rangers as a club and assets were not sold either. The fully incorporated Rangers are currently being liquidated by BDO.  However, that one has been done to death on here and I will never change the way you think.

    A more pertinent point was made earlier that it was Rangers cheating which got themselves liquidated in the first place.  I must admit it still gives me a real laugh when so many Rangers fans actually try and blame the rest of Scottish football for it. 


  20. BARCABHOYJULY 4, 2018 at 18:19
    4
    0 Rate This
    Cluster OneMalcolm Murray made an apology for causing distress and disruption .
    He never even mentioned cheating or rule breaking . 
    —————
    As i said one man did say sorry…….kind of.
    And as you say an apology for causing distress and disruption and not cheating or rule breaking.
    we have seen this kind of thing before from ibrox it is not what is being said,it’s the way it’s said kind of thing.
    It was just strange that i had that article at hand,and it was 6 years ago today.
    If anyone wants to read they will see that the headline screams of something of an apology,but as BARCABHOY has pointed out it is not what you would think the apology is for.


  21. CLUSTER ONEJULY 4, 2018 at 17:47

    Did the SFA know about this? And if they did why no statement from them?And if they have just heard about it now, will they be issuing a statement?

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

    To think the SFA blocked real billionaire Mike Ashley from increasing his Rangers shareholding in preference to allowing King to take over. 


  22. I see the new  Away Tap from Hummin for the Tribute Act is called “Mandarin” Should they not just go the full hog and call it “Gerrymandarin” as a wee bowler hat tip tae the old ways at Iboak ?


  23. Cluster OneJuly 4, 2018 at 18:56 
    BARCABHOYJULY 4, 2018 at 18:1940 Rate ThisCluster OneMalcolm Murray made an apology for causing distress and disruption .He never even mentioned cheating or rule breaking . —————As i said one man did say sorry…….kind of.And as you say an apology for causing distress and disruption and not cheating or rule breaking.we have seen this kind of thing before from ibrox it is not what is being said,it’s the way it’s said kind of thing.It was just strange that i had that article at hand,and it was 6 years ago today.If anyone wants to read they will see that the headline screams of something of an apology,but as BARCABHOY has pointed out it is not what you would think the apology is for.
    _______________________

    It is also similar to some of the posts on here from the usual suspects, where, whatever their clubs do, or did, is alright as long as they get away with it; as in, get caught cheating and lying on income tax due for over ten years, but show no contrition and, instead, make out that what matters is the technicalities surrounding dates that they believe/would like to believe get them off the hook with UEFA.


  24. JUSTTHEFACTSJULY 4, 2018 at 19:21
    I see the new  Away Tap from Hummin for the Tribute Act is called “Mandarin”
    —————
    The third kit will be available from October.
    Good marketing ploy,even if they are out of europe by Oct,some will still buy it


  25. upthehoopsJuly 4, 2018 at 19:11 
    CLUSTER ONEJULY 4, 2018 at 17:47Did the SFA know about this? And if they did why no statement from them?And if they have just heard about it now, will they be issuing a statement?========================To think the SFA blocked real billionaire Mike Ashley from increasing his Rangers shareholding in preference to allowing King to take over.
    ___________________

    And didn’t they do the internet bampots a big favour there? 06 While under Ashley they might not be any closer to catching Celtic, or even Aberdeen, they would certainly have been in a much more comfortable position financially, and have a lot less problems with…well everything.


  26. Ps. see this abbreviation thing14
    Sometimes i see a reply to CO and it is not me but CORRUPT OFFICIAL18
    Darn those abbreviation’s. 


  27. @Cluster Oh it’s a very good marketing ploy I fully expect record sales in the 3rd kit department at Ayeboak.
    Panderin the mandarin tae the masses if ye like ?


  28. JUSTTHEFACTSJULY 4, 2018 at 19:36
    ———–
    Who cares if the third kit mandarin never get’s or got to see the cold light of day in europe.It’s mandarin orange.
    Can’t wait to see next seasons third kit white with black arrows02


  29. So what’s the sketch, Rangers enjoyed EasyJet so much they are now the club’s flying partners.


  30. Is the share issue a big Let’s Go for this month or is it a No Go.


  31. JustTheFactsJuly 4, 2018 at 19:21 
    I see the new Away Tap from Hummin for the Tribute Act is called “Mandarin” Should they not just go the full hog and call it “Gerrymandarin” as a wee bowler hat tip tae the old ways at Iboak ?
    ________

    I was going to ask what convoluted excuse they’d put together for the orange top this time round to pretend it was not a sop to the Neanderthals in their ranks. If I remember rightly, the last time it was the Dutch influence around Ibrox and so they chose to play in the colours of the Dutch team, but now I guess it will be the Chinese connection. As we know, Chinese football was flavour of the month around Ibrox a while back, hence the use of the colour description, ‘Mandarin’.

    More seriously, we all know, and they all know that we all know, that the attraction of the orange top is to ‘honour’ their connections to the Orange Order, King Billy and the hatred of Catholics, such as is referred to in their heinous Billy Boys song. With thousands in the stands wearing said top while songs like the Billy Boys ring out, let them make their ‘minority of the supporters’ claims then!

    Everyone who wears one knows what it’s association is, everyone who wears one will be showing tacit acceptance of that association. Everyone who buys a child one is introducing that child to bigotry.


  32. On Waking Up

    Spirituality means waking up. Most people, even though they don’t know it, are asleep. They’re born asleep, they live asleep, they marry in their sleep, they breed children in their sleep, they die in their sleep without ever waking up.

    They never understand the loveliness and the beauty of this thing that we call human existence.

    You know, all mystics – Catholic, Christian, non Christian, no matter what their theology, no matter what their religion – are unanimous on one thing: that all is well, all is well.

    ……………………………………………………………….

    That was from Auldheid.   I love the guy and Brogan Rogan…. for what they have done.  On many levels.

    After some bits of criticism yesterday, Auldheid responded in his usual way.  I sent a response to him as a confirmation.  IT IS WELL. He read it as my offer of support, which he didn’t need by the way.

    It was always and always will be that all is well.
    https://www.youtube.com/watch?v=AHe_qmo3gX4


  33. Cluster OneJuly 4, 2018 at 19:50 
    Is the share issue a big Let’s Go for this month or is it a No Go.
    _____________________________

    I think it’s a Big Let’s No Go There Issue06

    Big Issue, get yer copy o’ the Big Issue here…


  34. I know a lot of Rangers supporters and I seriously doubt that many of them would align themselves to the Orange Order or indeed to their annual traditional celebrations. 

    I’m afraid this is all very Harland and Wolff. 

     


  35. LUSTER ONEJULY 4, 2018 at 18:56
    As i said one man did say sorry…….kind of.And as you say an apology for causing distress and disruption and not cheating or rule breaking.
    ——————————————————

    This is where it gets confusing for us sometimes.  You vociferously argue this Rangers are nothing to do with the old Rangers yet here you are looking for an apology from the new club for cheating and rule breaking.  I wish it was easy, but it isnt.

    HOMUNCULUSJULY 4, 2018 at 20:1
    I know a lot of Rangers supporters and I seriously doubt that many of them would align themselves to the Orange Order or indeed to their annual traditional celebrations. 
    —————————————————————————

    Maybe you do know me then as im on the above category.

    JIMBO
    Dave King – cant say im surprised.  The guy is an 4rse of a man.  Though not caught up on todays stuff yet it has to be said.


  36. ALLYJAMBOJULY 4, 2018 at 20:17
    ———–
    I tried a few replies to that,but in the end (abbreviation Alert) I could not stop PMSL.


  37. Some great posts over the last couple of weeks. I have been doing more lurking than contributing! Why is it there is outstanding analysis on here yet absolutely no depth within the BBC’s “reporting” of the contempt proceedings. It’s hard to imagine a report of such importance with less analysis and discussion.
    I think they are hedging their bets that King might wriggle his way out of this. If they were confident though they would not carry the story at all. They are now covering themselves for when it all collapses. They will say, “we did tell the supporters about that nasty Mr King”.


  38. THELAWMAN2JULY 4, 2018 at 20:28
    This is where it gets confusing for us sometimes.  You vociferously argue this Rangers are nothing to do with the old Rangers yet here you are looking for an apology from the new club for cheating and rule breaking.  I wish it was easy, but it isnt.
    ———————
    Not looking for anything,just saying Malcolm Murray made an apology of sorts for the old club,It may not have been the apology some would have thought


  39. ARMCHAIRSUPPORTER
    JULY 4, 2018 at 21:04

    I think they are hedging their bets that King might wriggle his way out of this. 

     
    Reading the TOP statement, I’d wager that there is very little chance of King wriggling out. Am curious as to whether this could have a knock on effect for the other members of the concert party. 


  40. “His claim that he held off making a formal request to convene the Committee while he attempted to persuade the Executive to reverse its decision, is unconvincing.” (TOP Statement of 4/7/2018, 29 p.9)
    What did we expect from a “Glib and Shameless Liar”. They seem to tell it how it is in SA – no mincing of words. 


  41. HomunculusJuly 4, 2018 at 20:18 
    I know a lot of Rangers supporters and I seriously doubt that many of them would align themselves to the Orange Order or indeed to their annual traditional celebrations. I’m afraid this is all very Harland and Wolff.
    ___________________

    While I am sure many supporters won’t buy the orange top*, many thousands will, and will be seen on TV wearing them while songs like the Billy Boys are sung. Every supporter wearing one, whether or not they sing along, is undoubtedly accepting the bigotry behind the song as being acceptable, but might wish it wasn’t sung because of the harm it might just do the club, one day. There will, of course, be many (but not enough) like your friends who won’t wear one because they don’t like the connotation with bigotry.

    I notice LM2 tells us he wouldn’t wear one, but I haven’t read him condemning those who will, or the manufacturing of the top, at all.

    * I am sure many supporters of many clubs don’t buy and/or wear any football tops.


  42. armchairsupporterJuly 4, 2018 at 21:04 
    Some great posts over the last couple of weeks. I have been doing more lurking than contributing! Why is it there is outstanding analysis on here yet absolutely no depth within the BBC’s “reporting” of the contempt proceedings. It’s hard to imagine a report of such importance with less analysis and discussion.I think they are hedging their bets that King might wriggle his way out of this. If they were confident though they would not carry the story at all. They are now covering themselves for when it all collapses. They will say, “we did tell the supporters about that nasty Mr King”.
    ________________

    That was exactly my thoughts when I read that BBC article. As so often now, the article was all quotes with no analysis whatsoever, and though it might have been put out in a rush (after they first read it on here or another bampot site) we can be pretty certain there will be no follow up article that includes research into what it all might mean for King and for TRFC – until after whatever happens, happens. When again they will just quote official documentation and statements.


  43. realshocksJuly 4, 2018 at 21:15 
    ARMCHAIRSUPPORTERJULY 4, 2018 at 21:04I think they are hedging their bets that King might wriggle his way out of this. Reading the TOP statement, I’d wager that there is very little chance of King wriggling out. Am curious as to whether this could have a knock on effect for the other members of the concert party.
    __________________

    That is something I have wondered about, myself, in the event King reneges. While the TOP decided that King was the instigator of the breaching of the 30%, the protection of the shareholders is their prime objective, and if they consider that the concert party, itself, is responsible, I do wonder if they might go back to court to enforce compliance by the concert party as a whole. I could envisage a scenario where the TOP might give them the option of complying with the order, or offloading their shares to a demonstrably unconnected party.

    A wee naughty thought came into my head, just now. I wonder if the board (the concert party) go ahead with the share issue, one in which they’ve claimed the right to only sell to selected shareholders. Could these new shareholders be seen as joining the concert party? For they have clearly no intention of selling them to anyone they don’t consider to be in their camp. 


  44. “I’d wager that there is very little chance of King wriggling out.”
    I do hope you are right Realshocks. I just never imagined it would take this long. While the TOP finally appear to be showing that they do have teeth, they seem to be of the slow-chew molar variety rather than canines or incisors.


  45. See when I read this offering from the Daily Rangord earlier I could not believe the way they put this piece across?
    bearing in mind we are dealing with a subject matter that has maimed,and killed fans before in Scotland due to the nature of it?
    For me the Headline just basically says…
    Get it up ye Timmy how dae ye like these apples? sorry ahem Mandarins ???

    https://www.dailyrecord.co.uk/sport/football/football-news/rangers-reveal-hummel-home-away-12851298
    You would think the Daily Rangord was pandering to a select market producing a piece this blatant but of course that might just be the paranoid Timothy kicking in again ?


  46. I agree AJ, it would be very interesting indeed to find out when the BBC article was put out and what precipitated it.
    Maybe they will do a Level 5 update once Traynor works out how to spin this one!


  47. Orange Tops to pander to the antediluvian bigots. The crowd sound guy would best leave his microphone at home rather than subject it to the Pavlovian choirs at their vicious worst. This clone of the original entity has stereotyped itself into a very dark corner encouraged by those in charge.
    The TOP imbroglio has tied King in knots and will have far reaching consequence 
    Clyde CVA is a bad thing but necessary for saving the club. There can be no positive to be taken from it beyond that.


  48. REDLICHTIEJULY 4, 2018 at 18:1
    A question for the SMSM and the SFA – just what does constitute bringing Scottish Football into disrepute?
    Thing is if they decided to pursue this they’d have to prosecute themselves. 03


  49. armchairsupporterJuly 4, 2018 at 21:57 
    “.. While the TOP finally appear to be showing that they do have teeth, they seem to be of the slow-chew molar variety rather than canines or incisors’
    ________________________
    All the better to ‘grind exceeding small’, armchairsupporter!

    I was myself beginning to doubt the effectiveness of the TOP, so today’s news was like manna from heaven.

    Thinking about it, though, I think we probably all thought that this was a battle that the TOP simply cannot afford to lose: if King could get away with defying them, the whole regulatory regime of not only UK business but of international, global business structures, would be undermined.

    Well, it appears that the TOP has now , after allowing every opportunity and months of additional time for King to comply, has simply told the Court that King has not complied, not only with the TOP’s order , but with the order of the Court.

    It is now the Court that is making the running: The majesty of the Law against some chiselling chancer of a company director already branded by the Courts in South Africa as a g and s liar.

    There are UK/Commonwealth agreements about these things. 

    I assume that under these agreements the Court of Session  has issued an arrest  warrant to the South Africa police, who will execute that warrant, and bring King before a South Africa court, which will check that under the agreement, it is required to allow King either to be extradited to face the charge of criminal contempt of court in Scotland, or, alternatively , depending on the Agreements, it is required to have him tried in a South Africa court ( if King has South Africa citizenship, then it’s likely that he would be tried there rather than extradited)

    Mind you, a smart lawyer could very well succeed in defending King on the grounds that the man’s behaviour is indicative of some degree of mental illness, expressed in some kind of hubristic notion that he alone of men is above the law and the norms of business life.

    I think, though, that his tea is oot, good and proper, and that he is in a situation that not even Blair, secretary of RIFC plc and a partner in a law firm which I would never dream of hiring, could get him out of unscathed.

    Here’s to the Panel on Takeovers and Mergers!


  50. Corrupt officialJuly 5, 2018 at 01:14
    ‘..Remember when plod went down to Mexico to lift wee Craigy…’
    _______________________________
    Well, I certainly do.
    And I wondered why the poor polis in Edinburgh didn’t get the chance of  a wee trip to Glasgow escorting a bigger fish than craigy….!
    But that’s just me, I suppose.08


  51. coineanachantaigheJuly 4, 2018 at 22:14
    ‘..Thing is if they decided to pursue this they’d have to prosecute themselves. ‘
    ____________________
    They have done!…. Oh, sorry, I thought you said ‘prostitute’ !0808


  52. JOHN CLARK
    JULY 5, 2018 at 00:54

    It is now the Court that is making the running: The majesty of the Law against some chiselling chancer of a
    company director already branded by the Courts in South Africa as a g and s liar.

     
    Sorry, but that deserves a round of applause. 
    Literature. And I laughed aloud. 


  53. I have a feeling the sevco 2012 3rd kit will outsell the home and away kit by a great margin .

    How very dignified 


  54. FAN OF FOOTBALLJULY 5, 2018 at 06:45
    0
    0 Rate This
    I have a feeling the sevco 2012 3rd kit will outsell the home and away kit by a great margin .
    ————————
    How not to be left with unsold stock,that you need to pay for.As i said good marketing ploy this time around.


  55. I don’t know why I was thinking this this morning, but it kept going through my head for some strange reason. I was wondering if any members of the Takeover Panel have ever been to a Celtic game, or whether they have ever even smiled if they heard Celtic won a game. I also wondered if they are related to any Celtic fans, have friends who are Celtic fans, or perhaps may even have said hello to a Celtic fan at some point in their lives.  As I said I don’t know why I was thinking this this morning. 


  56. Seen a post stating shareholders have recently made a compliant to FCA and SFO against King


  57. I do wonder if there’s any connect in the timing of the announcement of the new strips, and the news that the contempt process has been served on King! I also wonder which piece of news is at the forefront of the average bear’s mind today, the one that tells them King Billy is as alive at ibrox as their old club is (in the minds of the supporters), or the one that tells them that, not only does King have an ever growing problem with the TOP, he also has difficulty getting money out of South Africa (whether he wants to get it out or not), just as those pesky internet bampots have been saying for a few years now (but the SMSM have ignored).

    Interesting, isn’t it, just how often the internet bampots have pointed out, over the years, problems with the various characters/chancers at Ibrox that the bears have said didn’t exist, and the SMSM have ignored, only for those problems to be confirmed (though often unacknowledged by the bears and SMSM) some months, or even years, later.

    Within hours, maybe minutes, of King’s first ‘promise’ to fund the club, the internet was full of warnings of the problems SA Exchange Control could present to King in getting any money out of SA, but the first the SMSM mention it (because it’s included in a legal document, and they can’t ignore it) is when it’s presented, on a plate, as one of King’s excuses for not funding the TOP order.

    Another example of how the lickspittle SMSM, in their desperation to appease the bears, have, in fact, done them a massive dis-service by not highlighting, before the King-led coup, the problems that were inevitable around SA Exchange Control, and the difficulty it would create for King’s fantastical promises of millions. The bears and the SMSM deserve each other.


  58. ALLYJAMBOJULY 5, 2018 at 07:30

    I would say the bears, the MSM AND the SFA deserve each other. So desperate are they for a strong Rangers they allow any Shyster to take over  while they ignore all the widely available info pointing to them being the completely wrong people.


  59. BILLYDUGJULY 5, 2018 at 07:25
    Seen a post stating shareholders have recently made a compliant to FCA and SFO against King
    ________________

    A bit slow off the mark if they have!

    Oh how they all laughed 06 (at the internet bampots) when the SFA passed King as fit and proper

    Whatever the future might hold for the new Ibrox club, Dave King has done great* damage to TRFC!

    * Depending on which way you want to look at it, great could mean ‘a huge amount of’ or ‘really, really enjoyable’06


  60. Just finished my first cup of coffee of the day, which I drank while reading The Times (print version). Not a peep about TGASL and TOP.

    Deemed not newsworthy, or just a disservice to it’s readership ?


  61. Lots about the orange, sorry, mandarin top (that piece of adjectival gymnastics shows they know exactly what they are doing btw) but not so much about the white away kit, with the stripe. Well not so much a stripe as um, 

    ”a long strip or loop of cloth worn over one shoulder or round the waist, especially as part of a uniform or official dress”


  62. I would love to be a fly on the wall at Hampden today.

    At what point will they make a move on Dave King?  How far does he need to go until they realise his G & SL status is a fact?


  63. Alisdair Lamont for the BBC describes the situation between TOP and King as an ongoing “feud.” Shame on him! It’s up there with King benevolently agreeing to come to a “financial settlement” with SARS.
    As someone posted on kds, – Yorkshire Ripper in feud with High Court judge over murders of a number of women, which he lost but agreed to do a life sentence.
    This is dishonest, disingenuous and cowardly reportage.
    Why should we believe a single word they have to say on Brexit, Indepedence, education, the NHS?
    Meanwhile David Murray announces a profit in his company and gets set to turn a designated green belt zone even greener – by building houses on it! Not a peep from the cowardly Scottish media. Cowards!


  64. Just in case any of the bear posters on here think this is merely gleeful merriment about their club, let me say this.  If Dave King was run out of Scottish Football, the largest beneficiaries would be TRFC. 


  65. JIMBOJULY 5, 2018 at 09:11
    Just in case any of the bear posters on here think this is merely gleeful merriment about their club, let me say this.  If Dave King was run out of Scottish Football, the largest beneficiaries would be TRFC.
       ——————————————————————————————————–
       Maybe a while back Jimbo and that would be true, but not now. He is the only source of funds available to them, and they have hung their hat on it…Now with the increased wage bill, I will be so bold as to suggest their position is dire. 
       
       


  66. Talking of the TOP contempt proceedings, Keith Jackson tweeted (sorry can’t copy it over) the following: 

    “This could have some fairly serious and wide ranging ramifications…”

    As if, from the outset, the same couldn’t have been said of the TOP case, itself. In fact it should have been said, in the best interest of the bears and Scottish football. Once again, another example of what the internet bampots said, at the outset, proving to be correct while the SMSM refused to acknowledge the reality.

    Really, Jackson should have published, years ago, that ‘welcoming a convicted criminal back into Ibrox could have some fairly serious and wide ranging ramifications…’

    As I’ve alluded to already, they only publish genuine news about the clubs of Govan when they have no choice but to do so. And it’s always too late.

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