Whatever Happened to the Nimmo Smith Report?

Avatar By

Just a couple of wee thoughts. Three to four minutes to …

Comment on Whatever Happened to the Nimmo Smith Report? by WOTTPI.

Just a couple of wee thoughts.

Three to four minutes to go and 3-1 up and no time added on.

Was there any need to bring Black on at all and allow the lad to be subjected to the booing that was inevitable?

Am I wrong in thinking, while happy to get a cap that many of us would die for, the lad may feel his first (and possibly only) cap is in some way ‘tainted’.

WOTTPI Also Commented

Whatever Happened to the Nimmo Smith Report?
easyJambo says:
August 16, 2012 at 01:18
9 3 i
Rate This
dzugashvilli says: August 15, 2012 at 21:58

BBC Scotland’s Clive Lindsay at Easter Road
“When was the last time a Scot making his international debut was so heavily booed by his country’s own fans? That is what just happened to Ian Black. Because this is the home of Hibs and he used to play for city rivals Hearts? Or because some don’t like the fact he has suddenly received recognition after joining Rangers – and despite his new club being in Division Three?”

no Clive it’s option2
I disagree. Maybe 25% of the reason was in relation to his selection as a TRFC player, but the bulk of the animosity is down to him being an ex Hearts player, a Hearts supporter, a player that rubs up opposition supporters the wrong way, and the recent cup final experience.

Maybe you didn’t notice, but a second player, also making his debut, was booed. That was Ryan McGowan making his debut for Australia. Now he has no connection with TRFC, so why would a section of supporters boo him?

McGowan got booed when he came on for his Hearts connection but it was nowhere as near the level that was by Black.

I also didn’t hear anyone booing Webster, and the ex Jambos Berra and Levein himself. Therefore different arguments can be put forward to ow many Hibees were in the boo boys.

To me Black has made a bad decision or taken poor advice heading to T’ Rangers but at the end of the day he didn’t deserve to get booed onot the park on what his a big night for any player, getting capped for your country.

That being said, unfortunately for Black, this was the first opportunity for the Tartan Army to voice their opinions with regard to T’Ranger and as far as I could see and hear it wasn’t just the Hibees in the crowd who took the opportunity to pass on a message to the powers that be.

After Black came on and had a then had a first the booing subsided therefore I think people made their point and got on watching the remainder of a game where Scotland played pretty well.

Whatever Happened to the Nimmo Smith Report?
WIlling to be corrected but I am sure that at the time there was many a call for the second place prize money to be withheld and used to help the other clubs.

That seems to have been agreed and that is what Dundee are implying being that they are saying the matter now rests with the footballing authorities.

Given the supposed Armagedon one has to wonder why such a paltry sum has not be forwarded to the Arabs before now.

Perhaps everyone has been so involved on bending over backwards for T’ Rangers that they have forgotton about all the honest tax paying clubs.

Whatever Happened to the Nimmo Smith Report?
Brogan Rogan Trevino and Hogan says:
August 13, 2012 at 16:24

I think I had a run in regarding the third party issue on the RTC site a while back.

As far as I can see the HMRC do not consider the EBT loan to be from a third party as the payment into the trust came from the employer.

“Loan made by a third party – employee benefit trust
It is not uncommon for a third party, such as an employee benefit trust (EBT), to make a loan to a beneficiary who is also an employee of the employer which is associated with the EBT. It is sometimes suggested that the loan is not an “employment-related loan” (EIM26113) because the definition of that term does not include a loan provided by a third party.

Whilst it is true that the definition includes no reference to a third party loan provider, HMRC does not accept that the loan is not an employment-related loan. The definition of “employment-related loan” includes a loan made by an employee’s employer. As “making” a loan includes “in any way facilitating” a loan, if the employer provides the money to fund the EBT, the employer is regarded as making the loan.

Consequently for the purposes of the loan benefit rules, the EBT is ignored and the loan is treated as made directly by the employer to the employee. It follows that the loan is an employment-related loan.”


Now the footballing authorities may take a different view as to whether or not the payment is coming from a third party but then why would they go against the guidance of ‘best practice’ from the HMRC?

Therefore it is most likely we can rule out the oldco being done for unauthorised payments from a third party as the HMRC says that the money coming out of the EBT is an employment related loan.

The question is therefore how the footballilng authorities view the loan from the EBT.

The HMRC appear to say they are employment related and we know that since 2008 the FIFA minimum requirements on player contracts must detail :-

a) Salary
b) Other financial benefits
c) Other benefits (Non financial such as car, accommodation etc)

However that is only from 2008. What were the FIFA requirements before then and what were the SPL/SFA requirements from 2001 onwards?

Therefore the questions are

1 Did loans, especially those that do not appear to need to be paid back, need to be detailed on the players contracts as per the requirements at the time the loans were made?

2. Are the loans related to performance and if so should they be treated as contractural payments by the footballing authorities?

The FTT will most likely come out and confirm that they believe the loans were actually contractural payments, invariably related to apperances and performance, that should have been subject to tax.

That should give some guidance to the SPL inquiry but that doesn’t mean that the footballing authorities will not say that these were merely loans and there is nothing in the football rules current or past that these have to be detailed on players contracts.

I think that is where SDM is looking for wriggle room by saying the loans still require to be repaid.

As RTC has confirmed the existance of side letters and the like appear to have them banged to rights with the HMRC/FTT but I still fear given the level of bending over backwards shown to date that this does not leave it cut and dry with the footballing authorities.

Still more than happy for someone to confirm what the SPL /SFA rules were in 2001 to put my mind at rest.

Recent Comments by WOTTPI

It Is Better To Offer No Excuse Than A Bad One
HOMUNCULUSDECEMBER 28, 2017 at 13:48

Indeed. And that was my other thought.
Even if Mark Allen does a good job T”Rangers wouldn’t see any cash for any upcoming talent (internal or bought in)  for a god number of years.
To date a good few lads showing talent have been allowed to leave to keep the lights on.
At present the only prospect they have is McRorie who I think has stepped up and performed well when asked.He certainly has confidence and could develop into a decent centre back playing with the likes of Souttar for Scotland.

It Is Better To Offer No Excuse Than A Bad One
I am sure the thought will have crossed other’s minds but will say it anyway.
Celtics ‘free money’ from the VVD  transfer is more than T’Rangers stated  loan requirements to keep the lights on for the next year or two.
Thats the size of the gap between Celtic and the rest of us.

It Is Better To Offer No Excuse Than A Bad One
DECEMBER 22, 2017 at 12:56

Lets just call it 14 February for old times sake and serendipity. 21

It Is Better To Offer No Excuse Than A Bad One
Statement O’clock but on another matter.

ClydeSSB tweeting Murty appointed until end of the season.

It Is Better To Offer No Excuse Than A Bad One
EASYJAMBODECEMBER 22, 2017 at 10:33

Thought that may be the case but was wondering if someone would be trying to get ahead of the game.

About the author