9 Nov 2015

Rangers cheated at football: the fraudulent silverware must go

Cheats get punished  in sport. You commit a foul: free kick. Bad foul: yellow card. Dangerous foul: it’s a red. You foul to gain unfair sporting advantages. It is cheating. It is punished.


Let’s widen it a bit. If you cheat off the field of competition you get punished. Lance Armstrong…Ben Johnson…you can add into the familiar rogues’ gallery. Again, the cheating is done to gain an unfair sorting advantage. Again, it is punished.

Let’s widen again a little to group cheating by a team. If you field an ineligible player to gain sporting advantage, you are punished.

So it is that the game is now up for Rangers FC and only a successful Supreme Court appeal can now save them from what must now ensue.

After the biggest organised cheating scandal in the history of Scottish football – probably British football and possibly in British sport for all I know, the former Rangers owners now face at last paying the British state the tax and NI they dodged for all those years.

But that is only one side of the cheating. Because as we know, as Rangers people testified , the club cheated because they want to get an advantage on the football field.

Eh? How do we all know this to be factually true? Why, because of “Mr Black” of course.

The Rangers Tax Tribunal was held in secret because many of those under HMRC scrutiny wanted it that way. So witnesses in the Rangers case testified under codenames of colours: Mr Red, Mr Yellow and so forth – all a bit Reservoir Dogs meets Extreme Cluedo for Suits.

Step forward “Mr Black”.

Here is how the Tax Tribunal describes him: “While Mr Black had been involved in ‘signing and selling’ 350-400 players in 20 years of involvement at Rangers, he had not, and could not, because of all his commitments, devote any real time to detailed contractual negotiations. At the start of each football season he would meet with his manager to decide on which players might be possible recruits.”

Who on earth could that possibly be, we wonder? What role for instance did Sir David Murray himself play? We need to know. We have, of course, approached Sir David, but we’ve yet to hear back from him.

Why did this powerful but busy character introduce a scheme of wholesale – and now proven to be unlawful – avoidance of NI and income tax?

Why – so the club could gain advantage on the pitch, of course: sporting advantage. By attracting and keeping players they otherwise could not afford. How do we know?

Because the powerful but talkative “Mr Black” was good enough to spill the beans to the Tax Tribunal: “Mr Black did not consider the Trust as a means of tax avoidance, but rather as a means of retaining and rewarding loyal employees. So far as Rangers was concerned it enabled the Club to attract players who would not otherwise have been obtainable.”

Sporting advantage.

“Mr Black” didn’t see it as a tax wheeze at all, he said, but a football wheeze. Sadly for him if you’re now found to have been cheating the taxman you’re also cheating football – so now his unfortunate admission is a smoking gun

There is more: “As for Mr Black, he denied that the scheme was for tax avoidance in cross-examination, though he went on to describe the scheme as ‘a method of us acquiring, especially football wise, better players in a more cost effective manner than we would be able to do so’; that the club had been ‘very ambitious at that time’; and ‘it was seen as a correct and proper way for us to proceed’; that Rangers ‘have been very successful, because we’ve been able to attract players of a certain standard that, perhaps, we may not have been able to otherwise’.”

One more time: “especially football wise better players in a more cost effective manner”. Sporting. Advantage.

Of course when he said this “Mr Black” thought it was all legal. Sadly for him three Law Lords have now unanimously disagreed in uncharacteristically pungent language.

Rangers – obstructive, unhelpful and evasive, according to the Tax Tribunals – are now found to be tax cheats on an industrial scale by the Law Lords.

Which is why “Mr Black’s” candid admission – Rangers did it to again sporting advantage – now matters so much. His evidence could not be clearer.

When Lord Nimmo Smith’s commission found no such sporting advantage they did so:

1) on the basis that the tax avoidance was legal

2) on the basis of the information they had, though this turned out so much had been withheld from them

The Appeal Court judges have now changed all of that. “Mr Black” now needs to come out and be held to account for cheating at football and income tax. He is far from alone.

It is time Campbell Ogilvie explained his conduct – the man who played a part in the tax avoidance and personally benefited before going on to be SFA President.

It is time Sir David Murray – the conductor of this disastrous orchestration, by overseeing EBTs at Rangers – is similarly held to account for what he did and now, why Rangers did it for advantage on the field: cheating.

Above all, it is time the SPFL members came out from Glasgow, Edinburgh, Dundee, Aberdeen and beyond to denounce cheating as cheating and take action as fans from Kelso to Thurso are begging them to do.

All the titles and silverware from all the years Rangers cheated at football, as they cheated at tax, must be null and void and wiped from the record.

Let nobody try and tell me it isn’t the same club – I have always said it is and now Rangers have to take the consequence of that reality right on the chin.

Turnbull Hutton RIP – how your godforsaken Scottish game needs you now.

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122 reader comments

  1. George says:

    One little quibble.

    “the former Rangers owners now face at last paying the British state the tax and NI they dodged for all those years.”

    They won’t do. Given that that company is in liquidation, they will only pay a small percentage of what was unpaid.

  2. Bluebear says:

    You seem to highlight the parts that suit your agenda and leave out the rest Alex Why is tha I wonder? Let me give you an example – you state “One more time: “especially football wise better players in a more cost effective manner”. Sporting. Advantage.” but fail to include the words “perhaps, we may not”. “perhaps” and “may” being the important words here. Unfortunately for you, there is no way anyone can prove conclusively that any sporting advantage was had. Nor can they definitively say that player x,y, or z would not have come to the club had it not been for the lure of an EBT. I also note that this is the third verdict in this long running case but I didn’t hear you come out after the two previous “Not Guilty” verdicts to proclaim Rangers innocence! So do you have a hidden agenda Alex? Had you already made your mind up? Can you really claim to be independent in this matter?

    1. sheepshagginbasta says:

      Are you honestly trying to claim that no sporting advantage was gained from this? If so you are deluded.

      Instead of Craig Moore and Daniel Prso it would’ve been the calibre of player sevco had last season.

      Take it on the chin, your club cheated, your saviour David Murray cheated, the trophies were won on the field with an unfair advantage gained by having players the club couldnt afford without cheating the tax man and with that me and you.
      No agenda, no conspiracy to discredit ra peepul, your club and ex-chairman did that all by themselves.

      Its not your fault they cheated, its not your fault they deserve to lose the titles and cups won. However it is you that cant see the woods for the EBT’s.

      1. Scott says:

        “Instead of Craig Moore and Dado Prso it would have been the quality of player sevco had last season”

        What are you on about? Rangers spent £75m…..actually spent that cash on players during this period. So how can you even begin to say that while Celtic were signing good quality, Rangers wouldn’t have been. Your statement couldn’t be any more dumb founded if you tried.

      2. Alexander Scott says:

        Apparently Celtic had a player on a EBT too….cheat once ..your a cheat…cheat twice still a cheat …pot n kettle fs

    2. Bruce 67 says:

      You are wrong. In the evidence too the FTT, Mr Black, now widely acknowledged to be David Murray – conceded the whole idea was to gain a sporting advantage. Many of the players who received EBTs, side letters, etc, scored many goals which won games. There is no serious debate that sporting advantage was gained and that was the intention.

    3. billdoesjudo says:

      I think he didn’t come out before because it was obvious to everyone that the first two ‘not guilty’ verdicts were wrong and would be overturned on appeal. I also think that, while not essentially ‘provable’, it more than stands to reason that Rangers sought and obtained sporting advantage through their tax avoidance. Enough to penalise them in that regard. Remember, they needn’t have actually obtained a sporting advantage, it is enough that they were trying to obtain that advantage.

    4. robert lunney says:

      i hope then all the clubs get stripped of there titles rangers arent the only club that uses ebts

    5. David Strain says:

      If an athlete takes drugs but does not win, he is still a cheat.

    6. Danny says:

      If Lance Armstrong hadn’t cheated he might still have won all those races. No one can prove that he wouldn’t have but the point is he took the drugs to gain a sporting advantage. He got stripped of his titles. If you think he shouldn’t have please explain why.

      1. Scott says:

        So you believe that an EBT gains a sporting advantage?

        Rangers spent £75m on players. I believe that is more than enough money to win 5 titles in such a poor league. Players would still have been signed regardless. Good quality players with the ability to win titles. After all, that is the objective.

      2. Bruce67 says:

        The people who ran Rangers didn’t think their playing budget was enough to sign players good enough to beat Celtic. That’s why they cheated their taxes to make it stretch 40% further. It’s a clear case of cheating to gain a sporting advantage.

    7. Walther says:

      Hello Bluebell. Let me set you “straight”.

      “Steroids” do not guarentee sporting success. So, that said should we, in let us say athletics, allow the defense of “well, if I had not been taking steroids I would have just trained harder”. Good point, take all the steroids you want pal! Stuff these other guys that are doing it “clean”.

      Do you advocate the case above as fair and just? Interested to know because that is your “DEFENSE” EXACTLY PUT.

    8. pat says:

      How can you prove that Lance Armstrong gained an advantage by taking drugs? It’s a specious argument. He took the drugs to enhance his performance; ergo, he cheated. He might well have won without the drugs but that is beside the point. In the same way, Rangers cheated to gain an advantage. Was such an advantage gained? It doesn’t matter. Just like Armstrong, they cheated. Arguing that they might not have gained an advantage is a smokescreen. The fact is that they cheated with the intention of gaining an advantage.

  3. Stuart says:

    Spot on Alex and it’s a real shame this has to come from a journalist outside of Scotland but then that’s another article altogether. The SFA will still try and ignore this due to being incompetent, complicit and desperate for the Blue pound being back in the top flight which they naively belief will sort out the mess that is Scottish Football. Only if this goes to UEFA will anything be done, but then their no strangers to scandals either!

  4. JimBhoy says:


    ‘I think we should be sorry – and I certainly am sorry,’ King told Sportsmail. ‘We owe both the Rangers fans and the Scottish footballing public an apology

    Some of the representations made have betrayed more of a victim status. But I think somebody needs to apologise.

    ‘Clearly, that is not for Charles Green to do. But I am happy to say that I really believe we should be saying sorry and I think there is something to be sorry about.

    ‘And as a former director when these things were going on, I am minded to do so.

    ‘With regard to EBTs, I was on the board so I have to take some responsibility.

    ‘And I follow the logic of the argument that if we lose the tax case then we probably gained some competitive advantage.

    ‘I believe that, on behalf of myself and most of the board members who were with me and probably agree with me, that we should apologise for that.

    ‘And the way that Rangers have treated the authorities – instead of having a conversation with them around reparation – has been regrettable.

    ‘One of the things I would have looked at as part of a consortium in terms of funding is to try and fund them so that they could make some sort of commercial reparation to the other clubs

    Maybe Dave’s kids’ inheritance could be used for commercial reparation to the 28 Scottish clubs they directly cheated, not to mention European competitions they played in with ineligible players.

    Not to mention cheating tax.

  5. Aipple says:

    I always got a good laugh from the Asterix books as a kid. Who knew I would be having a wee chuckle at new Asterix dramas 3 decades later.

    The Gaul.

  6. Bill M says:

    It’s a rather strong article you’ve writtent here Alex.
    I’m not quite sure what Rangers FC have ever done to you (I mention this because I don’t see the same fervour in your article for “punishments” against Arsenal, Chelsea or Liverpool, or Newcastle and Leeds, or any other clubs who also used EBTs).

    Your summation is a bit skewed, but the one thing that sticks out for me when you seem to rely on the “evidence” of Mr Black is the Tax Tribunal description of him as following: ” … he had not, and could not, because of all his commitments, devote any real time to detailed contractual negotiations. At the start of each football season he would meet with his manager to decide on which players might be possible recruits.”

    Now, that looks to me as if he didn’t micro-manage the contracts, and although his opinions on the effects of the contracts appear damning, the use of a tax avoidance/mitigation scheme is hardly illegal.
    Indeed does the recent Decision from the Court of Session at ANY point mention the term “illegal” ?
    The scheme has (in that Decision) been deemed to have been run improperly.

    The grounds for Appeal are numerous, but one aspect is clear — most tax jurisdictions offer opportunities to redirect income to tax free or tax deferred vehicles; payments into qualified pension funds is the obvious one.
    EBTs were one such vehicle.

    The HMRC winning this Appeal on how they are to be viewed is NOT “cheating”.
    Rangers FC fully declared the financial terms of the EBTs to the Scottish football authorities and to the HMRC at the time.
    They were not hidden.

    To scream “cheat” seems rather hysterical.

    1. Bruce67 says:

      It’s tax evasion, not avoidance. Which is illegal.

      ‘They were not hidden.’ The contractual basis on how players were employed and paid was, in fact, hidden. This was proven and Rangers were found guilty of it by the SPL Commission.

      Your efforts to squirm out of the truth of what your club was doing smack of desperation.

    2. Dan the man says:

      Simples , The Tax man asked them to pay up and they said how much . Rangers said it was not us ,we did not do it , it was a loan not income we will see you in court and that is where the truth has finally come out. So look for this in the Record Book * * * * where the titles used to be . Try to find a modicum of integrity from somewhere. You are hurting everyone understands that but at some point say we were wrong we admit and will take what is coming. Then it would be appropriate for The New Clubs Board to ask Scottish Football to move on. Even your new club are reneging on the Secret 5 Way agreement which got them back into the League set up in front of more deserving Scottish Clubs.They want out of Paying The Old Clubs Fine even when they signed up to it to smoothe their way back in with the help of the two compliant Football Bodies in Scotland. Sorry Bill but the rest of Scottish Football have had enough. This has a way to go and it is Not just Old Rangers who should be asked to ‘ fess up and so too should the powers at the top of ScottishFootball ,time for a clear out at Hampden a la. FIFA.

    3. rrc says:

      That’s the the issue here they didn’t declare the proper documentation to the sfa thus all players were improperly registered end of story

    4. Joe says:

      Ebt’s may have been declared BUT the side letters were not. So improper information to SFA = cheating

    5. THECASTINGS says:

      You forgot about the side letters that were not registered , so making each player who had one not properly registered. And we all know what the punishment is for that. Check Mate

  7. gerry says:

    Well put Alex although it’s not the same club as both club and company were incorporated under Scots law.The Club and company were one and the same.
    Incidentally they gained an unsporting advantage

  8. Ted Keoghan says:

    Thank you for paying attention to this Mr Thomson. Scottish football fans are despairing over the lack of action being taken by the football authorities aided and abetted by a complicit main stream media who have deluded themselves into thinking that by not writing about Ranger’s problems they are doing them a favor. It is this delusion that has is helping to navigate the latest incarnation of Rangers towards the financial abyss with hardly a mention in the newspapers.

  9. David Black says:

    Got to love your naivety in relation to Scotland and Rangers / Rangers fans control over all of this. A decade of cheating (and more) and they will not have trophies removed from them, that will not happen.

    Already the Scottish fourth estate is pushing for it all to be forgotten, and it will, men like Turnbull Hutton are few and far between, our authorities are so compromised they will accept whatever “Real Rangers men” decide this will play.

    Just watching all the hullabaloo about Russian athletes, been going on here for years.

    Watch succulent lamb, or threats being served over the next few weeks

  10. DeeTee says:

    Hysterical stuff, in every sense. The tax scheme did not set out to fall foul of tax law. Quite the reverse. The purpose of schemes like that is obviously to reduce tax liability and stay within tax law. We’ll see if there’s another appeal – and HMRC have already lost two.

  11. John Mackay says:

    Either Rangers accept they are a new club with no history or the same club and face the consequences. Can’t have it both ways.

  12. derek says:

    Hi Mr Thomson,

    Can you tell me why every article you write is biased. in the last 3 years (since rangers administration) you have done nothing but give a very one sided view of the whole rangers saga. do you not know there is an ongoing courtcase which has still to be decided? or does that side of the story not enter your mind?
    every article you write seems to have a distinct aura of sour grapes on your part.
    you dont happen to support the other team from the east end? do you?

    1. Bruce67 says:

      Nope, he’s English. He doesn’t support Celtic and, indeed, has on occasion infuriated Celtic supporters with some of the stuff he has written about Celtic.

      So, roll out your next paranoid theory.

    2. mark says:

      truth never changes.. remember that for next time you Glib & shameless one talks

  13. andrew ford says:

    Same club, oh really? great piece ruined by this nonsense comment. This was a liquidation NOT a takeover, sounds like scottish MSM trash. If they were same club, why did they have to apply to scottish leagues as a new club??? club & company are one in the same under British company law & UEFA statutes, if one dies they both die, so how cd they possibly be same club? impossible, another question why did Setanta give all the Spl clubs their final payments but refuse to hand anything over to Rangers, their reason being they dont exist anymore. If they are the same club then they should be liable for their debts, but of course the arent, simply cause their club was liquidated, the business and history they had since incorporation all came to an end.

  14. barney says:

    Thank you, a journalist who speaks the truth at last!

    1. james mcaulay says:

      This clowns never a journalist …he wishes he was one but he’s far from it.

  15. The Clumpany says:

    Well said Alex. And thank Heaven you are shining a light on this scandal given that much of the Scottish media continues to hope it will simply vanish, taking with it the completely unthinkable prospect of an Ibrox club being stripped of trophies.

    As I have said numerous times (including in this blog), if action is not taken against Rangers then it means that an entire decade of our national game was a lie. And as someone who paid in during that time, that is completely unacceptable.


    Keep up the good work

  16. Carlo says:

    Hi Alex good journalism as usual from you..

    Apart from they (Rangers) are the same now as previously 2012? Charles Green did not buy Rangers Football Club 1872 as they were/are in Liquidation.He set up new club Sevco with a whole lot of rule breaking/bending and secret 5 way agreements to allow them to start off life in Division 4. If they were the same Club they would have played in the Europa League Qualifiers that summer after finishing 2nd in the SPFL. Why are you in the same club myth?

  17. Jim Walker says:

    Good to see you have crawled out from under the stone again, if nothing else you are predictable.

  18. B william says:

    You are talking a load of rubbish, what is the tax situation got to do with the trophy’s that the players have rightly earned.

    1. Bruce67 says:

      Because they were cheating their taxes, Rangers were able to afford better players (they effectively cheated their way to a 40% bigger playing budget). If they had done as other clubs did, they would have had a 40% smaller player budget for players wages – a considerable difference – and would have had a weaker squad. So, they would not have won many, if any of those trophies. Got that?

    2. thomas buoy says:

      Rangers never won any trophies ,,,,they stole them

    3. mark says:

      are you really that daft

  19. Terry says:

    Great synopsis and overall evaluation of the RFC problem

  20. Craig says:

    Bunch of anti rangers sad bast…..,,,

  21. Chris says:

    This is financial doping on a massive scale. As other Scottish clubs worked their socks off to be successful, Rangers were doping there way to titles and cups. It is shameful that some people want to ‘move on’. Thousands of people spent thousands of pounds attending matches during this period and they have all been cheated. There are always consequences to ones actions and the only fair, even-handed consequence is to strip each of those titles.

    1. Martin says:

      Really? And those thousands of people spending thousands of pounds were held at gunpoint to attend games were they? Are you saying that these fans watched their teams being beaten by Van Bronkhorst, Klos etc but seriously thought they were going to win?….and now they’re appalled and feel cheated. Bottom line, Rangers had better players and opposition fans still turned up of their own accord to watch their teams get pumped! Had Rangers not used EBT’s the title race would still be between them and Celtic….why? Because they are bigger clubs with a bigger (more loyal) fanbase, a bigger turnover therefore more money and can attract better players. There hasn’t been a serious challenge to either Rangers or Celtic since the 80’s. Are Celtic using EBT’s at the moment or since Rangers demise? No. Is there any chance of anyone else winning the league? No…even though Celtic are garbage they’re still light years ahead of the rest because they are a much bigger club with more resources.
      Scottish fitba…..deid in the water!

  22. john mcginley says:

    Agree 100% with Alex

  23. Colin Park says:

    You Sir, are a bitter man. There has been no cheating. There has been no breaking of the law. There has been no sporting advantage. To liken Rangers signing player to drug cheats is disgraceful and disrespectful to the players who went out and won games of football fair and square. I don`t know where your bitter hatred of my football club comes from but be careful, it`ll eat you up.

  24. colin Park says:

    What you are saying is that if you have more money at your disposal than other teams regardless of how that money is generated then you have a sporting advantage. Can we then presume Chelsea have a sporting advantage over Stoke City because they are bankrolled by a Russian billionaire? Real Madrid have a sporting advantage over others because they regularly sign the best players for 60-80 million and are bankrolled by the Spanish government? Are Chelsea, Real Madrid cheats?

    1. Bruce67 says:

      No, he’s not saying that at all. The issue is using illegal means to have more money to fain a sporting advantage.

  25. john campbell says:

    enjoyedcyour blog alex straight forward and to the truth they cheated on a massive scale unheard of in this country and they need to be punished, keep digging away and keep up the good work.

  26. Al says:

    It’s only folk like you who appear to be obsessed with Rangers and the “problems”.. The SPL has been a much depleted place without them and it’s landed Scottish Football back in the dark ages. They have been penalised over and over way more than was necessary and paid their penalty a penalty other teams seemed to get But Tims like you can’t help bleating on and on…even ex pros apart from ODea (r) say that what happened on the field of play is all that matters.so geez peace..It’s getting boring so STFU…

    1. mark says:

      Punishment….. & the result of your actions are not the same thing (lower leagues, new club, Green & Whyte, tax cheating, etc)

  27. Frank Murphy says:

    The only down is these people don’t recognise the truth.

  28. Stewart McLeish says:

    What a load of rubbish. In other words “any club” in the U.K. which pays higher wages than another club is cheating by gaining an unfair advantage. Take any of the top EPL clubs and compare their wage bill with the smaller clubs and see how much of an unfair advantage they have. And who have been paying the highest wages in Scottish football for most of the existence of football as a profession. The Old Firm. Is that not seen as an unfair sporting advantage? Are you implying that all those titles the old firm clubs have won should be removed? Look at Dundee Utd after their best players were sold to Celtic. You can’t tell me those players didn’t move for lesser wages or even the same wages. Until you have a salary cap in place there will always be an “unfair advantage” given to the bigger clubs. On the field of play it’s 11 v 11. The only cheating the previous directors at Ibrox did was against the tax man. Rangers players, staff and supporters have been punished enough by being in the lower reaches of Scottish football, to do anything else would be wrong. Two wrongs don’t make a right.

    1. mark says:

      your new club has never been demoted to low league’s..getting upset about things that are self inflicted then calling them punishments is bit sad.. grow up..
      Punishment is not the same as the RESULT of your own wrongdoing (bottom league),
      You like many others are struggling to understand the diffrence

  29. Chris atkinson says:

    Throw the book at the cheats. Should also fax all those that benefited from the tax free payments !!! They deserve all that they get. Cheats always get found eventually !!

  30. Treble T says:

    I’m sure there are many people of a blue persuasion who will definitely NOT like this post. It is so refreshing to actually read something which is not scripted by a PR company and handed out for all the sycophants to publish as their own work.

  31. Art says:

    Reading posts on a selection of Scottish Club Football websites indicates the fans, the paying public, those who support the Scottish game, definetely want action taken to erase this dreadful period of cheating and corruption from the record books. Many, many fans will walk away from Scottish football if his is not dealt with appropriately. Not only my opinion, the opinion expressed by supporters of many Scottish teams.
    Thanks for your view, you are one of the few still willing to place a neutral opinion.

    1. Martin says:

      “Many, many fans will walk away from Scottish football” lol….has that not already happened?
      What a joke….once Rangers return to the top flight both they and Celtic fans combined will generate more money through gates than the rest of the Scottish top flight clubs put together.
      Might as well just walk straight away and allow Rangers and Celtic fans the full ticket allocation then at least you’ll be able to see what a full house looks like at Tannadice or wherever.
      Scottish fitba….deid in the water!

  32. Nile says:

    What happens when a club goes bust – actual bankruptcy, failing to pay suppliers and players – part way through the season?

    It may be stretching the point to say that trading while insolvent has some analogy to trading on the basis of profits statements that take no account of taxes lawfully due; but companies that do either of these things, and sometimes both, really do exist; and they are competing with companies that respect the law.

    Competing with these companies, and displacing them: ‘winning’, if you would use a sportsmanlike analogy in the hard world of business.

    So do, please, take a moment to look up what happens to insolvent clubs in the league: if we’re to have money in our beloved and beautiful game, it’s *in* it, and cheating with the money is cheating on the pitch as well as off of it.

  33. Jim Larkin says:

    99.9% correct – except SevcoRangers are NOT the same club as Rangers.

    As a journalist – you should base things on facts.

    It is a fact that Rangers are being Liquidated.
    As a journalist, what does Liquidated mean ?

    Why did Charles Green start Sevco?
    (Indeed, what is the difference between Sevco5088 or SevcoScotland)?

    Why did Sevco change their name to THE Rangers Football Club Ltd?
    Why did Rangers Football Club PLC change their name to RFC(2012)Plc (IL)
    Why did Charles Green start up Rangers International Football Club Plc?
    Why did Sevco Scotland get a football licence that is not in the rules (Associate membership)
    Why did Sevco Scotland need to apply for this licence?
    Why did Sevco Scotland start their games as a football club in the lowest Scottish professional division?
    Why is there an as yet unpublished (secret) 5 way agreement between
    The SFA, The SFL, Sevco Scotland, Rangers (1 other party, I can’t remember)

    Come on Alex – journalists deal in facts do they not, so if SevcoScotland and Rangers are the same club

    Then explain and answer the questions above, thanks

    1. Peter Johnstone says:

      Talk about dealing in facts. Sevco Scotland’s name was changed to The Rangers Football Club. The Rangers Football Club PLC was changed to RFC 2012. What is your problem with the wird “The” It is in both.

  34. Jack Gough says:

    Alex. Can you please offer your comments on the following:

    1. EBTs have never been illegal. At the time Murray Group and Rangers used them there was no legislation in place to compel Rangers or any other business to pay any form of tax on payments into the trusts.

    2. Since EBTs were legal at the time, any club (and one other in Scotland did) could have used EBTs as a valid form of remuneration to their employees/players. There was no advantage gained in any way other than clubs electing not to embark on such schemes.

    3. Legislation was brought in to make contributions into EBTs subject to income tax RETROSPECTIVELY. Could you imagine if tomorrow George Osborne decided that tax-free Childcare vouchers or bicycles obtained in the Cycle to Work schemes were subject to retrospective taxation?

    4. If there was any advantage gained it was a financial advantage – not sporting. Poor onfield results are testament to no sporting advantage and all that was achieved was mitigating huge debts incurred in attempts to further the game of football in Scotland by bringing in quality players.

    5. Where are your articles slating Dundee, Hearts, Gretna and other clubs who have incurred debt and lived outwith their means? Where is your article on Celtic obtaining ultra-low interest loans from the Co-Op and engaging in ‘state aid’ with their land deals in the East End regeneration?

    1. Bruce67 says:

      ‘Since EBTs were legal at the time, any club (and one other in Scotland did) could have used EBTs as a valid form of remuneration to their employees/players.’

      Except that club then went to HMRC, sought legal advice and was told that they were illegal. So it paid the tax. Which shoots down the ‘they weren’t illegal at the time’ argument.

      Besides, the issue is also that, as has been shown, the way Rangers operated them was illegal.

    2. Dan The Man says:

      Alex, some people really do need to keep up and get with the programme.

  35. Gavin says:

    You Sir have won the Internet for the day! Great piece, For crying out loud how can people say that they may have signed those players anyway etc. They were trying to win the Cup and couldn’t afford it. It is clear as day cheating and as you laid out in the first paragraph cheats are punished in sport. I don’t want the titles awarded to Celtic though, I merely want them stripped from oldcos records. Some sort of sanity with relation to those records never moving again would be helpful too. As they stated, they are a different entity.

  36. hippy says:

    what a load of tosh, at the time of paying these players were ebts deemed illegal, no, also who is to say that at the time they couldnt afford to pay the tax, but were not legally required to at the time

    1. thecastings says:

      Here you are , another deluded idiot.
      The fact that no player will accept an EBT without a side letter is the smoking gun. The side letter makes both the EBT illegal and the fact that the side letter is not registered as part of the players conditions makes him ineligible. That is the crux , not the EBT itself.

  37. IniquitousIV says:

    First class article! I note that Rangers’ latest statement calling for the authorities to ‘move on’ has not one word of apology, despite the indisputable evidence of a decade of cheating and flagrant rule breaking.
    Their arrogance and sense of entitlement (quite literally) defies belief.
    If the appeal deadline is passed, I do not believe that fans of any Scottish Club (with one exception) will rest until justice is served, similar to the other pertinent sports examples you cite.
    Keep up the good fight! It is heartening to find one ethical journalist who does not support endemic cheating in Scottish football.

  38. john Ferguson says:

    Best blog i have ever read
    SMSM are a disgrace to their profession
    you Sir are a breath of fresh air

  39. Chris says:

    After a weekend when a significant number of Celtic supporters committed their now annual act of national disgrace, you choose to pen this drivel, you really are a clown of the highest order!!

  40. Graeme says:

    Wouldn’t it be best for Rangers, and for Scottish football, if they came forward and admitted to gaining a sporting advantage during the EBT years? At the same time they could voluntarily give up all the titles won during the period. That would surely be a signal to the whole of the footballing world that they were ready to rebuild their footballing reputation!

    1. Jack Gough says:

      Graeme, how can there be any advantage gained when

      1. EBTs have always been legal to use and when Rangers used them there was no legislation to compel any company to pay tax on payments into an EBT.

      2. Since there were no restrictions on use of EBTs all clubs could have used them , but elected not to.

      3. Will you accept that a club who attracts seven figure sums for sponsorship has unfair sporting advantage over those who attract five figure sums? The principle is exactly the same. One club has more money than the other, so surely this is unfair. Perhaps the governing bodies should redistribute all club sponsorship equally between the 42 clubs?

    2. Martin says:

      Aye..right enough and the players who played and won those titles would just willingly give up huge parts of their career?!? Behave yersel!
      Correct me if I’m wrong but I don’t believe Rangers fielded the same 11 players all on EBTs for every game of every title/cup final win did they? Nope? So are you happy to strip say Neil McCann of his medals?
      Also, are you also suggesting that all these players had to do was turn up and be handed titles? Of course not, they had to play, work hard and earn them. So would you be comfortable telling Mr McCann, Mr Kloss or the DeBoers to their face that they are cheats and didn’t earn those medals? Have a word with yersel….sporting advantage?! Rangers have always had a sporting advantage over most of Scottish football on account that they generate more money and can attract better players. Even if Rangers handed back titles they’ll just win them back again because none of the other clubs in Scotland have the ability to sort out their own house and build themselves into serious title contenders (apart from Celtic).
      Scottish fitba…..deid in the water!

  41. Graeme hopkins says:

    Poor one sided bias.

  42. M Jones says:

    Finally, a well balanced and correct blog on this whole mess. Couldn’t agree more.
    And no I’m not a Celtic fan

  43. Sir David Muzza says:
  44. Pat Lowrie says:

    Thank God for people like you, who are not afraid to speak the truth.

  45. terry says:

    – agree with everything, except the second to last paragraph, – they are a new club now Alex.

  46. Bruce67 says:

    Absolutely spot own, Alex.

  47. Ben says:

    Alex Thomson is a beacon of truth in a sea of back-scratching cronyism. What a sad state of affairs that a journalist from down south is the only one brave enough to tell it like it is.

    I’m not a Celtic fan, I support a much smaller team. Like thousands of others, I’m sick of the corruption in Scottish Football.

    Thank you Alex.

  48. Seville2003 says:

    Mr Black will soon be replaced by Mr Null and Mr Void. ..

    Asterisks coming to league winners records near you soon!

  49. Brian Creaney says:

    Yesterday, WADA went public with the details of all the corruption and cheating by the Russian’s over the past few years, most notably the 2012 London Olympics, and denounced all factions of the Russian Athletics Association, Anti-doping agency and Government.
    This now looks like it will ultimately lead to the disqualification and removal of all Russian Athletes medals from these games and other tournaments. This issue has been blanket covered by all major media outlets and should now lead to Russia and all participants in this scandal, being banned from competition.


    Now why oh why, do Rangers (Sevco) believe that what they did is any different to this and that the SPFL should now just move on and that there is no need or call for any more sanctions against them. Sevco believe, that the Scottish game has suffered enough, and that they are now the fore-bearers of integrity, honour and respectability and will bring stability and sponsors to the game.

    It was they that made the game suffer; it was they that cheated the other clubs, the other players, the other FANS and HMRC. They CHEATED, and now must face the consequences. Why this is NOT being covered more widely in the media, I don’t understand, AND if the SPFL, SFA and even UEFA don’t take action, then it will be a shameful day for Scottish Football and sporting integrity.

    I will finish with this quote for the SPFL – ‘ I am ashamed of anyone who has eyes, but still can’t see.’

    1. Sasha Rodoy says:

      ‘Lord’ Coe is a Tory, Tories have a hatred of socialism and therefore Russia is an enemy of his.

      His stance on the Russians is more to do with politics than sport so it’s not comparable with a silly insignificant Scottish issue like this.

  50. John says:

    A very biased article Glasgow Rangers were not the only football team to use this scheme Arsenal have already settled with the taxman for doing the same thing and many of the Premiership clubs have refused. This is a test case to go after the bigger fish in the Premiership.

  51. James says:

    Well said sir !!!

  52. tiredoftheirexcuses says:

    What is it with Rangers fans ? Why do they refuse to see and hear what the rest of the world can see ? Rangers didn’t simply fail because they operated their EBTs incorrectly. Their world collapsed because it was a scam to pay players without deducting tax. Rangers knew this at the time they set them up : that’s why they hid the side letters , then lied about them and then continued to obstruct investigations into their existence.

    Of course “Mr Black” couldn’t be involved in personal contract negotiations – that wasn’t his job anyway. But then he wasn’t involved in contract negotiations because his work was done – he set up trusts for players to have loans (that is , loans on demand, guaranteed) .

    As per usual, anyone who puts up an opinion about this is attacked for having some kind of agenda, being a Rangers hater , etc, etc.

    So , for all you Rangers fans out there : if the EBTs were “legal” and Rangers have been hard done by , can you answer this –

    how many of the people who received these “loans” ever paid any of them back ? Some, most, none ?

    Looking forward to that.

  53. Jamsie says:

    The stench of sectarianism makes one feel sick.
    You and Phool 3 names cannot be considered journalists.
    The appeal to the Supreme Court has not even been heard but you pronounce them guilty….but you did that previously when both the FTTT and the UTTT found in favour of Rangers.
    Your bhigotry must run very deep…….unlike your integrity!

  54. Bruce67 says:

    The club calling itself Rangers has issued a statement that, in order to stop damaging Scottish football, we should all mover on. How thoughtful of them. But, given that they are pretending to be the club which inflicted all this damage to Scottish football, shouldn’t they take the lead and make it clear that they don’t want titles gained by cheating and would have no objection to the relevant titles being stripped? That way, they get some great PR out of what is inevitable, and they get to show some of this fabled dignity the old club seemed so fond of.

    I mean, those titles are tainted forever. What kind of club would even want to keep them?

  55. edward johnston says:

    a tax expert on ebts the other day in a newspaper stated rangers have done nothing wrong twice this has been renounced now the hrmc try again when this appeal loses questions must be asked who was the person resposible for pursuing this and wasting our taxpayers money and what hidden agenda they had

    1. Bruce67 says:

      And a tax expert on the original FTT also declared that these ‘loans’ were clearly payment and Rangers operated them illegally.

  56. Bill M says:

    It has been pointed out that in this recent Court of Session Decision, nowhere does it mention the terms: “cheat”, or “guilty”, or “illegal”, or “fraud”, or “improper”, or “evade/evasion”, or “dishonest”, or “mislead”, or “lie / falsehood”.

    In other words the Decision provides no basis to claim that Rangers cheated or did anything illegal.

  57. Iain says:

    How on earth are so many people failing to grasp the most basic of ideas? At the time in question they were legal, disclosed in all accounts and signed off by auditors. RETROSPECTIVELY HMRC have done the right thing by trying to increase the public purse and close what was a perfectly legitimate and widely used scheme. There was no cheating, there was nothing illegal and no ruling at any stage has said anything different. The reason so many are failing to grasp it is pretty self explanatory: they want it to be true, they suffer from that most Scottish of diseases, the need to drag everything down a ring rather than try to climb one themselves. The author is a bitter and biased individual who would not know the word ‘impartial’ if it struck him across the face. Answer the question Alex; which team do you follow?

  58. Nick says:

    Never liked Rangers, never will like Rangers. However, if what they did is cheating then any club which paid wages to a level that the club was then unable to pay bills and therefore accrued massive debt was also cheating and gaining “sporting advantage” by signing and playing players it could not in normal circumstances afford. Any club which had players on loan and an agreement in place for the donor club to pay all or part of the loan player’s wages was cheating and gaining “sporting advantage”. If Rangers titles are to be stripped from them then every other club who won anything in these circumstances should also have its titles stripped.
    If they are guilty of tax avoidance then enforce payment of those taxes and move on. There is no way of knowing how results would have changed such is the nature of football.

  59. S.B. says:

    Another superb piece of journalism Alex, the 4th estate should set up an award in your honour for the honest and factual way in which you have pursued this story. It is an indictment of the Scottish media, and sadly a stain on Scottish society, that it took a journalist from outside the country to shine a light on this shameful episode. It is downright sectarian bigotry, pro-Rangers bias, the influence of secret societies and a circling of the ‘funny handshake mob’ that has prevented the truth coming out or honest reporting within Scotland.. Many Scottish journalists and Establishment figures can also be seen in the stands at Ibrox alongside the Billy Boys elements and they share the same aims so to expect openess and accountability from them is a non starter.
    The simple fact is that Rangers used EBT’s to top up the wages of players they couldn’t have afforded in normal circumstances; in anyone’s world that is gaining an unfair advantage and they should be stripped of trophies won during this period. However we will now see a massive PR surge and campaign from the same Scottish Establishment to stop this. As I stated many of them are driven by religious bigotry and Rangers FC have always been the outlet and open expression of this medieval fundamentalism. Once again congratulations on your brilliant journalism but be careful, there are some real sinister, nasty elements among this crowd and I think you have already encountered some of this. All the best.

  60. David Strain says:

    The Rangers fans who say that EBTs were not illegal at the time have missed
    the point (again). They were only considered legal (not any more) because they were LOANS to employees.
    So, when will Murray, Ogilvie and the other tax cheats be repaying the loans. Problem solved.

  61. Sasha Rodoy says:

    Anyone remember when Channel4 used to be a credible channel.

    Alex, you’re a Mickey Mouse reporter for a Mickey Mouse irrelevant channel. Get over yourself and get a real job.

  62. Joe McIntyre says:

    Ok…so let’s extrapolate your argument…For years, Celtic played to full houses at Parkhead (I know, seems very hard to believe these days, but it’s true!) yet the official crowds released to press were always around 20-30,000. Let’s suppose that celtic were not declaring the other 30-40,000 who paid their money at the gates. Let’s further suppose that celtic did not pay the tax on these undeclared attendees. Tax dodging? Financial doping? Unfair advantage? No sporting integrity? But, let’s not be bitter. If celtic hand back the titles and cups (including that one from Lisbon), then everything will be ok. Sauce for the goose and all that…

    1. Bruce67 says:

      And do you have one shred of proof of this?

      Didn’t think so.

  63. billy hrsy says:

    The SFA set up a independent inquiry led by lord nimmo smith a Celtic man. He concluded no sporting advantage was gained and I quote even allowing for the possibility of hmrc winning the appeal. There was no registration issues. And more important no SPL rules at the time to penalise teams who never paid tax. This rule was brought in 2 year ago. So the SFA or spfl paid nimmo smith nearly 1 million quid. Rangers have been dealt with. Can you all not get this into your thick deluded minds. There will be as much chance of titles being stripped as all Celtic supporters ever letting a remembrance day minutes silence pass uninterrupted

  64. Kenny says:

    I would like to ask everyone that is on this page slagging off Rangers – If you could avoid paying tax – WOULD YOU ? How many of you that are on here baying for titles etc to be stripped have ever done “homers” ie electricians, mechanics, joiners, builders (the list goes on) or if you are not in the construction trades etc how many of you would go out and employ the aforementioned tradespeople to do work for you in your house, in your car ? I am sure every single one of you would do anything you could if it was going to save you money. So where do we go from here ? Well We could start by you giving up your cars, your houses, your little extras that you have been able to afford because you CHEATED the taxman. Lets make no bones about this, every single one of us would if they could to get things a bit cheaper, so if that meant paying Bob down in the pub £50 for servicing your car or for getting you a nice new telly on the cheap – it is exactly the same so lets see the rush now to voluntarily give up all these things that you would not have been able to afford if you hadnt been doing all of these jobs on the side or getting jobs done on the side. This is also relevant to those that are on benefits – and most likely Claiming for allsorts of things that maybe you are not entirely entitled to ?

    The noise is deafening ?

  65. Dave says:

    The Fatally Flawed LNS Report

    Some, whose opinions I respect, have questioned the wisdom of my position on Lord Nimmo Smith’s report, I believe that it is unsound and not tenable. I am fully aware that it is one of the two fig leafs that we cling to as others attempt to strip us bare. The prospect of a BDO appeal to the Supreme Court is built on sand. Whether we like it or not, three venerable Law Lords have had the final word on the use of Employment Benefit Trusts. Their conclusions are binding.The report produced by the LNS commission was not legally binding.

    In many ways the LNS report was a boon to Rangers. A fine, with no points deduction, was an inordinately favorable result. Despite this a succession of Rangers boards have refused to pay the £250,000 fine and costs. The £250,000 fig leaf was too rich for the blood of the underfunded King administration. Should the SPFL decide to engage in a process of further consideration, the tariff of penalties may well be exacerbated by the findings of the distinguished Law Lords

    My desire for a new report was to expose King, Murray and the SFA (who approved both) to further scrutiny. The chances of this are slim unless a majority of the SPFL board demand it. Mr Topping and Mr Doncaster will do their utmost to keep a lid on resentment. The view of the fans of Scottish Football will not be solicited. The fans held their respective boards over a barrel to oppose the latest iteration of Rangers being granted an SPL share. The season cards have been paid for. The fans can inveigh to their heart’s content, but they cannot compel action at this point in time.

    In another article I outlined a scenario where a new report could be commissioned by the SPFL and subsequently vetoed by the SFA. A report set up to fail. Some on Twitter argued that this was a cynical view. However if you look at the roles of some of the key contributors to the LNS report, you will find a rationale for cynicism.

    The underlying premise of the LNS report was that any recommendations would be accepted and applied by the SPL. with a right of appeal to the SFA. The report would be independent of both governing bodies, and that the SPL and SFA would be at arms’ length from each other.

    Sandy Bryson chose to drive a horse and coaches through these established precepts. Mr Bryson, as the head of registration at the SFA, should not have been presenting any documentary evidence to an SPL commission. Any appeal in regard to registration irregularities would have led directly to his office at the SFA. Mr Bryson chose to be a very ineffective poacher and a redundant gamekeeper. He ensured that there would be no rabbits in Lord Nimmo Smith’s snares.

    Prior to proceeding, it would be instructive to look at Mr Bryson’s official SFA remit. As the head of the registrations department he would be the ultimate authority in the review of a club’s annual returns to the SFA, which should contain all contractual details between club and players.

    He would have been mindful of the rules and regulations of the SFA, including:

    Rule D1.13: A Club must, as a condition of Registration and for a Player to be eligible to Play in Official Matches, deliver the executed originals of all Contracts of Service and amendments and/or extensions to Contracts of Service and all other agreements providing for payment, other than for reimbursement of expenses actually incurred, between that Club and Player, to the Secretary, within fourteen days of such Contract of Service or other agreement being entered into, amended and/or, as the case may be, extended.

    I cannot overemphasize the significance of this rule, and that has been proven conclusively in court, Rangers flagrant disregard for this rule. This rule is not optional. It is compulsory. Should any club disregard this rule, the ultimate sanction is having their SFA licence withdrawn.

    Mr Bryson was also responsible for the issue of UEFA licences which behoves him to diligently review all contracts and agreements and to conduct an annual audit of the contracts of all players, managers and directors prior to the issue of a licence.

    However Mr Bryson was somewhat compromised when former Chief Executive, Martin Bain, sued RFC plc for £900,000 damages in 2011. It was revealed to the court that Mr Bain had ordered the shredding of his own contract and other documents for fear of leaving himself exposed to the rule of law. This would be the same contract that Mr Bryson should have reviewed at the SFA prior to granting a UEFA licence.

    Despite all of these inspections and compliance tests, Mr Bryson’s department claimed to be oblivious to the subterfuge at Rangers. Some might suggest that there was a singular lack of governance in Mr Bryson’s department and that he went out of his way to conceal his department’s incompetence apropos to the LNS report. It has also been suggested that the audits and tests were not rigorously applied to Rangers and that corners were cut, and details glossed over, to accommodate the Establishment club.

    Lord Nimmo Smith’s report castigated the Rangers board. He concluded that year after year the secretary of the club, Campbell Ogilvie. chose not to disclose the contracts and accompanying documents, which were addenda to the contracts, to the SFA. Heidi Poon was equally scornful of the RFC executives in her withering judgement of some 80 pages in the First Tier Tribunal.

    The conclusions of two eminent judges did not preclude the appointment of two individuals who were complicit in the disclosure transgressions. As non-executive directors in RFC plc, Mr King and Mr Murray had a duty to comply with Rule D1.13. The SFA set aside its own rules to pass them both as ‘fit and proper.’

    The most surprising omission in the LNS report was that all former directors of the club were not punished for their actions, which were deemed to be tantamount to match-fixing. The SFA threw the book at Craig Whyte. He was an easy target. They obligingly overlooked the involvement of Campbell Ogilvie, Andrew Dickson and David Murray. The SFA did not reproach Martin Bain for shredding his incriminating contract.

    Mr Bryson advised LNS that the players in receipt of EBT were ‘registered imperfectly’ but ‘eligible.’ to play. Please revert to rule D1.13. I would contend that Mr Bryson’s interpretation of the rule was a self-serving perversion of said rule. I posit that even if they were imperfectly registered, they were not eligible as key parts of their contract had not been disclosed and the clause clearly states that to be registered and eligible those contracts must be disclosed.
    The side letters, which former directors denied all knowledge of, were not disclosed.

    There was a a deliberate and sustained breach of the rules which resulted in a £47m pecuniary advantage over a ten year period. Despite this Lord Nimmo Smith arrived at the surprising conclusion that there was no competitive advantage

    It would appear that the registration interpretations of Mr Bryson is at odds with the arguments presented by UEFA apropos FC Sion.The SFA unequivocally state that clubs and players will be bound by all rules and regulations of the SFA, UEFA, FIFA and by the findings of the Court of Arbitration for Sport. Mr Bryson’s unique interpretation of rule D1.13 is the Achilles heel of the LNS report. The UEFA precedent would suggest that the LNS report is fatally flawed.

    In the final analysis, LNS stated that RFC plc executives were able to breach the rules to protect their own tax efficiency interests and that the checks and balances within Scottish Football Governance were ill-equipped to uncover their subterfuge and to stop them. Two separate licensing functions and a supposed compliance audit each and every year were not fit for purpose.
    Reassessing fixtures, stripping titles and other considerations are far less significant than ensuring that those who were involved in creating this tax scam and those who were involved in covering it up, bargaining it away, or who simply failed to take the correct action for the sake of expediency, are removed from football for good.

    Posted on November 10, 2015Leave a commenton The Fatally Flawed LNS Report

  66. Mark Watson says:

    he should keep his noes out where it doesn’t belongs rangers are Rangers if Scotland football does not have Rangers in it where would it be

  67. Paul Kinnaird says:

    I love Rangers supporters. Pro-Rangers newspapers, Pro-Rangers radio, Pro-Rangers BBC, but Alex Thomson is nasty to us. We had a little tear in our eye.You do not get it! You have cheated ordinary working class fans for years, and assumed that those fans of other clubs did not matter. You do not understand that it is not just Celtic supporters but supporters of all clubs that are outraged by the corruption of Scottish football. You do not understand because you cannot understand and that in the end will be what leads to your demise.

  68. HRH Prince Charles says:

    Surely stripping title can be avoided.
    Get all the UK resident employees who were paid EBT’s to donate 35% of what they were paid back to the Exchequer.£350k for every £1m paid back seems fair.
    It would placate me and many others.

  69. Joey says:

    Oh dear, some of you boys in blue just don’t smell the coffee. Do you? It’s not the spending of the money to buy the players, that gave you the advantage. It’s how you kept the purse bulging! You didn’t pay any PAYE for your players. You therefore had more to pay them as they had no tax to pay! Simples. Meanwhile, everyone else paid tax, so had, what 40-50% less to play with. Are you still with me? THIS is what us mere mortals that pay for the world to turn, are P***** off about. It’s not rocket science is it? This is where you CHEATED!

  70. Geoff mcgowan says:

    People like you are destroying scottish football and not Glasgow Rangers!! Rangers have been hung, drawn and quartered fuelled by total jealousy from the like of you! It will become apparent very shortly that there was more than one team in Glasgow using EBT,S. It’s very boring hearing you jump from one thing then another with the sole intention of destroying our club and here’s a subject to rattle in your tin Glasgow Rangers, the worlds most successful club, will never die and I for one will still be Rangers when I die! Supporting your team is not a crime!

    1. Steve Nisbet says:

      Yes mate. Scottish footie on its knees..Major leagues have chairman sugar daddies who resort to all sorts of methods to get the best. How many chairman on top of their millions pay any tax ?

  71. Billy bhoooooooy says:

    Loving all the Tics comments on here …..only way they will catch up with the gers world record breaking league titles !! Put your energy into your teams barn storming European runs !!!

    1. john reilly says:

      your right i cannot see celtic winning 54 titles in four years, even after the fifteen ebt titles are stripped

  72. Bill M says:

    So, although some fanatics would love all this to be “illegal” there is NO basis to define it as such.
    Therefore to state or even suggest that “cheating” occured is also incorrect.
    So .. why should Rangers have titles stripped ??

    Because of the immorality ?
    There are no rules nor regulations that cover moral dubiety in tax arrangements, and title stripping.

    Should an example be made of Rangers anyway ?
    If so, every other club which has availed itself of financial assistance (soft loans, low-interest bank rates, friendly £1 land development deals, etc) has also got to be dealt with.
    And that’s just the financial side … not the truly immoral stuff that has gone on in Scottish football (not at Rangers btw …)

    “Sporting integrity” was the cry !!
    Mainly from supporters of a club that used the black-and-white rules to overturn a 6-1 on-field European defeat, because an unregistered player cam on for the last two minutes against them (Legia).
    How “sporting” that was !

    “We were only following the Rules !”
    Well, the Rules in this case (the EBTs) are that there are no grounds for title stripping nor further punishments.

    Unless somebody would like to post them up ???

  73. Fittiered says:

    These servcon rangers ‘fans’ are thick as mince if they cant see where they went wrong.. Not paying tax on the alleged 75 million pounds gave them an advantage of having 38million more to spend leaving queen lizzie short in her coffers!! Never mind youll have a rotting stadium to look at soon. And im not a tattie muncher either..

  74. Barry grant says:

    If I was a Rangers fan I’d be more annoyed that my team also cheated me ,
    Only now finding out we cheated Scottish football for years , making me believing we where ” simply the best ” but deep deep down we where not playing by the rules , the titles we did win ARE tainted cause fairly & squarly we didn’t abide by the rules ,
    Spending my money following my team then all this crap hits the fans … I’d be asking questions to Mr Murray !! 1 question & 1question only


    Shame on you mr Murray my only crime is loving my team



    Transparacy is a brave word !!

  75. Jngchmgchmgdymgdymgdmyg says:

    Of course this mans hatred of everything Rangers has nothing to do with his sick posts?????

  76. Beansy says:

    Do you no what EBT.s are people ?? Did it fund the transfer fee for the players no . Ok we might not have got some players but it wouldn’t of stopped us spending 6 or 7 million on players so you can say cheated all you like all I say is check the transfer fees we had money to spend EBT,s or no we would of still got quality

  77. TimothyMcChoy says:

    Rangers and all the EBT fiasco,Absolutely Deplorable the extremes that X Club went to in so achieving everything Celtic had already did LONG before them.Anything Celtic do is and always is done in fairness.Now here we go Again.Another Rangers different Club but same old Bile.Jealousy can ruin lives.And Football Clubs.Just look at OldCo Rangers.What have Sevco Won.Apart from promotion thru the divisions??SWEET FANNY ADAMS!!!

  78. LisbonLions;) says:

    The New Glasgow Rangers will go the same way as the old.Ran the old club to its grave just to try and surpass the Wonderful History f Glasgow Celtic.Facts are facts.I recall Sir D Murray stating.For every Fiver Celtic spend,We the Rangers will spend Ten.Yep Ten awrite,Tax Free,he seemed to leave that bit oot.Yet here we are still putting up wth this nonsense.Anyone and there dog knows,This club does nothing but Breed Contempt for our Game.They,d literally try anything to gain an advantage.How they even still exist,BEGGARS BELIEF!!!

  79. DickShagdacaat says:

    Any and i do mean any honourable person with an ounce of decency wouldnt want anything to do with tainted titles or tainted Silverware.But it is Newco Sevco Rangers we are talking about here,The way they went into liduidation and Ehemmm BOUGHT OLDCO HISTORY!That alone tells you what kind of Entity we are dealing with here.Ive never in all my days heard so much nonsense in all my life.Severely demented deluded insane Fools.Remember this,the whole world has witnessed this Reprebate Club Slither Through Existance.It really does beggar belief how these muppets Still Exist.

  80. Seamus O Hare says:

    The brand spanking new Rangers.almost five years old.Five stars on there jerseys proves it.One for each miserable year of existance

  81. JinkyJoyBhoy says:

    Naw but Aye but,Ye cannae take they titles but,They were still won but.That lot would do anything to keep Taintedness as there Vile policy to Keep that Ghastly excuse of a Club in position.Everyone and there Mutt knows all about The Glesga Strangers

  82. WalterSounessAdvocaatLeGuen says:

    Blame Celtic for Oldco,s plight.If Celtic hadnt done 9 in a row and won the big cup.The Gers wouldnt have Died trying to emulate everything Celtic achieved.As a Rangers man,I say its Celtics fault for putting us in that situation in the first place.Dave Kings Bluedoo Loyal Crew will get the Gers back into the Big time.The Tainted Silverware will not be surrendered.Our brothers over at Hampden will not allow Gers to die,Again.Shows just how desperate Oldco had become.Wanting to sign Brazilian Ronaldo and only play him in Europe.The Holy Grail was never there for us.

  83. MaybeezAyeMaybeezNaw says:

    The Rangers will be experiencing Premier Football for the very first time in there EXISTANCE.Well done to them in getting promotion through the divisions but and its a Massive BUT,I,d bet my house on it,They,ll be shouting about history etc that is non existant and has nothing to do with them.Crazy how a club gets Liquidated and Dies and is now Dead.Along with 140 years of titles and anything else related to Oldco.These clowns are Masquerading as the Real Deal lolol.Send em On.

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