19 Jul 2013

Rangers FC: the taxman ain’t walking away

Well, maybe Shakespeare was a bear as well as a bard. Maybe he too was watching the Rangers Big Tax Case in some time-warp when he talked about human existence dragging on in “its petty pace” and being “full of sound and fury” yet “signifying nothing”.

There has certainly been a lot of sound and fury. The pace has been nothing if not petty. The significance of it all is still far from clear.

Today, 19 July, is the date set in Edinburgh for the next round of what looks like an increasingly attritional contest.

The second tier tax tribunal opens. It’s perhaps a rather recondite avenue of the civil law, but behind all this there is a war going on between two worlds, a war which creeps further up the political agenda with every week that passes, every cut that is imposed by the coalition.

This does not, should not, impinge upon the process of the law one iota, but it does make it easier for HMRC to press their case in the background of this war of the worlds.

Simply put, the concept of tax avoidance, the world of the Baxendale-Walkers and all the Rangers suits who took their “loans”, paid no tax, walked away and ensured HMRC would be all over Ibrox like ivy, all of that remains locked in trench warfare with Westminster, HMRC, the public accounts committee and increasingly public opinion, the world which says we are just not having this any longer in the age of austerity.

In short, the tax-avoiding suits walked away from Rangers, the taxman ain’t walking away from them.

This, my friends, is what it’s all about. Any accountant worth their invoice will tell you not to go within a thousand miles of any tax-avoiding trust or benefit schemes, not because they are illegal (though many now are and the Rangers one could yet end up being deemed so) but because if you do, you will never hear the end of the love and attention HMRC are going to give you.

That’s what made Rangers unreliable after years of the Ibrox suits getting second homes in France and all the rest of it from the legal tax-avoidance programme.

And that is why HMRC will not let go, why they have appealed to the second tier tax tribunal and why the whole culture and moral mood of the country makes it more and more conducive for them to do so.

The nuts and bolts are that the trio of judge and sometimes lay figures hears second tier tribunal cases and then, yes, there can be further appeal to the court of appeal after this. The appeal comes on a point of law, that is, the interpretation of a statute principle.

“Nobody has won,” said the erstwhile Rangers owner Sir David Murray, after the first tier tribunal. Never a truer word, Sir D, and it remains so and will do so until such time as this process of attrition is exhausted.

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73 reader comments

  1. owen meharry says:

    So will HMRC chase all the other tax dodgers with the same vigor?????

  2. jcc says:

    Today’s hearing is simply procedural, with a view to clarifying issues for the substantive hearing, for which a date has yet to be set.

  3. Mark Murphy says:

    I await, with interest, the stream of comments suggesting that this blog is yet more evidence of the anti-Rangers agenda which supposedly dominates the lives of all who blog about the Ibrox club(s). But they are good points well made that (a) since RFC & Murray International Holdings won their appeal against HMRC’s assessments last November, the general public’s attitude towards tax avoidance has darkened; and (b) those re-examining the case will do so with regard only to the law.
    The legal perspective often produces results which seem curious to the layman, and it certainly has to this layman with regard to EBTs & side-letters etc… But these results come from a perspective untouched by any external agenda – anti-Rangers or otherwise – and I have more faith in these examinations of Rangers’ conduct than most others.
    I wish the second-tier tax tribunal well.

  4. Derek says:

    The appeal won’t affect Rangers. The club is run by a different company now.

    1. Bruce says:

      As the BBC so accurately pointed out, the incorporation of the club was never reversed, so the club is, in law, being liquidated. Not run by another company.

      1. Derek says:

        Companies often run things. In this case it’s a football club. Now run by a new company (or “newco”). Formerly run by an oldco.

    2. Dave says:

      It will effect Rangers.

      It will have absolutely no effect on the new club which bought their assets,which is perhaps where your confusion lies.

      1. Derek says:

        Supposed new club, same old obsessive nonsense.

  5. john clarke says:

    A timely reminder that more than football is involved in the UTTT decision in the RFC EBT case.
    Unfortunately, today’s hearing is not open to the public, otherwise I would there now.

  6. william mcmonagle says:

    More scare stories about Rangers and HMRC,another bout of fantasy,Mr Thomson should go and write about something more interesting,Rangers as a club will go on,to be the success we once were.This story has run out of legs,the HMRC have wasted millions on chasing various companies who,they felt,fell foul of the tax laws,but they have been an unmitigated failure,and i am glad to say,they will fail with this futile case against Rangers.

    1. Bruce says:

      What scare stories? Are you denying that there is an appeal from HMRC under way? You certainly seem to be suffering a massive case of denial.

    2. Spuds says:

      Everything in the article, as far as I can see, is indisputable. Unless I’m missing something and the death of Rangers was a dream…

  7. FootyFan89 says:

    Long time Alex…

    Are you going to give up after this one? :)

    Quite funny all your related posts come with no conclusions or follow ups…

    Nimmo-Smith report: could titles be stripped from Rangers? (What happened there?!?!?!?)

    Rangers: were they cheating football, and the taxman? The great Rangers tax avoidance scheme (etc etc etc, What happened with all that?!?!?! where was the follow up saying HMRC had LOST their tribunal)

    And now here we are again… TAX CHEATS, ARGHHHHHH – CRIMINALS THE LOT OF THEM – WINCH THEIR KIDS DOGS AUNTIE!!. This is the final FINAL appeal, they’ve already lost once (much to your total anger and disgust I’d imagine).

    This is it Alex, I hope your time spent “researching” and writing all these articles seeking to be the voice of truth and reason in all the world phenomenon that is… Scottish Football (DOH!)

    1. Bruce says:

      ‘Nimmo-Smith report: could titles be stripped from Rangers? (What happened there?!?!?!?)’

      – the SFA’s registration officer magically came up with a perverse and never heard of interpretation of its rules which declared that the players were correctly registered. They were still found guilty, though.

      ‘Rangers: were they cheating football, and the taxman? The great Rangers tax avoidance scheme (etc etc etc, What happened with all that?!?!?! where was the follow up saying HMRC had LOST their tribunal)’ There were plenty of follow ups. Or do you just have the attention span of a goldfish?

      ‘This is the final FINAL appeal, they’ve already lost once (much to your total anger and disgust I’d imagine).’ Actually, I’m not sure it is the final appeal. And you did imagine it, unless you can produce an example of AT’s total anger and disgust?

  8. Billy Coyle says:

    How can they pay wages,when they owe so much to the tax man,they still say that they are Rangers FC,and that wont change in theyr eyes,its time to let them know that they are a new club,and theyr past history does not count anymore.

    1. Brian Simper says:

      So Billy (lol are you a billy boy) the spl failed to strip Rangers of their titles because they (the Club) did not cheat (legal fact) so now when a company that Ran the club are up again for doing nothing illegal you think they should AGAIN think they should lose their history ! How petty just so your mob can claim to be the most successful club in the world and lets face it that’s all the witch hunt instigated by lieswell has been about, LET IT GO Billy boy (see what I did there) before it eats you away !

      1. Bruce says:

        ‘…the spl failed to strip Rangers of their titles because they (the Club) did not cheat (legal fact)’

        In what way is it a legal fact? Actually, they were found guilty by the SPL investigation. Thanks to the SFA, LNS was able to perversely avoid properly punishing them.

        ‘…so now when a company that Ran the club are up again for doing nothing illegal you think they should AGAIN think they should lose their history !’

        The ‘company that ran the club’ stuff is drivel. As recently shown by the only time a court has been asked to make a judgement on this – when the High Court rejected Coventry’s use of it. Rangers incorporated, so the company was its corporate form, not a seperate entity. So, when the liquidation of Rangers is complete, the history of Rangers ends.

        You have a new club, with a new history, why not be happy with that? Why try cling in vain to a tainted and toxic history?

  9. Neil says:

    U are a pleb sir

  10. Verdant Justice says:

    A point well made on the eventual outcomes of tax avoidance. My question is this. Why am I not reading about this in the Scottish print media? This is without doubt the biggest story ever in Scottish sporting history yet there is no investigative journalism whatsoever. Is this because the story genuinely has no interest to the public, or more likely are the grey suits in the upper echelons of media society complicit in the whole charade that is unfolding? May the truth be outed!!

  11. Rob says:

    Wish everyone would just pay what they owe. I’m beginning to feel like I’m one of few that doesn’t owe anyone, and have always paid my tax etc.

  12. Philip Edwards says:


    I am a football fan. I want my team to win, but not at any cost.

    On this issue, screw a sense of victory…I want what is morally right and just to prevail. Football just doesn’t matter.

    In fact this case is a symptom of how rotten-to-the-core corrupt is the UK. Plain theft, spivvery and corruption prevails at every level. But Rangers committed the cardinal (pun intended) sin of getting found out. I repeat – football doesn’t matter, justice does. And anyone at Rangers who tries the “Nuremberg defence” should be aware of how that attempted dodge-alibi was dealt with. Each man/woman is responsible for his/her own actions.

    And if the club I support was ever exposed in the same way as Rangers then it would have to face the same consequences.

    Professional sport of all kinds has become a drugs-ridden, profits-gouging charade for gangsters and the chauvinist self-deluded. Enough is enough.

    1. Brian Simper says:

      You are another that cant seem to get the FACT that Rangers did not do anything illegal If as you say this has nothing to do with football a fact that you contradict yourself on then why are you not more concerned about Vodafone and apple who owe absolute billions but had thaem wipe out literally over lunch with the head of hmrc ! ask your self about the morality of chasing you and me for pennies but those billionaires get off scot free THAT is the REAL scandal

      1. Bruce says:

        You are the one who struggles with the fact that the point of the tribunal is to determine whether Rangers did anything illegal in this instance. You also struggle with the fact that Rangers were, with the Wee Tax Case and the PAYE and NI it didn’t pay in its final year, proven and undisputed tax cheats. They went bust owing more than £50 million – and that’ll double if HMRC wins its appeal – yet you persist with the lie that they did nothing wrong and illegal. Facts, eh?

  13. D Craig says:

    Yes, yes … but why the fury at just Rangers??

    Where’s your and your kind’s similar fury at .. oh I don’t know, football managers who used phoney film companies to avoid their tax liabilities?

    Or more to the point, Google, Amazon, Starbucks all “avoided” more tax than the suits at Ibrox no fury about them – no bigoted frothing at the mouth about those monies.

    What about Vodafone being “let off” with a tax bill in the region of six BILLION pounds – haven’t heard much fury from anyone on that avoidance. Plenty of your “greatest fans” probably use Vodafone … no bleating about hospital wards that couldn’t be paid for with six billion.

    Imagine how many child protection officers could be funded with that – an awful lot of wee boys could be saved from predatory paedophiles in football clubs just to give one example …

    Hmmmm, I understand the fury at tax avoidance … I just don’t understand the list of priorities??

    1. wiltons water wings says:

      all the money could go to stadia safety inspectors.to sort out disgisting clubs with a care free attitude to crowd safety.

  14. D Baillie says:

    Usual utter pish Thompson
    Grow up and do some positive story telling


  15. Frank McGaaaaarvey says:

    And that, my friends, is the crux of the matter. If you want to retain your so-called precious history and heritage then, like everyone else, you must pay your bills.

    Are some Oldco Rangers / Sevco fans really so naive to think that they could simply shed the debt and carry on, trophies and history included, as if nothing had happened at all? Under the delusion that club and company are somehow separate entities?

    If only it was that easy. Then every football club the width and breadth of Europe would go down this route. Please try and come to grips with the word ‘liquidation’ and all that it entails. I know it’s a hard thing to do, but if you can do that we can all move on with our lives and build a better future for Scottish football.

    What d’ya say ex-Bears?

    1. The Bald Avenger says:

      i suggest you go & support your own club & stop obsessing about ours (you to Alex), have a wee look at the upcoming EU investigation on state aid from GCC, you should know about it as pacific shelf are mentioned (hell theres even a case number). over to you Alex, wait your not investigating (surpised)

      Liquidation, This could be a route that Celtic FC go down if they dont make the CL, as some have said “a financial disaster waiting to happen”. (over to you again Alex…..)

      While we are on the subject, why did the Celtic FA more commonly know as SFA (not fit for purpose) with spectic blessing (they control Scottish fitba anyway) want to opt out of UEFA fairplay, ah they have to disclose their debt (lol) how many loans are secured on the Legodome ? more than 1 ? less than 10 ? July 2019, remember that date, thats when you have to pay the loans back, in full (you are only paying interest till then). Ground share with Hearts may be an idea??. (again Alex, you really are dropping the ball for such a spot on hack)
      will Alex go investigate that, oh wait, you wont, you cant fall out of bed with your masters (Stuart Cosgrove, onetime football hooligan)
      Alex Thompson, not fit for purpose !

      1. Bruce says:

        Could we have that in something vaguely approaching coherent English? It just reads like you’re playing a game of bigot’s bingo.

    2. gp says:


      Are you a lawyer? Are you clued up in all things regarding Scots Law? Im sure Nimmo-smith is, is he not? What conclusion did he give? That Rangers the club and the holding company are two seperate entities! I know who I would trust with legal matters!!
      Youre so obsessed and hurt by this truth that you will live the rest of your miserable life trying to convince yourself that you are right.
      Bit pathetic if you ask me.

      1. Bruce says:

        The High Court rejected that conclusion with regards to Coventry. Its the only time an actual court has been asked if a company whose sole purpose is the running of a football club is seperate from the club. The High Court said no. That is the law.

    3. shug gibson says:

      Does no one understand, ? The football club was sold by Duff & Phelps whilst in administration, it was not liquidated. ! The holding company that ran the football club is still in the process of being liquidated. But hey, lets not get in the way of your hatred, because that doesn’t suit your agenda. All the authorities, legal and football, all agree its the same club , unbroken history etc, but I bet they are all glad that you have looked at it, and will now bow to your superior knowledge on the subject.

      1. Bruce says:

        The football club was never, at any point, sold by Duff and Phelps. Can’t you get your head round that. The assets of the club were sold. Not the club.

      2. Verdant Justice says:

        The assets were sold by Duff and Phelps before liquidation. Not the club.

    4. Derek says:

      Various clubs have been involved with shedding debt, usually by coming out of administration via a CVA. So there’s nothing new about getting rid of debt and moving on.

      1. Bruce says:

        But Rangers couldn’t achieve a CVA and move on. That’s why they were liquidated and that’s why the old club has ended.

  16. quietoaktree says:

    This topic must be a joke ?

    — With the BBC avoiding Snowden, Tempora, Detroit, and many European issues making headlines– but no blogs on them — Rangers is the topic ?

  17. jimmy says:

    When will the process of attrition be exhausted.At what stage does one party walk away.

    I would like to see the oldco win this to be honest.They acted on legal advice.

    1. Bruce says:

      They knew what they were doing and they knew how close to illegality that legal advice was.

    2. gerrym says:

      legal advice is not reconised in court

  18. Oshi7 says:

    The actual figure came down to something stupid like 14 million. But that aside liquidation of football clubs with huge tax and other Debts is not a new thing. Chester City liquidated, Middlesbrough F.C. liquidated 1986, Charlton Athletic F.C.1984. in the case of Middlesbrough it was reformed under Middlesbrough Football & Athletic Company (1986) Ltd carrying over its full honours and history like all the rest. Napoli went Bust and liquidated Company changed from Associazione Calcio Napoli to Società Sportiva Calcio Napoli carrying over full History backed by Uefa and fifa recognising that the new company had full rights as previous clubs that have liquidated to their European Cup honour in 1988-89 and domestic honours since 1926. Parma entered into liquidation in 1968 and where reformed Parma Football Club (formerly Parma as Parma sociazione Calcio) It reformed again in June 2004 and hold all honours from 1913. Florentina was promptly re-established in August 2002 after liquidation as Associazione Calcio Fiorentina e Florentia Viola carry over full honours in the Italian championship 55-56 & 60-61 and Uefa Cup winners cup in 60-61. Rangers FC hold full European Honours and Domestic as indorsed by EUFA & FIFA adding a division three title this season. Anyone that’s not an idiot and knows their football knows that Rangers transferred exactly the same Membership from old company to new operator which had resulted in Membership of the SFA being maintained in its entirety having the same registration number for this recognisable football entity that can be owned and operated and continues in its existence with this transfer of ownership . This is all explained clearly on the official SFA and UEFA sites detailing RFC playing today has been in existence for over 140 years and then goes on to detailing full honours since the clubs formation since 1872 including now a third division title. The saying goes 54 and counting and its right and backed up with indisputable fact. The of whole of European football did not changed the rules all of a sudden.The Club as long as its supported the way it is will be adding more pages to its 141 year history.Some fans need to read up on the rules and regulations and history of the game. Rangers may have taken the mother off all battering but still currently Ranked 93 in the world right now. Why did the first tribunal fail because the law is so vague hence why billions is lost every year because the law allows it and in some cases even deemed right. Bigger question why is it targeted at Rangers old Holding company when almost one in four of Britain’s biggest listed companies paid no corporation tax in this country last year

    1. Bruce says:


      There’s UEFA’s page on Rangers as of this morning. Note it ends May 2012, with no mention of a third division title.


      And here’s FIFA’s page, again as of this morning. No honours after 2011.

      On both sites, the equivalent Celtic pages list us winning this years league, so they are updated.

  19. Ben175 says:

    This appeal will not affect Rangers. BDO will have liquidated the club by then and will cease to exist.

    1. Derek says:

      BDO liquidate companies.

      1. Bruce says:

        And Rangers, when they incorporated, became a company as well as a football club. That incorporation was never reversed, hence club and company are being liquidated.

  20. patrick h says:

    Tick tock goes the taxmans clock .

    I hope a few people have been putting money by for when the bill for their “loan ”
    drops through the door.

    Sevco or whatever they are called today are plummeting as the spivs who bought it are cashing in before the bomb goes off, Then people of the spivs choice will rent the carcass back to the deluded at a massive profit.
    Tick Tock :)

  21. Cluster 1 says:

    Who are this Rangers ?…Did they not die

  22. Dilly Bodds says:

    “acted on legal advice” says a Sevconian numpty. That makes it all right then.

    Is there no end to these people’s stupidity?

    1. Bruce says:

      Apparently not!

  23. Ian Moffat says:

    Alex. Mr Thomson

    Whilst I agree with some of what you say and have written about this sad affair with oldco Rangers, the FACTS are that oldco Rangers WON the case as presented by HMRC according to the taxation law of the period, Prosecuted by HMRC according to taxation law of the period and presented to the bench of eminent judges who closely studied the evidences of the case and ultimately ruled that Rangers and their directors of the time did NOT breach taxation law in all but a very small number of cases, (5 I understand) The morality of what went on during the EBT years may not be to everyones liking, or in particular .your liking Alex, but the fact of the matter is that SDM DID NOT seriously breach TAXATION LAW during the period he took advantage of the Government of the times initiative of EBT legislation.. SDM and oldco Rangers have suffered immensely and irredeemably due to the crazy and ultimately futile pursuance by HMRC.

  24. Hector Retribution says:

    The taxman needs to reverse the farcical purchase by Sevco Rangers of the assets of the liquidated Rangers at such a low cost. The assets (the stadium) should then be resold (which would probably do the new club Sevco Rangers a favour as the costs of maintaining the stadium are prohibitive for a lower tier club). If Ibrox then becomes a supermarket or flats (see Hearts) then so be it. New club Rangers could still buy St Mirren and operate from a lower cost base. Then they could buy Kenny Miller. The public purse is then satisfied by receiving a proper return on the sale of the assets of liquidated Rangers.

  25. Billy says:

    Jeezo Alex, still no got your ball back from the big boys ?
    I asked you before and I’ll ask you again, lay out your Tax returns for the last seven years for public inspection, lets see exactly how you as a much travelled Journalist handled your ‘Business Expenses’ particularly ‘in country’, maybe there’s been a speaking engagement here or there with a Hotel provided, perhaps you paid the odd Tradesman cash for a homer to skip VAT, used your Company mobile to make the odd personal call that didnt quite make it on to your Tax return etc etc and these Alex are just a few examples of the not so subtle difference between Tax avoidance and Tax evasion.
    Don’t skate on thin Ice Alex, particularly in this heat !

    1. Bruce says:

      Why should he present his tax returns? His tax history is not under investigation and it is not the issue. Rangers were proven tax cheats – they are the issue.

      Your comment is a typically feeble attempt at deflection.

  26. John says:

    Good read as always Alex! I assume you kept that radiation gear from Fukushima? You’ll need something to repel the abuse you’ll no doubt receive for having the audacity to report on the biggest sporting story in Scotland for the last 40 years!
    I can’t see any coverage coming out of the Scottish media, any idea why they’d be ignoring this?
    In the interests of balance have a look at the claims of several rfc bloggers about the charges against parkhead? Load of nonsense & a complete waste of your valuable time but hey it’ll show neutrality ;-)
    Stay safe and keep an eye on this Alex, we’ll not hear much from the Glasgow lamb lovers!!

  27. Bbb says:

    Another non story in relation to Rangers from Mr Thomson, the sole purpose of which is only to add to his position as a somewhat controversialist.

    Mr Thomson now divulges his agenda to a blog which is in the main hanging on his every word on these matters, looking for these ‘tantalising’ tales of wrong doing in regard to a perfectly legal tax avoidance scheme.

    Unfortunately Mr Thomson has now got himself so intrenched in his agenda he has no objectivity on this matter what so ever.

    He has set out his stall, gathered his followers and propagates his agenda to his army of keyboard anarchist hell bent on spreading Mr Thomson’s latest tit bit…

    Somewhat embarrassing for a so called serious journalist, but hey…

    Keep up the good work Alex.

  28. John Docherty says:

    Could someone please explain to me why all the loans paid through EBT’s were never repaid when most of the beneficiaries were (are) still earning top wages. Surely any company that is owed millions would pursue these debts with the utmost vigour, especially when faced with administration/liquidation. Just doesn’t make sense to me. …….or am I missing something.

    1. Derek says:

      The loans were not made by Rangers but by a Trust (the “T” in EBT). It’s worth noting that even HMRC’s own lawyer told the First Tier Tribunal are not a sham.

  29. Big Hector says:

    Of course there is fury at amazon, google etc.

    But these companies aren’t sporting organisations where a degree of fairness should be adhered to in order to make competition meaningful for fans. Otherwise this is called cheating and cheating on a grand scale and it’s happening in our much loved national sport.

    Nor do these companies sing crassly and hypocritically about their love for tax-funded operations, the Queen, the Army etc. Although we know that is done solely to wind up your neighbours, it devalues our more modern and forward thinking monarchy and the sacrifices the army makes. And please don’t bring up the fact you let some army personnel abseil down Ibrox!

    Nor are the multinationals involved in the numerous and pretty distasteful controversies that seem to present there-self weekly with the club, it’s affiliated entities and fan groups. Rangers certainly have a knack of giving themselves exposure, just for all the wrong reasons. It’s not as if Rangers have covered themselves in glory in the past with their policies and behaviour.

    Let’s not be cute about it, we all try to pay less tax but our small individual tax efficiencies won’t effect any other people disproportionately than ourselves especially when we all do it. But for £100-odd-million to be owed from a club in a small operation of a league like Scotland is pretty repulsive especially in austere times as has been discussed.

    Before any RFC fans say this has all to do with the owners and not the fans, this clearly goes against the word on the street, where the fans have convinced themselves it is all ok or has been worth it. There are some pretty juvenile, automated responses doing the rounds for the last few years…”54 titles an aw that” and “it was only paperwork issues”.

    As inhabitants of our small country, Rangers have a much greater profile than any corporation. We are much more intertwined with Rangers, it is a community club after all, and half the Scottish community support them in all there wonderful and colourful ways.

    As previous posters allude to, the £100m in tax Rangers have avoided, could have paid for important services. Whether that means more life’s being saved in hospital, better standards in schools or army personnel keeping their jobs, this money diverted to ‘French second homes’ would have went a long way.

    Personally, the real concern i feel comes as football fans and the long and drawn out mess Rangers have embroiled the Scottish game in. The basic fact is that for the last 10 years, Rangers have cheated, wasted everyone’s time and this has all happened in a league that was heavily skewed in the Old Firm’s favour anyway. Together of course with the more recent refusal to pay clubs, death threats to owners etc. and basically deflecting all responsibility and blame on to other elements of our game. They haven’t exactly painted themselves in complimentary light.

    And the reason for Rangers’ strategy and sheer contempt for the game in Scotland you would have to suspect, was heavily based on getting the betterment of Celtic. Whether that was to secure more diddy titles than their rivals is debatable and was probably of lesser significance although still important.

    The real reason was probably to win the European Cup (which was never going to happen!) and for David Murray to be the hero that equalled Celtic’s trump card – their famous European Cup win. That is what i believe sticks in throats of all associated with Rangers as they know, just like Celtic, that they will never get the chance to win that competition again.

  30. boredofalex says:

    Im waiting for Gene Hunt to appear in one of your blogs Eck. My name is Alex Thomson. I have woken up in 2012. I dont know why I am here or what I am talking about but I will fight, fight to get justice, fight to make up stories about Rangers and fight to pretend I have no agenda. Zzzzzzz

  31. Dilly Bodds says:

    Reading the stuff from the no surrender monkeys simply fills me with anticipation for the day justice is done and the tax law is upheld.

    Who will they blame then?

  32. Craig says:

    They are grieving for a lost supremacy that expresses itself in absolute denial.
    The west end of Glasgow are, in fact, clinically depressed which also expresses itself in mis-truths because the facts are to painful to believe.
    So lets be fair in this, if they want to believe you can actually buy history and all that goes with it then let them have it, yes have it all , the debts to be paid to HMRC and many business which they owe ten of millions of pounds. A company owes millions of pounds , goes into administration , fails to reach an agreement with it creditors and liquidates itself shedding all responsibility and wishes to continue in the same name, from the same work place and with the same people. That’s called “Fraud” – this has already been raised in the House of Commons on many occasions – or option No2 is wipe the tears, stand up, get real, think honestly, clearly and with integrity and climb out of the pit that is denial, depression and accept that ranger fc died, dead, buried, defunct, extinct,no longer exist and the history gone. See the problem with depression is that everyone around you see it months , years before you realise your just full of anger, self pity, hatred and deeply need a target or targets to blame because tge pain your in is less that the pain of acceptance. Like Mr Traynor wrote “no matter how C.Green dresses this up rangers are dead, gone forever”
    So choose boys , choose soon and choose wisely because the Great British Government will choose for you, soon

    1. Bruce says:

      Well said, but one small point – its the south west of Glasgow, not the west end of Glasgow.

  33. therrawbuzzin says:

    Mr Thomson, you have a reputation as someone who covers the real biting issues of the day; from Afghanistan to Iraq, your in-depth reporting shines light on some of the most important topics of news.
    So why turn your beacon on Rangers (again)?
    An issue so trivial to those outside Scottish football as to be unworthy of your attentions?
    It couldn’t possibly be because you have a hard-line Celtic supporter as boss?
    Why no rants at others (Arsenal for instance) who have used the same (I admit) shoddy schemes?
    Is it that tax-avoidance is an issue very much en vogue, and if so, why not investigate Celtic FC’s cynical use of multiple holding companies, precisely to avoid the issues that Rangers has fallen foul of, namely solvency & tax liability?
    Mr Thomson, agenda-driven journalism can be noble, can be incisive, can be invaluable to society.
    Mr Thomson, agenda-driven sports journalism tends to be ignoble, tends to be disingenuous, and tends to be worthless; where the Old Firm is concerned, it also tends to be borne of bigotry.
    Not an accusation levelled at you, but at manipulative colleagues/editors who may well have taken advantage of your naivety in this field, in the hope of lending gravitas to their own shabby pre-occupations.
    For the sake of your reputation, I suggest you reconsider how much you wish to be involved with such tawdry goings-on, and how about that investigation into Celtic’s convoluted company status, just for balance?

    1. Bruce says:

      What utter drivel. Why should anyone investigate Celtic? Is there any reason to? Has anyone made any serious allegations that Celtic have done anything wrong? All the evidence is that Celtic have behaved properly, approaching HMRC to sort things out in their one experiment with an EBT.

      Balance, you say? What balance? Rangers drove themselves to extinction by not paying their taxes so Celtic must be investigated too? Garbage.

      1. therrawbuzzin says:

        That’s what investigative journalists do.

      2. Bruce says:

        Completely wrong. They investigate where there’s a reason to investigate. They do not carry out exercises in pure whatabootery on behalf of deranged Rangers supporters who struggle to cope with the self inflicted demise of their club.

  34. Macca says:

    Nice one Alex…..keep winding up the deluded….very entertaining….Thanks

  35. Craig says:

    “They took their punishment and deserved to be penalised for breaking the rules. They took their medicine, there was no witch hunt against them”.
    G Souness – yesterday.
    As much as I find it difficult to like the man I do have respect for him especially now. Take the lead from the Rangers revolutionist and be completely honest with yourselves teddy bears.
    Souness has.

  36. RodTheFierce says:

    The one thing I really don’t understand about this was why did newco get all of oldco’s infrastructure i.e. stadium, training facilities etc? The sale of these would have helped pay off the creditors. I personally hold no real interest in Scottish football and couldn’t care less what happens to newco but I know when I smell a rat. Rangers fans should count themselves very lucky to have survived this long and pray the same ignorant benevolence continues to come their way.

  37. John Surgeon says:

    The most successful club in the world ?
    Oldco at cheating.
    Newco at delusion.

  38. Parky says:

    I`ll try and explain for the hard of understanding and that includes Thomson.

    This is not an appeal from HMRC against the ruling. They are purely asking if “Due course of law” was followed. In other words they want to make sure the proper proceedures and guidlines were followed in making the original decision. If it is decided that it was there will be no appeal. If it wasn`t then they have grounds to appeal the original verdict.

    1. Dilly Bodds says:

      For your benefit and the benefit of the rest of the (self) deluded an appeal can be made if it is thought that the tribunal either applied the wrong law of misinterpreted the law.

      It is not simply about procedures.

    2. Dilly Bodds says:

      should read “or” misinterpreted the law.

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