Proof That Rangers FC Follows the Rangers Tax Case Blog? Possibly

A new thread on the Rangers Tax Case Blog was posted on 30th December 2011. In the course of a discussion in the comments about areas where it appeared that Rangers Football Club PLC might possibly, whether through inadvertence, administrative errors or postal mistakes, have fallen short of its legal requirements under the Companies Act, and its regulatory obligations under the rules of the PLUS SX, one commenter, the “Casual Observer” raised an interesting issue.

John Greig and John McClelland had resigned from the PLC Board in October, alleging unhappiness at the absence of involvement in the running of the PLC since the takeover by Craig Whyte in May 2011.

On 17th October, as required by PLUS SX rules, Rangers Football Club PLC announced this. The link to the announcement is here –

However, as the “Casual Observer” pointed out, Companies House had no record of the resignations.

The Companies Act 2006 requires a company to notify appointments or resignations of Directors to the Registrar of Companies within 14 days, failing which a criminal offence is committed by the company and its Directors.

Rangers should have lodged its audited accounts with Companies House by 31st December. As of 15 minutes ago, the lodging of accounts is still listed as “overdue”. This may of course be down to delays in opening mail received at the end of the period and lodging it on the Companies House website. It is not necessarily the case that the accounts are late, which would be a criminal offence. Failure to hold an AGM is also a criminal offence.

These alleged offences are rarely prosecuted, and generally would have to be extreme cases of corporate irresponsibility, or part of a regular practice by the company or Directors involved, before a prosecution would be raised.

One of the factors for Companies House in deciding to refer the matter to the procurator fiscal is how quickly the error is remedied.

At least as far as the failure to notify the resignations of the directors goes, that has now been rectified.

The relevant “paperwork” in relation to Messrs Greig and McClelland was transmitted electronically to Companies House yesterday (3rd January 2012).

The documents can be found here Director resignation no 1 and here Director resignation no 2. (I haven’t quite worked out how to link the docs directly, so click through the next page which appears after clicking on the links above.)

The documents confirm (a) that the resignations were effective on 16th October and (b) that the intimation only took place yesterday.

I am sure that the “Casual Observer” and the Rangers Tax Case blog are happy that their disclosures have been noted and acted upon by Rangers, and that, notwithstanding yesterday being a public holiday, Rangers’ assiduous staff were hard at work attending to these technical requirements.


Filed under Companies Act 2006, Football, Rangers

11 responses to “Proof That Rangers FC Follows the Rangers Tax Case Blog? Possibly

  1. Ottokaiser

    Sounds like RFC require to employ the services of a compliance officer or perhaps a general secretary. A part-time basis would probably do it, so maybe someone who could split their time with their existing position…….

    • Jack Black

      Might be a role for Gordon Smith ? After all who knows what he does so he might welcome the chance to actually earn his salary ? (tongue in cheek !)

  2. droid

    A very good morning to you Mr McConville, may I ask if it was an Administrative Receiver who authorised the documents?

    The reason they were submitted yesterday may be down to it not being a public holiday in England and Mr Withey was back at his desk, and not that the Rangers’ assiduous staff were hard at work attending to these technical requirements?

  3. Dirtymac

    January 4, 2012 at 9:23 am

    David Weir?

  4. Compulsive Viewer

    I noticed this myself yesterday, couldn’t make my mind up if it was incompetence or just flying user the radar.

  5. renfrewdave

    ah well folks that will be the RTC blog shutting down now… as they will have managed to get the 1 per cent that isnt crap to paraphase Mr White/whyte

  6. Jose M

    Perhaps when one considers itself (collectively) as “The People”, then one feels unobliged to follow follow the Laws of the land as laid down to the “others”.

  7. eddie rice

    I read your blog with interest and regard it a an excellent read that compliments RTC, unfortunately I have been branded a troll on that site and banned, someone has also alledged I use several aliases. RTC chose not to dispell this myth, I use this blog as a right to reply to deny this Paul. I know several regular bloggers on RTC read this blog also so I’m hoping you allow this brief message.

    • TheBlackKnight

      It was myself that alerted RTC to your ‘activity’. Apologies if there was no intent or malice with your continued pointing toward criminality. The site, as you know, suffers from a number of ‘trolls’ who’s primary role is to derail the blog. You appeared to be doing that. You will appreciate no-one wants to accuse anyone (without evidence) of criminality. It takes things to a new level.

      There are many great contributors to the site. In the main, like the host, they may be of a Celtic persuasion but there are many erudite Rangers and neutral football supporters that perhaps make the most important contributions (PMcC of this site being one of them). They appear to have a genuine concern for Scottish Football.

      I’m sure RTC will not mind me saying it is a blog “open to all”. (except those who wish to harm it)

      No need to respond as I do not wish to derail Paul’s great work. I would suggest you clear it up directly with RTC.

  8. Pingback: Craig Whyte – More Fun with Forms – An Apparently Non-existent Company and Rangers Floating Charge | Random Thoughts Re Scots (and Other) Law

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