Appellate Tribunal Statement
Wednesday, 16 May 2012
1. It was competent for Disciplinary Tribunal to impose the additional sanction of prohibiting registrations of any new players of 18 years or older for a period of 12 months.
2. The Disciplinary Tribunal was correct to determine that the conduct involved – especially the deliberate non-payment of very large sums, estimated in excess of £13m of tax in the form of PAYE, NIC and VAT – was attributable to the club as a member of the Scottish FA.
3. The Disciplinary Tribunal was correct also in holding that the maximum fine available for this breach was £100,000, and on its own was inadequate as a punishment for this misconduct. It was therefore correct to select an additional sanction.
4. The sanctions available included expulsion from participation in the game and termination or suspension of membership of the Scottish FA, which would have had a similar effect. The Appellate Tribunal observes that serious consideration was given by the disciplinary tribunal to imposing one of these sanctions, which would have had obvious consequences for the survival of the club. The Disciplinary Tribunal rejected these as too severe and this Appellate Tribunal agrees with that conclusion.
5. Although the Appellate Tribunal has listened carefully to the representations from Rangers FC about the practical effects of the additional sanction, it has concluded that this sanction was proportionate to the breach, dissuasive to others and effective in the context of serious misconduct, bringing the game into disrepute. In particular, the Appellate Tribunal recognises that the Disciplinary Tribunal decision does not affect Rangers’ ability to extend the contracts of existing professional players, including those whose contracts will expire at the end of this season and including also those currently on loan to other clubs. The Appellate Tribunal observes that Rangers FC have over 40 professional players in this category.