A Response to John Gow re Rangers and SPL Return

The following article from ESPN UK was linked to by Grant Russell of STV.tv on Twitter. Some discussion ensued and he suggested someone could respond to it.

Criticism was expressed that this was an inaccurate opinion piece, being promoted as news on a news site.

I don’t think that is a fair criticism – it is clearly an opinion piece, but Grant said that a reply would be equally welcome.

My purpose in responding is not so much to offer opinion – Mr Gow comes from a stated background as a Rangers supporter and is entirely entitled to hold his opinions – but to address the factual issues arising in his piece.

I should say that many of Mr Gow’s pieces both on ESPN and the Rangers Standard are of great interest, and well worth reading. However this particular one seems to run off the rails factually.

My comments are in bold.


In a recent article about Charles Green, one of his quotes suggested that if the Rangers fans didn’t want to return to the SPL then neither did the club.

He said: “I can’t make up [with the SPL]. If the Rangers fans can make up, get on with it. But Charles Green will never forget what the SPL has done and that’s why I am against going back where we were told we weren’t wanted.”

To be accurate, the SPL clubs refused to allow the transfer of the share in the SPL held by Rangers Football Club PLC, as it then was, to Sevco Scotland Ltd, as it then was.

However, bearing in mind Mr Green’s comments about the returns available to his investors should they buy shares now, he has still to explain how he can make the club worth multi-millions without joining the league which gives access to the Champions League. However, I am sure Mr Green has a plan. Maybe someone will ask him?


Assuming the club gets into a position to re-enter the SPL, which is an assumption most people will make, is it true that Rangers fans would not want to go back?

Without a scientific poll it’s impossible to tell for sure, but if I may be so bold as to believe I have the finger on the pulse of the majority of the Light Blues’ support, then I may be able to give a reasonably intelligent answer.

But, first, it all comes down to the SPL investigation by Lord Nimmo-Smith into allegations Rangers used EBTs as a double-contract.

The SPL investigation has already taken place. It was carried out by Harper MacLeod solicitors on behalf of the SPL on the basis that the lawyers had the expert knowledge allowing them to consider matters fully. This was done despite Duff & Phelps, the administrators of Rangers Football Club PLC not providing the SPL with requested information to the point where one of the charges against Rangers is that the club failed to co-operate with the investigation.

The SPL believe, as stated on its website, that there was a prima facie case that Rangers broke the rules. Therefore the case was referred to the Independent Commission, chaired by Lord Nimmo Smith assisted by two English Senior Counsel.

The “charges” allege that Oldco and Rangers FC breached the relevant Rules of the SPL, and also those of the SFA, by failing to record EBT payments and arrangements in the contracts of service of the Specified Players and/or other Players and by failing to notify them to the SPL and the SFA. There is one Issue directed only against Rangers FC, alleging that the club was in breach of the Rules by playing ineligible players. The fourth chapter alleges that during the period from 15 March 2012 onwards Oldco and Rangers FC failed to co-operate and to respond to requests for documents made by or on behalf of the SPL.

An EBT is defined by the Commission as “Payments made by or for [Oldco] into an employee benefit trust or trusts for the benefit of Players, including the Specified Players, employed by [Oldco] as Professional Players, Registered and/or to be Registered as Professional Players with the Scottish Premier League and Playing and/or to Play for Rangers FC in the Scottish Premier League and payments made by or for [Oldco] into a sub-trust or sub-trusts of such trust or trusts of which such Players were beneficiaries, payments by such trust or trusts and/or sub-trust or sub-trusts to such Players and/or for the benefit of such Players and any and all arrangements, agreements and/or undertakings and the like or similar relating to or concerning any of such Players and payments.”

So the substantive charge, read short, is that payments made to players for football activities were not recorded in the players contracts of service, nor notified to the SPL and SFA. The issue is one of unrecorded payments therefore, rather than “dual contracts”. The “dual contract” issue arises from the allege “side letters” which, it is said, provided the players with a guarantee that “loans” from the trust or sub-trust would not require repayment. It could be argued this was a “second contract” but it is more relevant as evidence of the nature of the EBT payment.

The case is beyond investigation – we are now at the “trial”, which is independent of the SPL, as the Commission explained at length.


If the SPL investigation – which Rangers don’t acknowledge – does not remove SPL titles and finds Rangers with no case to answer, or at worst gives a nominal fine, then it’s very likely that the Rangers fans will enjoy going into the SPL to win it.

I do not doubt what Mr Gow says about the reactions of Rangers fans.

However, Rangers refusing to acknowledge the Commission will not be of use to them, as the Commission considered the arguments at length and rejected them.

As the Commission said:-

As has been seen, one of the main preliminary issues which we have to consider is whether the SPL, and thus this Commission, has jurisdiction in relation to Oldco, Newco and Rangers FC. At the outset, Mr McKenzie accepted – as he was bound to do – that the SPL has no direct jurisdiction in relation to Newco: Newco is not and never has been a member of the SPL, is not and never has been bound by its Rules, and is accordingly not liable to have any sanction imposed on it for any alleged breach of the Rules. It does however, for reasons which we shall explain, have a direct interest in these proceedings.

What we propose to do is to give our reasons for holding that Oldco, as a former member of the SPL, remains subject to the jurisdiction of the SPL and of this Commission in respect of the Issues contained in the Notice of Commission, and is accordingly liable to have sanctions imposed upon it for these alleged breaches of the Rules, committed while it was a member of the SPL, should such breaches be established. We shall also consider the position of a Club in terms of the Articles and Rules of the SPL and explain why in our opinion Rangers FC remains liable to the imposition of sanctions for breaches of the Rules committed while it was owned and operated by Oldco, even though it is now owned and operated by Newco. It is for this reason that Newco has, in our opinion, a direct interest in these proceedings.

Rangers, both oldco and newco, had engaged with the process until pulling out on the day before the initial hearing.

Mr Green has not, to my knowledge, explained why both oldco and newco had engaged with the process until the day before the hearing.

The Commission may find the charges against Rangers unfounded. In that case there will be no penalty. However, if the verdict comes against them, then there are eighteen different penalties which can be imposed, singly or in combination.

One of the arguments put in writing to the Commission by the lawyer acting for both oldco and newco was that the negotiations referred to below showed that the case had already been decided.

The Commission pointed out that an argument about sentence ought properly only come once a guilty verdict had been delivered, and not before.

However, the leaked draft-documents that supposedly show the SPL (and SFA) trying to push Rangers into Division 1 in return for removing titles and cups, even though there had been no investigation and an appeal was not allowed, have removed confidence from Rangers and the fans that the title-stripping has not already been pre-determined.

By the stage referred to by Mr Gow, the SPL investigation by Harper MacLeod had already reached the point where the SPL could declare that a prima facie case existed. There had been, despite what Mr Gow says, an investigation by that point.

As far as the transfer of the SFA membership was concerned, which is the stage of the process Mr Gow is discussing, the SFA has absolute power under its rules to transfer a membership on whatever conditions it saw fit. Bearing in mind that the SPL investigation had revealed a prima facie case clearly it was decided by the football authorities that it was right to propose an agreement towards the penalty, rather than have to pursue the matter through a full disciplinary process. Mr Green and newco refused to accept this.

The SFA could have insisted on it, which would have led either to it being accepted, or Rangers sitting out the season, but elected not to do so. Instead the Rangers membership was transferred to newco, which took its place in SFL3.

What then happened was that the Commission was set up. There is therefore no question of Rangers having been denied any appeal – there is no verdict yet.

In a legal sense, Mr Green was offered a “plea bargain”. He declined to accept it, so the process continues. What is so hard to understand about that?

(In fact, Charles Green was recently cleared by the SFA for bringing the game into disrepute when he himself questioned the SPL investigation.)

He received a “not proven” verdict, to universal surprise, as people expected either a guilty or not guilty. Without detailed reasons being published by the SFA it is difficult to draw any conclusion from the decision. However it does not mean that in some way the SFA Judicial Panel adopted or approved Mr Green’s criticisms, which seems to be the implication of Mr Gow’s comments.

If the SPL investigation does remove titles from Rangers’ history, then I don’t think it too much of an exaggeration to believe the fans will see no way back. Fines and transfer bans can be forgotten about, but removing titles is different.

The former relate to the club and are obstacles that can be overcome, but the latter is an attempt to remove memories. Memories of enjoying moments with your family and friends. Memories of hard-working and honest players or management, winning fair and square on the pitch.

No one is trying to “remove memories”. No one remembers Carl Lewis winning the 100m race in Seoul in 1988. everyone old enough remembers Ben Johnson finishing first. But the gold was taken from Johnson and given to Lewis as the Canadian was found to have broken the rules.

If Rangers are found to have broken the rules, then removal of titles is one option which undoubtedly the Commission would consider. If it is the option chosen, then I am sure the Commission will give full reasons. And if there has been rule-breaking, that suggests that some prizes were not won “fair and square”.

And what of athletics relay teams where medals have been stripped from the 3 innocent team members when one failed a dug test?

To remove those on the basis of an administrative error to a tax scheme, which was legal at the time and was never hidden, is something few fans would ever forget.

Administrative error to a tax scheme?

Legal at the time?

Never hidden?

Sorry Mr Gow.

The rules are clear. The contract covering all payment for football related activity has to be copied to the SFA and SPL. If the payment by EBTs is found to have broken that rule, then this is not merely an “administrative error”. And in any event, there are enough examples of teams, such as Spartans in the Scottish Cup a few years back, being thrown out of competition for what undoubtedly was an administrative error.

This was not a case of Rangers forgetting to tick a box, or enclose a stamped addressed envelope. It was a deliberate plan designed to reduce tax bills, seeking to take advantage of the tax rules of the time.

Turning to legality, it is legal to take a Mars Bar from a shop as long as you pay the shopkeeper, but not to take it without paying. The taking of the Mars Bar is legal or not depending on how it is done. The same with the tax scheme.

As far as never being hidden, this is true, but by no means the whole truth. The annual accounts included a figure for payment to EBTs. This was not broken down into payments to players, staff, directors or tea-ladies. Therefore, as far as satisfying the football authorities regarding payments made to each individual player, the reference in the accounts comes nowhere near what was needed.

Maybe, if a guilty verdict is returned and titles stripped, the Rangers fans will forever hold this against the SPL. However such a decision by the Commission will come only after full consideration and careful analysis.


It’s completely plausible that any Rangers board would be forced by the fans not to enter the SPL until any lost titles were given back. The consequences for the Scottish game would be much worse than anything seen lately.

What a choice for the Rangers board in a few years. As mentioned above, how financially will Rangers create the incomes Mr Green foresees if not in the SPL? Could the board persuade the fans to bite the bullet for the financial good of the club, and indeed of the shareholders?

Will the fans desert the club if the Board insists on accepting promotion to the SPL after three years of promotion?

Mr Gow believes that the fans have the power.

Rangers were like a feather in the wind this summer, and were mostly powerless against the wishes of the SPL and SFA as to how the money they generate is used. But in four years’ time, it will be different. Once again, Rangers will be masters of their own destiny.

If this season’s trends continue, with the most TV viewers and highest attendances going to the SFL, then long-term sponsorship in the game will be reduced, split or disappear.

Mr Gow can enlighten me with the TV viewing figures, which I do not have to hand, but the attendance figures whichever way you look at them, show that the attendances are higher in the SPL than in the SFL.

There was not the exodus of sponsors from the SPL anticipated by those who spoke of Armageddon in the summer. That is not to say Mr Gow is wrong this time though. After all, a stopped clock is right twice a day!


There will be two power blocs vying for power and money, and this could leave the SFA with a huge problem over who really is the top football body in Scotland. It will tear the game apart once again and will almost certainly lead to the financial collapse of a few clubs.

So, if Rangers refuse to accept promotion, this will lead to a peer struggle between the SPL and the SFL? Based on what evidence?

By implication therefore Rangers refusal to accept promotion will lead to “the financial collapse of a few clubs.” Is that something Rangers and their fans will be happy to countenance? Mr Gow is best placed to tell us.


Of course, many will just see more Charles Green hyperbole, but even he might not realise that refusing a return to the SPL, in its current form, is no empty gesture from the support.

Good to see Mr Gow accept that Mr Green is guilty of hyperbole occasionally. His implication should give Mr Green a chill – namely that he does not yet realise that the Rangers fans are serious about refusing promotion, despite what this could do to the finances of the company owning the business and assets of Rangers Football Club.


Posted by Paul McConville



Filed under Charles Green, Football Governance, Rangers, SFA, SPL

112 responses to “A Response to John Gow re Rangers and SPL Return

  1. James

    Paul when Mr Gow writes a piece condemning rangers for the way creditors have been cheated out of millions and how they cheated SPL clubs out of millions then I’ll take him seriously.

    They are all obsessed with losing titles, the cheats want all the honours and plaudits for winning these trophies but now they’ve been caught they are obsessed with not wanting to lose titles.

    • mcfc


      totally agree – don’t you just hate it when clarity gets in the way of a finely crafted piece of whataboutery.

      Paul, thanks for another excellent dissection – but I feel you must be getting bored winning 12-0 against this crowd – surely some plumbers and plasters would be more challenging opposition.

  2. jean7brodie


  3. mick

    Mr Gow seems well and truely deluded back at the desk top cant watch scotland anymore its terrible whos to blame when a was wee belguim would have been under dogs its the sfa politics that have killed our game not the manager they have made the game middle class due to cost and fancy developements and seem to play players that they are pals orf the players agents (gorden smith )to blame the players and manager is wrong what we need is change at the top sack the board and play youth the players tonight were lacking pace and looked slow

  4. mick


    a just read phils blog there agent whytes going to scupper the deal green must have done the dirty on him last week at the meeting in london what a couple of weeks were in for with this its going to be well messy for green now .whytes going to bdo to spill the beans it must be related to the Gary Witheyhttps://scotslawthoughts.wordpress.com/2012/10/16/gary-witheys-hokey-cokey-delays-rangers-claim-who-benefits/ no show as this puts liability at whytes door and green was at meeting at savoy with whyte there is no honour amongest thievies as they say OMG its getting well intergueing now looks like the only out come is tesco by xmas lol pmsl haha

    • Mick,
      This is potentially dynamite! Some time ago I mentioned The Manchester connection in this business so I am all ears. I have also stated before that Whyte would not hand his shares to Chic ( needed at the time of the ill fated CVA) for nothing. I expected a bit of the new equity to be destined for some BVI trust ultimately controlled by Whyte. Would Whyte not have covered both bases at this point? ie “Chic I will give you my share in TRFC if you weigh me in on either a CVA or a liquidation”. Perhaps Chic has reneged on the deal in EXACTLY the same way as former TRFC director Andrew Ellis claimed that Whyte had behaved regardal a verbal agreement on an equity position on TRFC. The old saying of “if you do business in the sewers be prepared to deal with lots of rats” comes to mind. I do wonder, though, where Phil has gleaned this information?

  5. Budweiser

    @ Mick

    New Super Whyte’ scrubs all your Greens !

    • mick

      @budweiser what a shocking developement we all thought it would be bdo now its agent whytey back on the block they must have double crossed him since they planned the deal you just could not make it up its well pop corn and cola stuff FSA POLICE BDO well the sfa will have no choice but to revoke licence simple as that then all resign of course

  6. mick

    oldco sevco tempco newco sevco agents whytes back to implement tesco

  7. JimBhoy

    Intrigued as to any possible outcome, could Green & Whyte kill old and new rangers?

    Wondering what is in this for Whyte? Can’t be salvation he has no soul.. So it has gotta be money but from where? If the Green deal is scuppered does he still have the floating charge?

    • mick

      @jim what a shockeraroony agent whyte back

    • @JimBhoy – Whyte no doubt has nothing (left) to lose. His reputation is in tatters, and he’s no doubt quite p!ssed off that everyone at Ibrox and a lot of other places have been quite happy to use him as the bogey man. Always thought he still had a role to play in this Greek tragedy – he’s bound to know some pretty damaging things.

      Mick’s probably right – the lunch with Green (the Savoy Grilling?) was probably an attempt by Whyte to get something out of it all. After all, he must be liable for a few things himself(!)

      Tin hats time, methinks.

    • I think I read somewhere when Oldco went into administration Whyte employed D+P for an agreed price of £500,000, plus a little snaggings money if things became awkward. Then they ‘relieved’ him of his floating charge of £24 million and went onto charge £3 to £4 million (which was a bit less than they wanted to charge, but something or someone, I can’t remember off hand, made them round down).
      Maybe Craig Whyte feels as though he has been given the cold shoulder and taken the hump, to mix my metaphors.

  8. It truly is the gift that keeps on giving, hopefully this story will see us up till Christmas at least. Gonna be lost when it’s over though.

  9. Great post Paul, nailed it quite nicely – might need to copy and paste for future use!

    @mick – thought Scotland did really well to keep it to just 2-0, no matter what the ridiculous commentary would have had us believe (‘Belgium coming of age tonight’ – really?). We lost it in the first two games – and Wales were there for the beating, even by our team. Levein is probably saying goodbye as we speak (I hope). Belgium have a brilliant team – freakishly so for such a small country. We don’t. But our players aren’t as bad as you think.

    • mick

      kenny its the sfa that are holding the game back and playing players that there agents are mates with its similiar to financial doping due to international players value rates its sick

  10. mick


    Before I close my eyes let not certain people mistake my silence on RFC for inertia or disinterest some have a big shock arriving
    gios back after weeks of silence

  11. Budweiser

    @ Jimbhoy

    Maybe he has sold an ‘exclusive’ to the Sun or other msm? He does need the cash I believe. Or some kind of revenge? His name is blackened[pun intended] by all,past and present at Ibrox, perhaps he is getting his side of the story out before tax case revelations. Wouldn’t hmrc inform ‘interested parties’ [accused?] of their findings before public disclosure?

  12. TheBlackKnight TBK

    Come to play in the big boys yard you have to walk the walk and not talk the wibble…….


    Excellent, and if I may say, very balanced and indeed restrained shooting down of Mr Gows must read opinions

    I hear RTC may have “owned” him at several points on twitter tonight. Something which he responded with “my dads bigger than your dad” and the Chewbacca Defence 😉

    • TheBlackGoosey

      What a Dullard you are.
      Rangers Then
      Rangers Now
      Rangers Forever

      The fact our club continues must be soul destroying for you judging by the pathetic hatred & sectarianism you in particular post.
      You amuse me.

      Enjoy your meaningless titles for the next 3 years.

      Until then you live on with your hatred TBK. That’s all you have you sad little man.

  13. The part about the power struggle between the sfl and spl had me in stitches! Does mr gow think that there may be a chance that the sfa will suddenly decide ‘lets make sfl div 1 the top league in Scotland, effectively relegating 12 teams so zombieco can gain access to European football’ haha! Deluded!

  14. mick

    Phil MacGiollaBhain‏@Pmacgiollabhain

    Now everyone play nice tomorrow and pretend that the MSM have an exclusive with Craig Whyte. You didn’t read it on my site. Ok? #Scooped

    @tbk just off the teewt site there MRGOWS well deluded

  15. JimBhoy

    Maybe Whyte has been working with BDO and HMRC behind the scenes (doing a deal to save his skin), hence all the delays we have discussed for a couple of months now.. That would not be beneath him. Well i look fwd to seeing what is next to unfold… Could go anywhere this circus, love to see what Chico Barnum has to say tomorrow… Wouldn’t it be awesome to see him lose the consortium’s investment and D&P slung out on their ear only for the creditors to get their rightful slice of the pie… Justice done… It could actually work out best for rangers in the long run too… Who knows..

  16. Mick the whole thing needs shaken down, what an embarassment, i don t watch them any more sad to say. I do blame Levin, he is not a scotland mgr and never will be. Strachan is more likley the man for the job but would nt blame him passing on it. Players selection is poor and the set up woeful. He can say he is building but on waterlogged sand I am afraid.

  17. JimBhoy

    I miss Craigie Whyte, the baron is good but Craigie was always gonna be a tough act to follow, both real crass acts though…!!!!

  18. ecojon

    @ Paul

    Just noticed RM main story by JCS on Home Page – you are in exalted company 🙂

    ‘So, not surprisingly, Ewing Grahame has become a bit of an icon to the obsessed, deluded and demented souls that inhabit the likes of Kerrydale Street, Paul McConville’s stridently anti-Rangers blog, Phil MacGiollaBhain’s sectarian, bigoted and terrorist supporting site and Alex Thomson’s fairy tale world of mystery assaults, intimidated publishers and heavy breathers from Belfast’.

    With regard to the ESPN Blog – can anyone explain how Rangers is listed as a European Team like Celtic – these are the only two in the Scottish section. I thought Rangers were were barred for three years for not paying £94 million in tax. Possibly dreams of Euro Super Leagues in chico’s head counts as the required admission criteria of course.

    Surely the other teams who played in Europe this year have the right to be labelled European teams before Rangers who really are living-off their history on this one – all rather pathetic how they can man-up and accept the consequences of their actions and their failure to hold the Murray’s and Whyte’s of this world to account. I was going to include Green there but I think I’ll let that one be decided by the forthcoming Green-Whyte clash 🙂

  19. AB

    Why always use the rubbish analogies of athletes taking drugs?

    No players of any Rangers team are alleged to have cheated.
    IF anyone cheated, it was administrative staff.

    The REAL analogies are…

    Usain Bolt’s agent running an illegal tax dodging scheme on his behalf.
    Would Bolt be described as having “cheated” to his golds?
    Would Bolt be stripped of his golds?

    or how about…
    TeamGB’s finance manager has been back-handing cash to athletes agents.
    Would Mo Farah be described as having “cheated” to his golds?
    Would Jess Ennis be stripped of her gold?

    Are your arguments really so weak that they need to sacrifice honesty for these clearly false analogies about athletes cheating when no Rangers player has been accused of any such crime?

    • mick

      not 1 mention of agent whyte back AB you really are deluded

    • david richardson

      Sounds like you condone cheating by defending RFC.
      How’s this for an analogy then,…….
      If there was a cap on salaries but the board ignored it in order to get a higher calibre player in. The players themselves have done nothing wrong but administratively its wrong and cheating.
      Or a team playing overage players in an under 19tourament.

      What you’re forgetting is that THE CLUB is accused if cheating, not an individual. What makes a club? The fans? The players? Stadium? No…its everything together that makes THE CLUB. The club has not followed the rules and must be punished. The old arguement trotted out that the players won fair and square is defeated as shown above.
      But since players don’t make the club it simply shows the arrogance and denial of RFC fans. Instead of thinking former players have been used as pawns and opponents cheated out of bonuses, earnings, titles and effectively a successful career as is the case, its always “the players won it on the pitch”.

      It’s growing tiresome and shows the RFC fans to be paranoid to a level Celtic fans could only aspire to in the past.

      • AB

        The SPL are proposing scrubbing 10 years of football results where, you admit, the players have done nothing wrong and the responsibility lies with a few administrators.

        Add to this that the whole EBT scheme was published in the clubs accounts, and could have enquired about at any stage over those 10 years…

        This whole thing appears transparently as what it is – an attempt by one club in a position of power to do one over on its rival.

        Sorry, I forgot, Celtic’s lawyers conducting the investigation is just one huge coincidence…

        • Mícheál

          The responsibility lies with the club and the directors of the club! Not a few administrators. They knew the rules, they broke them, they have to bear the consequences.
          And it is not the job of the SPL to check the accounts of the companies for undisclosed payments. The companies are responsible for the veracity and completeness of the accounts and documents handed in. So they have to document all payments made. Of course if the SPL had checked the accounts there would always only be the last season covered by the accounts rendered void. So not 10 years in one rush but probably year after year. Why? Because I think laying open the payments of the EBT to the players would have been evidence for the illegal use of these and therefore the company had to avoid undisclose these payments to the SPL.

          And of course all of this is just a scheme of Celtic, I forgot the Celtic faithful are the paranoid ones 😉 So enforcing the rules is now a scheme against Rangers? I will never (and I actually don’t want to) understand the minds of Rangers “fans”.

          • lawheid

            Nice one, Micheal! A bit off topic here – but how did it go with the thesis?

            • Mícheál

              Thanks for asking. I missed the deadline by one week and had to shorten the volume to 120 pages which sadly meant that I had to leave the Rangers part out because you can write another 200 pages alone on it 🙂
              It’s under assessment now and I heard that this will take probably another month.
              So I am killing time by reading Paul’s blog again. 😉

        • Dave

          You really are deluded AB so I’ll keep this simple
          Let’s say my accountant tells me I need to pay £100 to cover a shopping bill. 4 shops are all due £25 each. So I go away and pay the shops £10, arrange a payment plan for the rest and keep the remaining £60. I then come back and tell my accountant that I’ve paid the £100. Fine he says and he ticks off the books.
          But hold on – I’ve not paid all the bills yet I can still put expenses of £100 on my accounts
          This will work just fine until one of the shops decides I’m running up a bill too big for their liking and comes looking for money. Until then I’ll be just fine and my accounts will be perfect.

          This is precisely what RFC did with their accounts – told the accountant one thing, but did another. I wouldn’t be surprised if they manufactured a few receipts to help with the plan.

          As for your lawyers claim, it’s not enough that you claim SFA and SPL are against you, you accuse one of the country’s top law firms of being impartial and unable to do their job.

          Paranoia at its best

        • When the EBTs were published on yer accounts to the SFA…who signed em off???..ogilvie or smith?

        • Scooby

          You just dont get it do you?

        • AB you are sincerely blind to the obvious…..I pity you

      • Mícheál

        Paul’s analogy is more on target than yours. You have to bear in mind that the economics of team sports are different. First of all there has to be a league organising the contest and laying down the rules for this contest. There is no such thing in Athletics. Think about it like this scenario: There is a league established containing of 12 clubs. Everyone of these clubs employs professionel athletes to compete in this league for the merit of the club. The athletes are paid by the clubs and are free to be employed by however pays more. There exists a rule that every payment has to be recorded. If now Usain Bolt has an offer from club A and B, both offers equal but B pays 10 or 20 per cent more in non recorded money and Bolt wins his contests for club B. For the merit of club B, not for himself. Is this cheating? Yes, of course. By paying the non recorded money the club was in position to employ Bolt and therefore gained a competitive advantage. Hereby all merits are void.
        It actually doesn’t matter if you cheat financially or medically or in some other way. It’s easy: if you break a rule you cheated. Rangers apparently broke the rule that evey payment has to be disclosed, hence they cheated.

        Is it so difficult to understand? Rules are not there to be broken!

        By the way I really like this part of the statement:

        “If the SPL investigation does remove titles from Rangers’ history, then I don’t think it too much of an exaggeration to believe the fans will see no way back. Fines and transfer bans can be forgotten about, but removing titles is different.”

        I might say the club is of another opinion because removing titles does not endager the survival of the club in its current form. So if the titles are removed and Rangers gain promotion to the SPL the “fans” and “loyals” will do, what they said, that they never do? They will “walk away”? Seriously? I don’t think so because otherwise their beloved club (or holding company or whatever) will be dead again and will stay in international oblivion.

    • Carntyne

      Really stupid analogies.

      Usain Bolt’s agent represents represents him, but most definitely doesn’t own him.

      Likewise the other example.

      Legally there is no difference between the owners of Rangers and the club, so the owner’s action bring punishments on the business they own, and depending on HMRC and BDO, perhaps criminal charges to former owner and directors of the club.

  20. Carntyne

    A factual, sensible reply to a fictional, stupid rant, full of fanciful rhetoric.
    Gow is exposed as a laughable idiot, and that’s being kind.

  21. driverjohn

    Are you aware of what the sfa are doing right now? 7 (I think) scottish schools now take players from outwith normal school boundaries for intense coaching. Under the old way, boys recieved around 8,000 hours coaching by age 16. I believe these new centres of excellence gets where coaching is done on campus, gets this figure up to around 20, 000 hours or so. My figures might be out but the phase shift is of that magnitude. Mark Wotte says by 2020, 500 boys will have been through the system. Do you know who is responsible for most od this? Stewart Reagan and Craig Levein.
    So its a bit early to sack the board and replace the blazers with Andy Goram and Frank MacAvennie and the like.

    • ecjon

      @ driverjohn

      Didn’t know that and let’s hope some money can be found to expand the scheme. Maybe a tax dodger like Starbucks might want to ease their social conscience by supporting one school for every 10 outlets it has.

      I realise that newco Rangers are skint for cash despite what chico says but surely it could fund at least a handful of schools in Glasgow to get the extra coaching.

      Perhaps then people will see the club as more than just tax dodgers.

  22. David C MacKenzie

    Green’s plan:

    Rangers will be a part of European super league, says Charles Green.
    The Gers chief expects that top teams from across Europe will grow tired of playing in their respective divisions and seek to test themselves against the best to maximise revenue.

    Rangers chief executive Charles Green expects that his side will be a part of a European super league, which he believes will inevitably be formed.


    • ecojon

      @ David C MacKenzie

      Absolute moonbeams – chico is best left alone playing with his train set while Ally stares into the light at the end of the tunnel.

      When I first heard chico’s fantasy almost a week ago now I immediately thought ‘cake & circuses’ and sure enough the Rangers support seem intent on swallowing the distraction hook line and sinker.

      And what do you think og Green’s plan David, do you think he should keep Rangers out of the SPL?

      • David C MacKenzie

        I am reminded of Murray at his best with the casino. But I am angry at the same time. Personally, I think it a good idea to keep Rangers out of the SPL, but not for Green to do it.

        I am one of those who felt from the very beginning, that they should have been made to sink or swim through taking FULL responsibility for what they had done in the past, go through a proper administration and, if necessary liquidation, and take it from there. Now they are talking of playing in a European Super League. Too big to fail, too important; sorry, they do not have that divine right. If they fail to take responsibility for their past failings, and this idea of New Club (when it suits us) Old Club (when it suits us), is a red herring. The way in which the Rangers that we have now, grew out of what the Rangers that we had then, shows that the game isn’t football.

        • Mícheál

          More and more it seems that Mr Green is trying to talk up his company to generate mor interest in the IPO. The point is he is not reaching the institutional investors with this kind of talk but his loyal fans. Looks like his goal is to get as many small investors as possible in the boat but is this a promising strategy or is it the reason why he did not underwrite the share issue? The whole thing becomes weirder and weirder every day.

        • ecojon

          @ David C MacKenzie

          I’m still not sure why anyone would want to keep their team out of the SPL if it was capable of getting there – not just for financial reasons but for its fans to hopefully enjoy the top level of football available in Scotland.

          Tbh I’m not sure that it would have been possible to have forced a fairly large section of Rangers support to take ‘full responsibility’ without actually excluding Rangers from playing football for a period. However I would never have supported that as it might well have destroyed the club and that would have also have an adverse financial effect on Scottish Football.

          I had hoped that a drop to SFL3 would have allowed decent Rangers supporters to have gained moral ascendancy at Ibrox – sadly that is now a distant dream and all we see is a rising level of bile that damages not only Scottish Football but Scotland in a wider sense.

          • David C MacKenzie

            My point is that the Administration should have been run by the book, as seems to have recently been done with Portsmouth. Put the creditors first, reduce expenses, get rid of expensive players, and so on. That is what I believe. If it is possible to save the club as seems to have been done with Portsmouth, that is a bonus, but the way the Rangers Administration was run has seriously angered me.

            Of ourse, it would have been nice to ‘save the club’, but it should have been done in a better way. I understand your paragraph 2, and sympathise with it – up to an extent; but Scottish Football needs to be weaned off such dependencies, they lead to imbalances that, at times, can be, and have been abused.

            I agree 100 percent with your third paragraph. I might have softened my stance if they had shown more humility (club and supporters), but no, Green seems to show a complete lack of interest in Scottish Football with his ‘dream/fantasy’ of joining a European League, as do the supporters, perhaps it is time to reciprocate.

          • Martin


            surely a degree of humility from the Ranges support is the minimum expected after recent events.

            Instead we have this arrogant proposition of refusing promotion to the spl.
            They have yet to win promotion to D2! SPL is a long long way off.

        • Carntyne

          I wouldn’t get my knickers in a twist David.

          Chazza’s rants are aimed at selling shares. Nothing more.

          When the share issue fails, as it surely will, the whole house of cards will come tumbling down.

          £20mill my arse.

          £20 is nearer the mark, and £19 of that is being pledged by Celtic supporters.

    • mick

      thats a pipe dream by a man hows tripping out his tree

    • Carntyne

      Will this be a SuperLeague for third division clubs?

  23. Michael Bange

    Mr McConville, my understanding is that you are only allowed to practice while being supervised by an upright and respectable lawyer/solicitor. I do realise, however, that the response above may not be considered ‘practising’ but none the less you do appear to be ‘acting’ as a bona fida legal expert. Could you please reveal the name of the lawyer/solicitor supervising you at the current time.

    • Mícheál

      Ad hominem, again?

      • Mícheál

        I sometimes wonder if Andy is the only proper Rangers supporter not in denial and trolling mode.

        • ecojon

          @ Mícheál

          The wider subject could provide enough material for hundreds of PhD dissertations. Sadly, even that would fail IMHO to get to the bottom of the self-denial that seems to be endemic within the Rangers support.

          It has always been there but has been getting worse in recent years and seems to mirror the financial problems at the club which, paradoxically, could only happen because of their ‘Dear Leader’ can do no wrong concept which debars dissent or even constructive examination.

          They have again turned to denial with chico but have gone further to the point of Deifying their new ‘Saviour’ and become so blinded by his moonbeams that they seem incapable of applying the simplest financial tests to any of his increasingly wilder rants.

      • Carntyne

        An arsehole, I believe, is what you mean.

        Not sure of the Latin.

    • mcfc

      Is that all you’ve got George ?

    • mick

      michael bange whats your view on the recent online ticketus storys involving whyte green ticketus and d&ps the story was broke last night by a member of the nuj and a national writing prize winner oh and he has a best selling book out about rfc called downfall

    • NumbNuts


      Its been done already; you are months-and-months behind the curve.

      Now that you have engaged though, perhaps you’d like to play the ball and not the man by directly answering how Mr Gow’s piece was anything other than badly informed tosh that does a huge dis-service to a Rangers support desperately in need of some of their own to challenge, engage and push for clarity. They are being spoon-fed nonsense and downright lies. But by those allegedly on their own side. Not the ‘enemies of rangers’ stalking darkened corridors as some would have us believe.

      Unfortunately your contribution is part of the problem, and falls well short of being part of the solution.

    • Al ross

      Why does he need to practice he seems rather good at it.


    I assume Grant Russell will let John Gow reply ………wouldn’t hold my breath comes to mind, why does a fail fail lawyer get the offer to reply.
    Is Grant Russell another Rangers hater

    • mick

      @WILLIAM why would you call him a ranger hater is it because he said something negative your deluded why have you not mentioned whyte or ticketus russell seems irelevent when it comes to this topic green whyte and ticketus are about to fleece you and your banging on about negative press are you scared to speak out agianst charlie hes only here two minutes and yous have him down as god ffs wake up if you dont act now and do the decent thing your club is going to die here whyte green ticktetus are all conning you whytes about to come clean due to them going back on there word green had tea at the savoy last week with whyte d&ps have ripped the piss to get real and man up bomber might be a bit mad but he knew the script and dont be shocked with the news about to come out as you heard it here first phil the bigoet as yous call him has scooped the biggest story since the ebts and your on slagging paul and russel no wonder green is laughing up here he must think were all mad ffs email green and ask for a reply mention it on any rangers site and it will be laughted at just like the ebts get a grip if you dont act now on the info we have told you your club will not be here for long and thats the bottom line
      the blue knights had a real bid knocked back and were pushed aside by d&ps to get green on board if you act now the blue knights can step in and get a cva and save rfc not sevco your team has not been liquidated yet at the newco is a conspiricy so the ball is in your court d&ps and green and his backers and whyte are out to con it and its spit the dumppy by them due to going back on the original deal the 30mil share issue will pay a cva and if that happens you could apply for spl due to green conning the sfa its going to be to late unless you act now its real green has conned yous to get ticketus there money stockbridge is there man in glasgow and zeus is there bogus company its real factul data greens been outed and your slagging paul and russell

    • ecojon

      Sometimes I actually think I’m goinf mad if I try to work out Rangers’ logic.

      For some daft reason I thought Paul was replying to Gow’s original piece but now they are demanding a right to reply to the reply.

      The only time you see such an idiotic plea is when the reply has holed the original article below the waterline and it appears to me that ‘The Good Ship Rangers’ is sinking fast by the nose which chico has a tight grip on with one hand while the other grasps the lead lifebelt of flotation 🙂

    • Carntyne

      A Rangers hater?

      Me too!

      What a coincidence!

  25. ecojon

    You can always tell when they’re hurting 🙂

    Wonder what wee craigie has to say about chico – should be a hoot 🙂

  26. mick

    green must have them typing to dilute the online exclusive last night ever site is under bombbardment as phil said time to batten down the hatches lol

      • mick

        no mention of ticketus or whyte martin c the herald are on the lamb then it seems

      • ecojon

        @ martin c

        Interesting line: ‘Only current and former season ticket holders, as well as former shareholders, are eligible to buy shares’.

        Forgets that 22 million shares have already been paid and issued to the mystery investors? Also ignores chico’s media quotes that the ‘public’ can buy as well.

        So 7,500 fans have pledged £15 million well that’s really great and sounds as though the float will be a roaring success. Only slight problem is that it doesn’t actually say that the ‘fans’ are all Rangers fans 🙂 I also find the average share purchase pledged which amounts to £2,000 to be a lot higher than I would have expected with Xmas round the corner.

        I do hope all these Celtic fans will keep their pledge and help their neebor oot in times of trouble 🙂

      • Works out at 2k per average for the 7500 investors to raise £15m….am in for 200 large on the shares personally 😉

      • Carntyne

        No mention of the Celtic fan’s generous pledges of £15mill.

        I should think that will diminish greatly as time passes.

        Maybe the DimDumb Zombies will take up the slack.

  27. mick

    serbian racist scum should be banned from sport sad a hope the fifa withdraw the young england lads red card such a sad end to a wonderful away victory for englands under21 team ,this highlights the importance of show racism the red card

  28. mick

    @alextomo Hearing Craig Whyte is going to break cover this week with allegations against Duff & Phelps. Any chance of contacting him?

    the whole net wants thommo to do the exclusive on d&ps what is the rangers fans on today take on it all

  29. mick

    In today’s @TheEveningTimes . . . John Brown claims Rangers boss Ally McCoist lacks numbers and quality needed for title push.

    bombers back now were just waiting on whyte

  30. mick

    Craigiebhoys ‘da apparently has a security over Murray park (I also read he holds one over Ibrox park) The security was allegedly transferred to his ‘da when they were spotted in the Caley Hotel in Edinburgh huddled over business papers when the heat was building on TGEF.

    Not such an unusual ploy as the SA company owned by Dave King is is ‘owned’ by his maw in Dumbarton!
    Ticketus have not gone away either. No one walks away from a multi million ‘investment’ regardless of Duff and Duffer’s claim that their agreeement, unlike their fees, is ‘unenforceable’ in Scotland.
    More to come on both fronts. Chuccky knows this, i,m sure!

    well well well bomber was right and were hours from it been aired in the media Greens bubble is well and truely burst

  31. JimBhoy

    @Michael Bange They let you out without your carer again…

  32. mick

    has any1 noticed since we mentioned criag whyte the sevco amoungst us have disappeared ffs you think they would want info on it and to debate what to do next to save there club com on bears wake up and get your head out the sand greens a front

    • ecojon

      @ mick

      Ah mick – they have not disappeared they are just taking a different tack and trying to be more clever about how they spread their message. They have been spotted however 🙂

  33. mick

    Chris McLaughlin@BBCchrismclaug

    BBC Scotland has been speaking exclusively to former #Rangers owner Craig Whyte. Across all BBC outlets soon.

  34. JimBhoy

    @Mick I don’t think Leggo is a sane barometer to use for rangers. He started off hating Green, now he is in bed with him and I can see that go full circle and it will be all Lawell, Petrie, Regan and Doncaster’s fault, the man’s marbles bag is leaking…

    With respect to the players that came and went, too little too late, we could all see that they were handed unknowns at the behest of some agents via The baron.. Leggo’s MO is to look for scapegoats to justify his vitriolic blue blinkered views. Anyone who opens a blog without the right to reply has an agenda, it’s a vehicle to hide his insecurities.

    Ally was happy to just beef up squad numbers which as any coach will tell you can actually prove counter-productive, alternatively he may have thought these guys good enough either way Ally is not the answer to rangers. The blame lies solely with Ally in the playing dept, if he was forces to take players he didn’t want whilst losing ones he did he should have made that known and walked. After all it is his reputation on results and performances.

    • ecojon

      @ JimBhoy

      Chico actually declared Craig Mather as Director at Murray Park at the end of last week buried in all the other stuff. Interesting thing about Mather that as well as the football agency he is involved in, is his horse racing company where he has a string of horses owned by a Middle Eastern sheikh so it looks as though there may have been connections with chico for some time through Dear Leader’s own gee gee and Dubai connections.

      Everything is connected and revolves together and the more you look the more the links – Paranoia? Obsession? Or possibly Fact?

  35. mick

    @jimbhoy hes well mad lego what you think of agent whytes return its well rib tickleing

  36. JimBhoy

    If the Whyte and faither thing pans out it might actually be a good thing for rangers, they could have escaped the baron’s noose and things might go to a proper owner who has the correct long term course for rangers in mind. Hopefully all those corrupt shysters who have come out of the woodwork of late all get a severe @ss skelpin’ and hit in the pocket big time. It will serve as a good lesson to those who know how to play the system to the detriment of the common fan.

    Hopefully the creditor’s get a proper share of the spoils, if nothing else that would make me feel better about this whole shambolic affair.

    Maybe Ally will be found complicit in all of this if he knew more than he was letting on… He seemed to change his viewpoint overnight.

    rangers may have a ready made NEW manager in Bomber Brown, he would have the steel necessary for Div 4.

    • ecojon

      @ JimBhoy

      In a different arena I have come across and dealt with many #Men of the People’. One thing I learnt very quickly was the more that chests were beaten and the mantra chanted the less likely that it was actually true.

      Such, I’m afraid, is the conclusion I have come to with Ally. When he slides off this particular slippy slope he will never again reach the earning potential he currently has and I think that is the main driving force he has.

      Somewhere along the line he lost his decency and is clinging on for dear life with his finger tips desperately trying to keep sipping succulent lamb stew simmering at the edge of the precipice.

  37. mick

    @every1 whos doing a story for up load for us to bebate it as a think paul will have sore fingers trying to explian the legalitys of it all it looks like green is well in drama here ,am cancelling my shares after reading that lol

    martin there wont be shares issued there all caught out even the sfa its armagideoin well be lucky if uefa dont pull the plug on scottish football as the sfa put rangers into euro games knowing they were skint this is well bad and high drama time for the sevco

  38. mick

    after months of speculation we have the truth the bbc have been great throw out this well done to mark and chris and there editors at bbc scotland for risking there selfs of abuse we take our hats of to you for that well done

  39. mick

    its a phoneox 5 out of 5 the link the tax man has been waiting for lol haha pmsl

  40. COYBIG

    So the proverbial has hit the fan. The unraveling is about to begin, again.

    Mr Whyte says he introduced Mr Green to Duff & Phelps. So it seems that Mr Green has been working with Mr Whyte, just like Mr Brown said. But now it seems that Mr Green has reneged on something, that’s angered Mr Whyte.

    Is it just me? Or does reading that make you think about:

  41. mick

    such a fitting video then the taxman will enter and take the assets and give some to small creditors and they all live happily ever after apart from the new sevco fans

  42. Greens says its missleading, he only met Whyte once and on that occasion he actually introduced Green to the administrators.
    Ahh right, it’s all a misunderstanding.
    He never said Whyte was lying though.

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