Not Long To Go

On Tuesday this coming week, this blog will celebrate its first birthday. Thanks to the assistance of so many informed and intelligent posters, this blog has played an outsized role in awakening a sleeping public to the crisis that would soon envelope Rangers Football Club. The arrival of the cavalry in the form of BBC Scotland and, latterly- the English media, means that this blog has achieved its central goal.

It was with particular satisfaction that I read the thoughts of Alex Thomson of Channel 4 on the Scottish media. In many ways, the actual implosion of Rangers has become a sideshow in this story. The enemy here is not Rangers FC or its fans, but the corruption of our national media. A free press is essential for the healthy functioning of any society and, to paint with a broad brush, Scotland does not have a healthy, functioning free press that can be trusted to challenge vested interests or investigate corruption.

Not all are tainted by this embarrassment. Mark Daly and BBC Scotland should be singled out for praise. While so many others copied & pasted our work on this blog (with only the editorial tone being changed), the BBC Scotland team conducted a real investigation of their own. I would like to think that the work done on this blog helped convince them that this story was worth some time, but they picked up where we left off and got to the bottom of issues where we amateurs only found strong suspicion. (Graham Spiers’ refreshingly honest admissions to Alex Thomson are also worthy of note, but he has not been as willing to discuss this subject as openly with his colleagues on Radio Clyde).

What is really startling is how few others did any work. The Daily Record is still being fed through the umbilical chord by former Rangers directors in the form of The Blue Knights consortium. They are bound to be a font of truth. Even now, the Daily “off-the-radar wealth, billionaire” Record acts as an agent for those wishing to blame Craig Whyte for all of Rangers’ troubles. These are the same people who presided over a decade plus of maladministration. The Scottish editions of The Sun and The Daily Mail have produced some good stories, but have failed to follow them up or shown much interest getting to the heart of it all.

It struck me as surreal that last Monday afternoon alone I spent more time talking with various English journalists than I have with all Scottish media outlets combined in the last year. Without the story of the corruption of the Scottish media, this would have been a parochial sports story of no more interest in London or Manchester than today’s Kilmarnock vs. Motherwell game.

The year long history of this blog should tell any objective reader that we have information on this story and know how to interpret it. Yet only one Scottish journalist has contacted me to discuss this case. Over a dozen journalists from outside Scotland were able to get in touch. That tells its own tale. The Scottish media- tabloid and broadsheet & sport and business- do not want to cover the biggest story in the history of Scottish football or the biggest Scottish business story since the Darien Disaster.

The recent attention garnered by Rangers’ long-predicted descent into crisis presents this blog with an existential crisis. When no one would publish the story, blogs were the best way to get the story out. As our first birthday beckons, there remains just two tasks before we wrap up this project:

– Stitch the whole story together in the form of a book
– Create a lasting online memorial to the failure of the Scottish sports media

The die is cast in the rest of this story. The First Tier Tribunal outcome will determine the size of Rangers’ debt to HMRC. HMRC will decide whether a pennies on the pound is better than nothing or whether they see dangers in Rangers being seen to have “gotten away with it”. The people who will decide these matters will know the facts and will likely have already decided how they will proceed. We have little to do here.

With contempt for the Scottish media beginning to spread far and wide, our work is nearly done.

About rangerstaxcase
I have information on Rangers' tax case, and I will use this blog to provide the details of what Rangers FC have done, why it was illegal, and what the implications for what was (updated) one of the largest football clubs in Britain.

2,177 Responses to Not Long To Go

  1. Ranchero says:

    Michael says:
    31/03/2012 at 12:28 am

    I want to see a result from the HMRC. That’s what takes this story forward. Not traipsing about in the embers of a story that has moved well and truly on.

  2. Private Land says:

    Ranchero says:

    31/03/2012 at 12:17 am

    I think what is new here is that we apparently have documentary evidence of a conspiracy to evade payment of tax, as a consequence of;
    1. the admission by RFC that the EBT loan for Bain was as recompense for employment (his bonus),
    2. the impicit admission by Bain that he knew he was doing wrong by arranging and asking for evidence of the transaction to be destroyed.

    Further we have documentary evidence that that conspiracy extended not only to the correspondents in the document in question, but to players and coaching staff as well, since Bain equated his own EBT (as payment for employment) to those of players.

    There is also the new information in the confirmation by MIH that none of the £50m paid out to members of the trusts has ever been repaid.

    Now my indignation has certainly been fuelled by this. The question I can’t answer is what, if to any extent these accusations (if confirmed) will arouse the indignation or displeasure of the SFA/SPL or the Procurators Fiscal.

    That’s a pretty sunny parade from my side of the street.

  3. quick1 says:

    The fact of AT’sbroadcast will surely force some of the (better …) journalists to make a response, even if it’s only to say that AT said …etc. It must gather now gather momentum.

  4. scapa says:

    Auldheid says:
    31/03/2012 at 12:28 am

    True, very true. But we Celtic fans have had our own periods of collective insanity in that regard, fortunately, recently we have been much better served by the club’s management.

  5. Frank's Boy says:


    You are not alone. Perhaps Slim Shady can enlighten us although I could have a good guess at it.

  6. paulmac says:

    Max B Gold says:
    30/03/2012 at 11:48 pm

    Ok geez – I will chillax as you say. Sorry for breaking the mood – the mood being the happy demise of Rangers.

    They will be back in one form or another – but as a supporter of a Diddy club I can’t help thinking this is a chance of a life time to make life better for my club. Many on here can only see a situation which results in Celtic dominance for years to come – well we’ve had that before and it doesn’t make Scotland a better place.

    The demise of rangers is a byproduct bonus…what most want to see on this blog is the appropriate punishment administered…

    You cannot have monumental dishonesty and disregard for the rules combined with the sheer scale of the financial doping rangers are guilty of…and not demand a fair and appropriate punishment which, if we are honest can and does spill into a rivalry feeling that wants to see their demise.

    However…if they paid all their debts..that would clear 1 aspect of the issue…which most of us on here would have no problem with…they owe it..they should pay it.

    The other issue is the unfair advantage they garnished in the previous 10-15 years over every other Scottish club (including yours) and European club by their financial doping…that has to addressed..

    As to your point of Celtic becoming dominant as and when rangers succumbe to their fate…why do Celtic have to be dominant…Killie showed it doesn’t have to be that way..I want a competative domestic league that is fair…nothing more or less…

  7. Auldheid says:

    Ranchero says:

    31/03/2012 at 12:27 am

    The shredding is evidence that Rangers knew that what they were doing was wrong. The “we didnae know” or “we were badly advised” defense is shot through before it takes root.

    The e mail also points to the extent and the level at which it was happening. It places at least three men, Ogilvie. McLelland and Bain who were on football governing bodies in the guilty frame.

    Where there is guilt there is something to hide.

  8. Michael says:

    Frank’s Boy says:

    31/03/2012 at 12:33 am

    Go on Frank’s boy let me know your “good guess”. I need to go to my kip and I want a name.

  9. yojimbo56 says:

    Just caught AT report and felt it was a fair piece of journalism. Bains correspondence certainly appears to to be the ‘smoking gun’ that PROVE EBT’s were earnings that should have been subjected to regular tax and niño consideration.

    Is anyone able to confirm that such documentation would have formed part of the HMRC case to the FTT judges?

    I don’t really think that AT’s revelation changes too much in respect of this blog though. The fact of the matter is that most of the debate here has been based on the likelihood that The Gers were going into the blender.

    RTC contributors have, for many weeks now, been developing a wide range of possible post-liquidation scenarios, including my preferred option that the Govan Rangers 2012, start at the bottom of the food chain (I.E. the third Div) and work their way back to the, by then, vastly reduced big table (in fact this is really my second preference. My first is a ‘Dallas’ style scenario where I wake up in the shower and realise the whole episode was just a bad dream and David Holmes is still in charge). Tonight’s report does not change this discussion.

    For me AT’s end summary, gives a hint that the potential for further HMRC charges against a number of big EPL teams might be so devastating that political expedience would prefer that some sort of ‘sensible’ accommodation is reached where clubs pay up some of what they owe but stop short of killing them.

    Am I just whistling in the dark to think that RFC might benefit from a very British compromise?

  10. Ranchero says:

    Private Land says:
    31/03/2012 at 12:31 am

    So in short… Rangers used EBTs. We know that. Why would it be a surprise that Bain was on one of those payment schemes? Because that’s what the club foolishly used. It was prevalent for many years. And yes the money wasn’t repaid, because that’s why we have a big tax case, which has been the subject of a tribunal and about which we are awaiting the outcome. Bear in mind this is NOT criminal evasion it is avoidance. There is a distinct difference. One is criminal the other is civil. What we have is a civil case of using EBTs. And Rangers by no means the only entity in the sporting and corporate world to use them. That’s not to justify anything, it is just giving perspective. There is nothing in the Channel 4 stuff to date that has ever told me anything surprising. Embellishment, perhaps, new, and revelatory, no.

  11. Auldheid says:

    scapa says:

    31/03/2012 at 12:32 am

    Yer talking to a happy clapper here. Well I was’nt exactly happy but I understood the economics at play.

  12. Private Land says:

    Michael says:

    31/03/2012 at 12:28 am

    I was disappointed with the C4 piece. I wanted (expected) to see the evidence (emails, letters, shreddings, PAs). Anyone else think the same as me?

    Tonight was a hefty wedge of transparency. Only an episode, but the story is not yet told in its entirety. Still, there’s a massive iceberg in AT’s report that could on it’s own sink RFC Titanic; the fact that they KNEW is now out there and is undeniable.
    Difficult to daft-man it after the Bain/McLelland email. CO is totally under the same bus he flung wee Chico under last week.

    And AT’s exposée restricts the latitude for leineincy available to the SPL & SFA.

    I’ll sleep soundly tonight.

    You could always try Max. :mrgreen:

  13. the hitch22 (@john_mityboosh) says:

    And De Boer added: “We did it just normal. I was just getting the money from Rangers and I’m not looking what they did with it. I get it in my account and we made an agreement and that’s it.”

    Nothing like knocking that on the heed then Ron,
    didnt leave anything to the imagination did you 💡

  14. scapa says:

    yojimbo56 says:
    31/03/2012 at 12:40 am

    Quite a few English clubs, with the assistence of their FA, have recently settled cases with HMRC. Voltaire had a point, though poor old Byng actually was innocent, unlike certain other people…………

  15. Private Land says:

    Ranchero says:

    31/03/2012 at 12:41 am

    So I have to go back to the worry beads then? 🙂

  16. nipples says:

    Anyone ever had a near death experience?

    You know, out of body experience, full awareness of the place you are with you typically lying prostrate, dead… and then a light source, and an ever increasing sense of peace and joy… and then suddenly you wake up with the doctors working on you.

    But what is less well known is that for a smaller percentage of near death experiences the survivors report another experience, another version. In this version they are also having an out of body experience with full awareness but this time they report they have a terrible and growing feeling of foreboding, as if being approached (usually from behind) by some tremendous evil force. Until it is almost close enough to whisper in their ear. I think it is something like 10-20% of those who have a near death experiences report this version of events.

    Either way the near death experience typically has a profound life changing effect on the person who survives it.

    I wonder what version of the near death experience Rangers are having. And what impact it will have after they are ‘reborn’.

  17. scapa says:

    Auldheid says:
    31/03/2012 at 12:41 am


  18. Michael says:

    nipples says:

    31/03/2012 at 12:46 am

    Anyone ever had a near death experience?

    i have one everytime I read one of your posts.

    …..only kiddin’

  19. Ranchero says:

    Private Land says:
    31/03/2012 at 12:44 am
    Worried about what? If your a Rangers fan , you will be worried your club will go out of business, but the outlook for the club in the long term as a debt free enterprise is good. And whoever buys will be quids in when they come to sell a few years down the line. If you are a Celtic fan , it is more intrigue, and more embellishment to revel in but ultimately in terms of the overall picture, it doesnt detract or add to the big tax case which will be decided upon in due course. There is no more evidence provided by the Channel Four show that gives weight to the club handing back their trophies or cheating their way to titles, by not properly paying their way. There is enough evidence as it stands to show Rangers robbed the the taxpayer of millions and the new owner of Rangers will benefit. Whyte knew this. What the taxpayer loses becomes added value to the club. And nothing is being done or can be done to stop that.

  20. Grout says:

    Sorry ranchero but this is big news particularly to the rest of the UK. What is now clear is that the defence of RFC, that they acted in accordance with advice that their EBT scheme was legal is completely bogus. If you thought you were following a valid and legal scheme would you be shredding documents. No

    The channel 4 news piece announced to the nation that this may now represent the biggest failure of governance and the greatest scandal in Scottish and British sporting history.

    The Bain/McCllelland correspondence explicitly relates to players receiving payments through EBT’s, this destroys SDM’s “merely letters of intent argument”. The issue of dual contracts and undisclosed payments contrary to SFA articles of association will prove to be indefensible. The national news coverage will focus the minds of the decision makers on the the SPL panel and the SFA as governors of the game on the need fro just and transparent sanctions in line with international benchmarks. The options for preferential treatment are now greatly reduced, the argument about the sky deal will not now carry sufficient weight.

    The evidence is mounting that RFC rather than being part of the fabric of Scottish society wilfully acted in a manner to deprive this society of resources and diverted them to the bank accounts of already very rich individuals.

  21. yojimbo56 says:

    Private Land says:
    31/03/2012 at 12:44 am
     0 0 Rate This
    Ranchero says:

    31/03/2012 at 12:41 am

    So I have to go back to the worry beads then?


    Can I borrow those if you are not using them? I need them more than you!

  22. stunney says:

    I find myself recalling the first press conference by Doopy & Whoopy at which they informed us that the possibility of liquidation was “remote”.

    It seems such a long time ago now.

    For now we find that the biggest creditor pot is reportedly conditional on liquidation, and that there were players getting EBT payments on top of their disclosed wages.

    What should come first—-liquidation or title-stripping, I wonder?

  23. duggie73 says:


    Wind your neck in.

    The C4 piece shows a culture of shredding documents to cover up a wheeze to rob our money.

  24. Frank's Boy says:


    I’ll keep my counsel for now. Good night.

  25. mex says:

    Max B Gold..I speak only for myself and certainly not for the majority of well balanced and erudite posters on this fine blog.

    Sook it up ya bam.

  26. yojimbo56 says:

    Grout says:
    31/03/2012 at 12:52 am
    The evidence is mounting that RFC rather than being part of the fabric of Scottish society wilfully acted in a manner to deprive this society of resources and diverted them to the bank accounts of already very rich individuals.


    Our custodians were very much Thatchers ugly offspring!

  27. Ranchero says:

    Grout says:
    31/03/2012 at 12:52 am

    People do get so confused betweent tax evasion and tax avoidance. This was tax avoidance. We know this already. Illegality would result in a criminal prosecution. There is nothing here that has resulted in a criminal prosecution for those at Rangers. So I would be careful about the use of the word illegal.
    Rangers avoided tax. Of course, that’s not something they are going to be telling the world about. I mean, come on. We know Rangers avoided tax. And the tax tribunal will pass judgement soon on that.
    I am not justifying tax avoidance, by the way, but it should be said many many corporate entities avoid tax. It is immoral to all of us who pay our way. Rangers didn’t for many year.
    What i would ask is, why how is it that HMRC took so many many years to work out that Rangers werent paying tax on salaries. How could they not have known.

  28. Private Land says:

    There are a few fire fighters (FFs) on here tonight, and whilst I have to be careful not be getting carried away with things, it is incomprehensible to me that whilst no real new material facts (that have not been discussed or speculated upon here) arose in AT’s piece, there is new proof of wrongdoing.

    The rush to destroy evidence and impication that widespread use of EBTs was known to be illegal is potentially fatal for RFC in terms of the reaction of the football authorities and HMRC.

    I doubt that anyone looking objectively at the piece as a standalone jornalistic essay would conclude that this was anything less than a story about an organistion riddled with spivvery and corruption (unlike recent damning RFC stories, none of it attributable to CW), with fingers pointed at the Murray regime.

    I hope I am not a victim of wishful thinking here, but just because I wish for it doesn’t make it untrue 🙂

  29. nipples says:

    Will RFC have to endure the indignity of liquidation?
    Will the Newco RFC have to start at the beginning?
    Will RFC be punished in any way for systematically cheating the league for decades?
    Will the SFA face any sanction from UEFA for turning a blind eye to RFC’s enormous program of east german style financial doping and UEFA rule breaking?
    Who is Whyte going to hand the keys to when the dust settles?

  30. Smell the glove says:

    I say bring back Spitting Image, perhaps ch4 can revamp it. A special edition on the rangers mess with guest roles for the msm. Imagine how funny the jabba puppet would look, and wee chick.

  31. Private Land says:

    yojimbo56 says:

    31/03/2012 at 12:53 am

    So I have to go back to the worry beads then?


    Can I borrow those if you are not using them? I need them more than you!

    But will you ever pay me back? 🙂

  32. Ranchero says:

    Private Land says:
    31/03/2012 at 12:59 am

    Be careful, as I have said this blog must be careful of the use of the word “illegal”. There is no proof in anything that was produced today or so far that reveals any criminality. This is a civil matter of avoidance NOT evasion. Something that the HMRC have known about and are now dealing with.

  33. Private Land says:

    Ranchero says:

    31/03/2012 at 12:58 am

    My Gawd not again!! 😡 Pease re-read the posts on evasion/avoidance and criminal illegality/civil illegality.

  34. Ranchero says:

    Max B Gold says:
    31/03/2012 at 12:59 am

    The acid test is the HMRC would have long since passed this into the hands of the police. They haven’t. And no evidence uncovered so far, has resulted in a police probe of any description, let alone any charges. So I would chide carefulness with the use of the word “illegal” with lawyers watching

  35. Private Land says:

    Ranchero says:

    31/03/2012 at 1:04 am

    Be careful, as I have said this blog must be careful of the use of the word “illegal”. There is no proof in anything that was produced today or so far that reveals any criminality. This is a civil matter of avoidance NOT evasion. Something that the HMRC have known about and are now dealing with.

    Yes, but unfortunately, and with respect, you really don’t know what you are talking about. Please research properly before posting.

    Wasn’t it the AC engineer from centre one who went on about this at some length in the past. The one with the Dad who was also in the know?

    Or am I conflating previous trolls :mrgreen:

  36. paulmac says:

    Max B Gold says:
    31/03/2012 at 12:40 am

    Window dressing?

    I assume your hope in all of this is to see an appropriate punishment…or are you jousting in a game of window dressing

  37. Ranchero says:

    Private Land says:
    31/03/2012 at 1:07 am

    I know the difference between tax evasion and avoidance, thanks. Tax evasion is efforts by individuals and corps to evade taxes by illegal means. Tax avoidance is a legal attempt to exploit loopholes as an act of non-compliance.

  38. john clarke says:

    Grout says
    31/03/2012 @12.52 a.m.
    ‘Sorry ranchero….’
    Very well put, Grout. Ranchero is the living embodiment of the wilful blindness that has ( and I use the word advisedly) been the characteristic of the Rangers psyche. His utterings are like the snarling howls of the damned who shake their impotent fists against the light as their misdeeds are punished.Waste no more time on him: he is not open to argument.

  39. john clarke says:

    Quick edit to my post of 1.16 a.m. Please scrub the words in brackets! train of thought was diverted.

  40. Private Land says:

    Ranchero says:

    31/03/2012 at 1:16 am
    I know the difference between tax evasion and avoidance, thanks. Tax evasion is efforts by individuals and corps to evade taxes by illegal means. Tax avoidance is a legal attempt to exploit loopholes as an act of non-compliance.

    Excellent. Now try to apply that knowledge to the bit you are missing about illegality and we should be fine. The clue is, I never alleged anything criminal had taken place. That is the root of your ignorance.

    After this, I won’t feed your trolling further. Just know that you are wrong.

  41. yojimbo56 says:

    Private Land says:
    31/03/2012 at 1:03 am
     0 0 Rate This
    yojimbo56 says:

    31/03/2012 at 12:53 am

    So I have to go back to the worry beads then?


    Can I borrow those if you are not using them? I need them more than you!

    But will you ever pay me back?



    In modern parlance……lol.

  42. Ranchero says:

    Ok deffo last word… pass on to HMRC or Strathclyde Police, I should say. But it was pointless saying it because HMRC have the evidence they know.

  43. upmyloft says:

    Media house on the nightshift i see,

    If nothing criminal has occured why are the fraud squad involved, look back on this blog it is documented
    That email or letter or document from bain to mcclelland could see either or both in the dock of a criminal court.
    It shows bain to not only be aware that what he was doing was hooky, but that he was willing to shred any possible trace of it, he also admits to using the same course of criminal conduct in dealing with players and john greig ,thats not evasion, that is being part of a fraudulent scheme to divert revenue funds to allow rangers to acquire better standard players than they could have otherwise afforded. It also deprives criminally all other teams they competed against both at home and in europe of prize money, by rangers finishing in a position they would not have otherwise if they had to pay players by the same method as other teams in the league.

    Given all that behaviour and not a shred of remorse we are told daily, scottish football needs rangers and they will be parachuted back debt free.

    Theres a reason eskimos dont eat yellow snow

    I would advise media houses nightshift to stop pissing into the wind

  44. pat quinn says:

    As a late night insomniac, and having read through what has been a great night of posts, can I just put on the record that even after a delightful 12 courses, my palate husnae been the same after Max B Gold shat in the sorbet repeatedly throughout the evening. Moreover, his attempts to cover up this shit by sprinkling hundreds and thousands over the mess he created simply offered nothing to the general tone of inquisitiveness and positivity that the party was entertaining.

  45. shug says:


    If your a Rangers fan , you will be worried your club will go out of business, but the outlook for the club in the long term as a debt free enterprise is good


    If your club goes out of business, it doesn’t have any long-term outlook to be good. I suppose you’re right in that it will be debt free but that is simply a function of the fact that it doesn’t exist anymore. It is dead. Or it has gone out of business, as you say.

  46. paulmac says:


  47. duggie73 says:

    When there is a subculture of law-breaking, it binds those within it and makes them distrustful of outsiders who aren’t on the take.

    Whyte isn’t the first Rangers owner to use RFC as a shield to hide behind when he called Mark Daly’s documentary examining his past a vindictive attack on RFC, and Rangers fans weren’t slow to go on the offensive- to the detriment of their own club.

    Given time, and a rather different regime in charge at Ibrox (or wherever), it may be that Rangers fans and sympathisers don’t see every examination of their club’s owners as a vendetta against them.

    Couldnae hurt them anymore than they already are to realise they’ve been used by a nest of vipers intent on feathering their own nests.

    Or “dooped”, if you prefer…

  48. resinlabdog says:

    Max B Gold says:
    30/03/2012 at 8:06 pm

    Rate This


    The rank and file Rangers fans have been fed the same diet of lies as the rest of Scottish and European football, their blind faith in a corrupt, corrupting and corrosive body of men moving seamlessly from club to SFA and back again bolstered by an equally corrupted and corrupting pack of journalistic hacks.

    Scotland and how business is done in Scotchlandshire in a nutshell.


    Max B

    This is not how any business should be conducted in Scotland or anywhere else. And while your statement may be true to a greater or lesser extent, I choose to view this blog – and the probing of respected journalist like Alex Thomson and Mark Daly into the goings on at Ibrox and beyond as evidence of a generalised dissatisfaction with just such ‘business ethics’ and a genuine desire to ensure that – if this is how things HAVE been done, it is not how they WILL be done.

    This may lead to some people – including people in positions of power and influence – as well as ordinary football fans having to face up to unpaletable truths which may upset them in the short term.

    That’s tough.

    Because in the long run a painful truth hurts less than the easiest of lies.
    All the easy lies that have been propogated by Scottish Churnalists acting as lamb chomping PR mouthpieces have achieved is to heap more pain on those they were supposed to be serving, and a bigger scandal for those who sought to do the manipulating. And still it persists.

    But the painful truth -denied and avoided for so long- catches up eventually. The sooner it is embraced, the better for everyone involved. In the same way as misdiagnosis causes medical harm (e.g. chopping off the wrong leg), the ‘facts’ -improperganda I shall call it- as chosen to be reported by a venal and self serving mainstream scottish sports media thus far has made that same media complicit in bringing about the state of self-inflicted and life threatening injury within which RFC(IA) languishes today.

  49. Private Land says:

    upmyloft says:

    31/03/2012 at 1:23 am

    Whether it’s Media House or anyone else, it all started after the Game for the Giving ended and people were back on the laptops 🙂
    BTW, if it’s Jack himself, or his wee brother, I hope he’s billing himself out @£600 an hour 😈

    It’s been a good day in terms of getting closer to the truth. It’s been a great day for the credibility of this blog in general, and for RTC in particular. Every development in this story has vindicated RTC and enhanced his reputation for persistence and his search for objective truth.

    Off to bed with Kindle. Thinking about a conspiracy thriller or courtroom drama 😉

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