Celtic duo Joe Ledley and Adam Matthews are heading to New York next weekend as Wales face Mexico in an end of season friendly.

The Metlife Stadium is certain to be packed with Mexicans on Sunday May 27 as Ledley and Matthews sign off for the season.

Former Celt Craig Bellamy has also been named in the 23 man squad announced by Chris Coleman.

Wales have been drawn in the same World Cup qualifying group as Scotland and are still coming to terms with the tragic death of Gary Speed in November.

After a few years in freefall the Welsh are currently rated 41 in the FIFA rankings with Coleman anxious to have a full strength squad to face the Mexicans.

“If guys are genuinely injured, if they physically or mentally shattered then that is a conversation, but I don’t expect pull-outs,” the Welsh boss insisted.

“I’ve picked a strong squad. We are not going there as an end of season game with a smile on our face.

“We are going there to get a result and a performance that is going to put us in a good way building up to the Bosnia then the Belgium game.

“It’s a serious game for us. I’m thoroughly looking forward to it hence why I have picked a strong squad.”

Coleman added: “Some players may feel that they’ve had a long hard season and need a rest but then who wants to come and play for their country against one of the top teams in Mexico in a magnificent stadium?

“I went to look at it last month, it’s one of the best I’ve seen. The facilities are absolutely wonderful and it’s two games before we play Belgium.”

“It’s big test for us. Mexico are a good team. I watched them a lot in the World Cup in South Africa. Technically they are very good, tactically very sharp with quick players.

“They defend in numbers, they are patient with the ball and they are exciting going forward. So it’s no fluke where they are in the world rankings (20^th). They are a good team but we are a good team.

“It will be a tough test for us. It will. But it ‘s not going to be a stroll in the park for them.”

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After the news of Rangers losing their appeal against a 12 month transfer embargo and a hefty fine, I would like to know what it actually means?

Before you start reading, I don’t want to disappoint anyone, I don’t know what the punishment actually means but the rest of this blog will tell what I think will end up happening. I’ve listed some possible scenarios below and as always, there’s a comments box if you have any other ideas or thoughts on what I’ve written.

To begin with, Rangers haven’t paid for the transfer of Lee Wallace from Hearts or for Dorin Goian or Nikica Jelavic to name a few. On that basis, do you think very many clubs will want to sell players to them in the future? I’d be surprised.

I also wonder how a team with no cash can actually afford to sign players. If Rangers stay as they are, then they will have a massive amount of debt so are unlikely to be able to sign players.,On that basis, I don’t really see it as much of a punishment. It’s a bit like telling me that I can’t go six holidays per year to the Caribbean when I couldn’t afford to do it anyway.

The alternative for Rangers is to sign players under the age of 18. Now, I don’t really see that as a bad thing. Let’s take the new preferred bidder on face value. If the club does survive as he hopes, they keep a few experienced players then pay over the odds for under 18 players from some of Europe’s top clubs. They could easily sign players at that age on a high wage on a two or three year contract with an option to increase wages and contract term etc based on how they progress.

They would then be able to sell said players on at a high transfer fee and of course buy more experienced players a few years down the line. If that happens, then Rangers will only be depleted for a few years but nowhere near as long as they have been guilty of tax evasion, EBT’s etc.

If that scenario is correct, then does that mean that the punishment forces Rangers to go with a youth policy and potentially allow them to make a load of cash? Surely, a rule should be in place to say that other clubs they have bought players from should be paid back to begin with?

As I said at the start of this article, I have no idea what will happen but it’s not impossible scenarios that I’ve come up with.

Another possible scenario would be that Rangers could reform, shed all debt and reform as a newco. That, as I’ve said before, will signal the end of my 15 plus years of being a Celtic season ticket holder. Legally, I doubt very much that the newco can have any sanctions applied. How can they if they didn’t exist in the past ?

Legally, can a newco be punished for something an old, defunct company did? Of course, the answer to that question could be yes but I don’t think that it is.

We also know that the EBT issue is still under investigation as is the “big” tax case. I would suggest that these cases could drag on for several months. If they are still dragging on, can the club be liquidated?

If not, how can we go ahead and plan next season’s fixtures. At the moment, we don’t even know if it will be the current Rangers or a newco Rangers or if another team will replace them in the SPL.

I suggest that it’s about time that somebody somewhere gets their finger out and give fans the answers before we all do get fed up and go to somewhere else.

As I’ve said in the past, I could go to Barcelona a few times per year for round about the same price that I would pay for my Celtic season ticket so as much as I don’t want to, one of my above scenarios could well result in that happening.

Some people say I should be there to support Celtic regardless of who the opposition is. That’s what I have done for several years but we have to ensure integrity and that rules are followed properly in the league.

I have heard some say that sporting integrity doesn’t exist because some players dive so that must be the same as financial cheating. I think that any fair minded balanced person would understand that there is absolutely no similarity between the two.

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Neil Doncaster has claimed that the SPL will treat Rangers just like any other club.

New financial fair-play rules should be voted on by the SPL clubs on May 30 that will effect the Ibrox club before anyone else.

On Monday night an SFA Appeal Panel stated that they had acted leniently when they only issued a 12 month transfer embargo for a host of rule breeches when the punishment could have been expulsion or suspension from the SFA.

Rangers last audited accounts were published in 2010 but despite that issue and the failure of the club to hold an AGM the SPL show no sign of applying any sanctions of their own despite all of the other member clubs suffering.

Would-be Rangers saviour Charlie Green met with the SPL and SFA at Hampden yesterday with statesman Doncaster issuing an update on how the talks went.

“We will continue to deal with clubs equally under the rules,” the former Norwich City chief claimed. “Our job is to apply those rules, without fear or favour to every single one of the 12 member clubs. That’s what we will do.

“It’s our job to explain that what we are doing is treating people equally. If everyone understands that then what will be the reason to be aggrieved about the outcome?

“Every club will be treated exactly the same. I can’t get into ‘special cases’. Our job is to apply the rules fairly and evenly to every SPL club.”

The SPL have been investigating claims that Rangers made additional payments to players dating back to 1998 when the SPL was formed.

David Murray has openly admitted that discretionary payments were made through Employee Benefit Trusts as he battles with HMRC over the issue.

Despite Rangers admission of guilt on the matter Doncaster appears to be waiting for a verdict from HMRC before the SPL make any decision.

Asked about the additional payments investigation Doncaster added: “It will take some time and, ultimately, it’s being done by our lawyers.

“How long will it take? How long has the HMRC case taken? These things take as long as they take.”

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Now that the dust has finally settled on a successful and eventful league campaign, all thoughts turn to Europe.

With several departures already announced and yet more to follow this will help to release funds for new players.

Celtic have a strong European track record dating back to the sixties when in those days a European tie was decided over two legs, once defeated you were out, end of story.

So the burning question is can Celtic at the very least qualify for the group sections of the Champions League next season which will help boost income and give the team and fans a huge lift?

Or will the club again be in the Europa League which offers less revenue and glamour but more importantly does not give the fans the same lift as a Champions League night.

If the Europa League does beckon would we look on this as a failure or do we have to accept that currently we do not have the strength of squad to qualify for the group stages.

Now, I really hope Champions League qualification is achievable but the answer is dependant  on who Neil Lennon purchases during the close season.

More importantly how much money will he be given to spend in an already demanding transfer market?

For example, a £3million signing with a weekly wage circa £30k soon eats into a transfer budget.

This will be answered once we see who he manages to move on, personally I would like to see a Sutton/Hartson type of forward and a midfield play-maker added to the team.

A no nonsense ball winning centre half still remains a priority with the goalkeeping position still possibly a concern if Fraser Forster for whatever reason does not sign.

Neil has good cover in most areas of the squad and with new signings imminent he will hopefully add quality as well as competition for places.

The treble which was so within our grasp did not materialise but let’s be positive, the league was delivered as promised and I feel sure if the quality European clubs can once again visit our great stadium that the fans would be more than happy.

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As a championship winner Neil Lennon marvelled at Roberto Mancini’s dramatic Premiership triumph at Manchester City.

Lennon’s moments of high drama came much earlier in the season as he battled for his job as Celtic trailed Rangers by upto 15 points.

Those days seemed a lifetime ago as Celtic were presented with the SPL trophy on Sunday but after taking the applause Lennon settled down to watch the final drama of the Premiership season.

The coloured drained from the face of Alex Ferguson as Manchester City snatched the title back in stoppage time.

Only another manager could truly appreciate the situation that Mancini was in with the drama at the Etihad Stadium summing up the death or glory nature of management.

“I looked at Mancini down on his hunkers as his team trailed 2-1 and the title was slipping away from him,” Lennon recalled. “And I realised how precarious a job management is.

“A season is a lifetime in football and in the space of four minutes Roberto re-wrote City’s history.”

Lennon added: “I’ve learned an awful lot about myself over this season.

“When Celtic fall 15 points behind Rangers in what everyone knows is a two-horse race, your back is firmly against the wall.

“I didn’t panic and now I know I can handle the job’s challenges. I don’t think I was taken seriously when I took interim control from Tony Mowbray but I’ve proved there’s greater substance to me than was first thought.”

Lennon started his playing career at Manchester City but was freed as a teenager before moving on to Crewe and Leicester City before rejoining Martin O’Neill at Celtic in 2000.

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During the last two transfer windows Celtic were heavily linked to Senegal striker Baba Diawara.

In August they were only denied signing the striker from Maritimo by a delay in getting a work permit through despite the two clubs agreeing a deal.

With Neil Lennon still on the look out for a striker in January a return move for Diawara was expected but Seville moved first and took the striker to La Liga for £2m.

As back-up Celtic moved for Pavel Brozek but like Mo Bangura he was unable to score a single goal as Gary Hooper and Anthony Stokes dominated the scoring charts.

Like Brozek and Bangura, Diawara has had to settle for a back-up role with Seville starting just two matches and appearing as a substitute nine times and coming up with three goals.

Before leaving Maritimo the 23-year-old had scored 10 goals in 14 matches.

Seville finished the season down in ninth place with just 48 goals from 38 matches.

Sanchez Negredo with 14 goals and Manu with ten finished at the top of the Seville scoring charts

Real Zaragoza, who had Efrain Juarez on loan for the first half of the season, performed a Wigan like escape by winning five of their last six matches to avoid relegation by two points.

Vilareal, Sporting Gijon and Racing Santader dropped down to the Segunda Division.

The relegation of Vilareal was the biggest shock of the season with the 2006 Champions League semi-finalists relegated after losing their final match of the season 1-0 at home to Atletico Madrid.

Vilareal picked up just ten points from their last nine matches and must now prepare for life outside the top flight after almost a decade of regularly qualifying for Europe.

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Landskroner’s up and down start to the season continued last night with a 2-1 win away to Falkenberg.

Henrik Larsson’s side went two up on the stroke of half time through goals from Fredrik Olsson and Fredrik Svanback.

The win lifts LBoIS into ninth place in the 16 club division with ten points from seven matches, Osters and Hammerby are at the top of the table on 16 points having played a game less.

“The players did a fantastic job and stuck to the plan we drew up before the game,” Larsson said afterwards.

“I think we played a very good game against Falkenberg, who have been something of a nightmare opponent for us. I’m glad we could bring home the three points.”

LBoIS lost twice to Falkenberg last season with the combined scores coming in at an emphatic 9-1 aggregate.

On Monday LBoIS are at home to Hammerby knowing that a win is essential if they are to make moves towards the top of the table.

Larsson is in his third season in management and enjoying the challenge of working with part-time players and attempting to mould them in to an effective winning unit.

Last season the club flirted with relegation for a spell after a devastating run of injuries but the former Celt resisted the temptation to get his boots back on to help the team out.

AIK Stockholm who announced the signing of Daniel Majstorovic on Monday are currently in sixth place in the top division- nine points behind unbeaten leaders Elfsborg.

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Rangers have vowed to fight on despite having their appeal against a 12 month transfer embargo upheld by a panel chaired by Lord Carloway.

The findings of the SFA appeal acknowledged that more severe action, such as expulsion from the SFA, would have been justified but leniency was applied on the original judgement.

Rangers were in the dock for a number of breaches of rules including the non-payment of Income Tax and National Insurance during the current season as well as the failings of directors to act or report on those issues.

Reacting to tonight’s news Paul Clark of Duff and Phelps said: “The decision by the appellate tribunal to uphold the sanction, namely the suspension of registration of players for one year, is not competent in the view of the club and its legal advisers.

“Such a sanction was not available to the tribunal and should not have been imposed and it is the intention of the club to challenge the determination.

“The club will consider seeking review of this most disappointing decision and it is a matter of regret that the certainty and finality Rangers sought on this matter has not been achieved.

“Everyone at Rangers is bitterly disappointed and dismayed at this outcome.”

Rangers preferred bidder Charles Green said: “Our group went into the purchase of the club with this sanction in place but we hoped the decision would at least be commuted.

“We fully support the club as it considers an appeal against this latest decision.”

Ibrox favourite Sandy Jardine added: “Rangers supporters will be shocked and bitterly disappointed by this decision and will find it hard to take that the club has been so heavily punished for the actions of individuals.”

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Rangers appeal against a 12 month transfer ban and £160,000 fine has been rejected by an SFA appeal hearing.

Despite hiring leading QC Richard Keen to defend the club and find fault in the verdict the three man board chaired by Lord Carloway stood by the original verdict which Ally McCoist claimed could kill Rangers off.

With no new signings allowed over the age of 18 and the most of the current squad available for cut price transfers from June 1 tonight’s verdict is a major blow for the clubs hopes of survival.

An SFA statement tonight read: “The Appellate Tribunal will give its full reasons in writing in early course. However, in summary, it considers that: 

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. 

Therefore, the Appellate Tribunal affirms the decision of the
Disciplinary Tribunal. 

Kenny Dalglish became the fourth Scottish manager to exit the Premiership when he was sacked by Liverpool today.

Following a meeting in Boston the Anfield legend was sacked with the news confirmed on the club website late this afternoon.

With Steve Kean and Owen Coyle relegated and Alex McLeish sacked by Aston Villa on Monday only three of the seven managers from the Glasgow area remain in the Premiership.

After a decade away from management Dalglish replaced Roy Hodgson as Liverpool boss in January 2011 but never came close to capturing the levels of success he had enjoyed at the club in the eighties.

Announcing the termination of his job Liverpool chairman Tom Werner said: “Kenny came into the Club as Manager at our request at a time when Liverpool Football Club really needed him. He didn’t ask to be Manager; he was asked to assume the role. He did so because he knew the Club needed him.

“He did more than anyone else to stabilize Liverpool over the past year-and-a-half and to get us once again looking forward. We owe him a great debt of gratitude.

“However, results in the Premier League have been disappointing and we believe to build on the progress that has already been made, we need to make a change.

“We are committed to delivering success for our supporters and our ambition remains resolute to return this great Club to the elite of England and Europe, where it belongs.”

Accepting the decision Dalglish stated: “Whilst I am obviously disappointed to be leaving the football club, I can say that the matter has been handled by the owners and all concerned in an honourable, respectful and dignified way and reflects on the quality of the people involved and their continued desire to move the football club forward in the same way as when they arrived here.

“I would like to thank all of the staff at the Club for their effort and loyalty. I said when first approached about coming back as Manager that I would always be of help if I can at any time and that offer remains the same”.

Assistant manager Steve Clark has also left the club with Paul Lambert and Roberto Martinez amongst the early favourites to replace Dalglish.

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