Is this document the EBT deal drafted by SFA and SPL?
The 15 page document contains all of the statements revealed by The Sun on Saturday as the full extent of the cover up from the SFA and SPL emerged to assist Rangers/Sevco.
There is no mention of an author on the document but it would seem incredible if it was entirely a one way draft without any contact or involvement from Green.
The document discusses the loss of SPL titles as well as Scottish and League Cups during the 200-2011 period which Rangers are under investigation from HMRC.
While the issues are related there is a clear distinction between the HMRC case and the inquiry from the football authorities.
HMRC require to prove that EBT payments were contractual rather than discretionary, in football terms the SFA and SPL are looking for evidence that undisclosed payments were made to players outwith the contracts registered with the football authorities.
The football investigation gets murkier with the suggestion that the SFA and SPL were aware of the issue but chose not to take any action until after Rangers went into administration.
A simple comparison of the contracts held by the football authorities compared with the evidence compiled by HMRC should be enough to show up any discrepancies in payments.
The longer that the football authorities avoid the issue has allowed the suspicion to grow that they didn’t carry out their duties properly.
Prospective Rangers owner Bill Miller stated on April 20: “As a final step in the process, I have held a series of talks over the past week with officials from the SPL and SFA in an effort to ensure Rangers play in the 2012/13 season without further points deductions, fines or other punitive sanctions, relating to either the terms of my purchase or the actions of the prior administrations, beyond those levied during the 2011/12 season.
“My offer is contingent upon the regulatory bodies agreeing that the club will begin play in the 2012/13 season in the SPL and that they will do so without any loss of points and with all historic titles intact.
“I will not acquire the club unless I receive written assurances from both regulatory bodies to this effect.”
Three weeks later Miller dropped his interest in Rangers with Green appearing 48 hours later revealing that he had been in talks with administrators Duff & Phelps since February.
An SPL inquiry headed by Lord Nimmo will sit in November to investigate the case with Green taking no part and openly criticising the validity of any case being brought against Rangers.
Last week he said: “You need look no further than the initial draft of the five-way agreement. There is reference in that to EBTs and the outcome was stripping titles, but if I make a statement that the SPL is pursuing a predetermined outcome then I’m bringing the game into disrepute.
“From the moment that SPL status for Rangers was off the agenda, we’ve been heading for stripped titles.
“What I’m doing is using free speech to tell the fans exactly what has happened and I am now on disrepute charges for matters of fact.
“The words that seem to have upset the SFA so much are that ‘the SPL appoint the jury, set the outcome and set the punishment before the trial’ – those things are true and I stand by them.
“Whether or not the commission works to that agenda remains to be seen, but let’s be clear there was a predetermined outcome.
“If their chief Executive and lawyers were drafting agreements that contained definitions of titles that would be stripped in late June/early July long before a commission was even thought about, how can anyone say they are not pursuing an agenda and a predetermined outcome?
“I would ask the SFA and the SPL to release the first draft of the five-way agreement put together by their lawyers to reveal all of the sanctions. Stripping of titles was definitely within that document.
“In terms of this commission, if the SPL agenda prevails then Rangers will be found guilty and being found guilty we will lose five titles.”
Just days after Green asked for the release of the first draft of the five day document something suspiciously similar has found it’s way onto the internet.
While Rangers officials complain about being found guilty before any ‘trial’ the reality is much more cut and dried. If any players has received any payments outwith the contracts declared to the authorities they were ineligible to play in matches.
Any club found guilty of a registration error in the Scottish Cup is instantly punished, there is no precedent for a hearing in front of a Lord and QC in the rule books.
The long running saga, just like the illegal 12 month transfer ban imposed on Rangers last year, shows the lengths that the SFA and SPL will go to to assist the club.
CLICK HERE to view full document
CLICK HERE for SFA and SPL in EBT carve up
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