As the verdict is awaited from the Supreme Court on ‘The Big Tax Case’ further details have emerged about the extent of the scam used to deliver success to Rangers (IL).
So far the football authorities have handed out a slap in the wrist fine of £250,000 for over a decade of deception where the SPL and SFA were kept in the dark about full payments being made to players.
In recent weeks the ground breaking Rangers Tax Case site has resurfaced through twitter providing detail on the scam that robbed Scottish football of a level playing field as David Murray attempted to hold Celtic at bay.
Update on the 5 players Rangers admitted paying illegally.
Knowing their names is one thing, but why has the SFA and SPFL refused to act? pic.twitter.com/5m7O0qista— Rangers Tax-Case (@rangerstaxcase) April 5, 2017
While Celtic raised their income by striving for improved commercial deals, built a bigger stadium and sold players Murray increased his spending power by squeezing out the tax take.
On two levels Murray was in the wrong- withholding payment details from the football authorities and failing to follow strict guidelines about EBT payments.
EBTs could be used for discretionary bonus payments, when they were guaranteed by side letters they are clearly part of terms and conditions and therefore liable to Income Tax and National Insurance.
While it’s convenient for some to lump them all together there are three distinct groups within the schemes:
a) The Big Tax Case covering payments to Barry Ferguson, Neil McCann, Steven Thomson, Alex McLeish and others which BDO are appealing against to the Supreme Court
b) Tore Andre Flo and Ronald de Boer, signed in 2000 and were paid through the Discount Option Scheme which Rangers finally admitted guilt on and known as The Wee Tax Case. No footballing punishment has ever been handed out for failing to disclose payments and benefiting from an illegal tax scheme.
c) Rangers admitted their guilt in regard to five Trusts within Group A. They were recruited and rewarded through illegal tax scams, again no punishment has ever been handed out.
Celtic lost SPL titles and access to the group phase of the Champions League due to the practises of the Ibrox club.
Motherwell, Falkirk and Queen of the South lost Hampden finals to players recruited and rewarded through illegal tax programmes. Spartans and East Stirling have had results reversed for paperwork errors, in the last year Dundee United and Dunfermline have had 3-0 defeats awarded against them for fielding ineligible players.
Click on the panel for the names of the players in Group C and how clubs across Scotland lost out by playing fair.
NACHO NOVO
Went to Ibrox from Dundee in 2004 and picked up EBT payments of £1.2m.
He appeared in over 200 matches, many as a substitute picking up SPL winners medals in 2005, 2009 and 2010.
In every appearance he made the full payments from the club were withheld from the authorities. In the First Tier tribunal his Trust was referred to as Mr Inverness with the club admitting that the EBT hadn’t been set up and operated correctly.
DADO PRSO
Moved to Ibrox straight after appearing in the 2004 Champions League Final for Monaco.
A £1.9m EBT was paid out over three years, the equivalent of £12,000 a week being paid ‘tax free’ into a Trust. At the First Tier Tribunal he was named as Mr Selby
The Croatian arrived at Ibrox with his knees in bits, he needed to have oil applied to sustain a level of mobility and managed just over 100 appearances, after Ibrox he retired from the game at the age of 33.
JULIEN RODRIGUEZ
Another transfer direct from Monaco, no doubt hearing about the creative way that his former team-mate Prso was being paid.
He stayed at Rangers for just 18 months but picked up a handy £638,000 for his 34 appearances, just over £8,000 per week tucked away from HMRC.
He played throughout the 2005/06 Champions League campaign in which the club reached the last 16, finishing runners up to Inter Milan in their group at the expense of Porto and Artmedia.
THOMAS BUFFEL
Joined at the similar time to Prso and Novo which suggests that some new faces were working the scam.
The Belgian was a £2.5m signing from Feyenoord in January 2005 staying on for three and a half years and collecting £1.2m into his trust, known as Mr Barrow.
Buffel played in the 2005/06 Champions League campaign in which the club reached the last 16 at the expense of Porto and Artmedia.
Guilt was also admitted over the Trust that paid ‘Mr Furness’ who has still to be named.