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Resolution 12 update

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One of the many issues that has dogged Stewart Regan resurfaced again last night as the Resolution 12 team issued an update on the complex issue of the UEFA licence awarded to Rangers (IL) for the 2011/12 season.

The crux of the matter is that a known payable (£2.8m of the wee tax case) was overdue at 30 June 2011 which should have denied Rangers a place in the Champions League qualifiers.

Under UEFA Financial Fair Play regulations there are a number of dates, the first being 30 March for clubs to clear in order to play in Europe.

During the recent Craig Whyte fraud case the issue was discussed regularly by the prosecution witnesses leaving no one in any doubt that the bill had crystalised and was overdue.

In their limited comments on the matter SFA chief executive has claimed that Rangers (IL) were in discussion with HMRC over the tax demand but that version is completely at odds with the evidence at the Whyte trial.

While the original article is long and wordy on the CQN website a summary was provided on Kerrydale Street which is detailed below.

1 Rangers under SDM from 2000 until he sold to CW cheated by dishonestly concealing side letters from HMRC and SFA and dishonestly obtained a UEFA licence in March 2011.

2 Rangers under Craig Whyte in 2011 dishonestly retained that licence by lying to UEFA.

3. SFA since Sep 2011 after Sheriff Officer turned up at Ibrox in Aug 2011 tried to minimise the consequences of 2 by public statements that only reflected the lie used to get the UEFA licence.

4.SFA and SPL tried to minimise consequences of 1 using the LNS Commission.

Evidence suggests SFA and RFC in collusion on 2.

Evidence suggest SPL and/or Duff and Phelps dishonestly misled the LNS Commission by concealing the evidence that justifies 4 , evidence that SFA should have received from Rangers in 2011 under UEFA FFP. If SFA did have in 2011 why was it not given to SPL in 2012.

In short a trail of dishonesty from which Rangers gained a financial advantage, which amounts to fraud and explains SFA reluctance to have an enquiry and further evidence of dishonesty in covering it all up

It is believed that Celtic will now present this new evidence and conclusion to the SFA to explain why the hoops were denied a place in the 2011/12 Champions League qualifiers.

Although the original evidence paints a very bleak picture for the SFA equally concerning is the attitude and treatment of the issue since 2011 which basically amounts to a cover up against overwhelming evidence of wrong doing.

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