The Rangers Tax Case website has revealed that the Nimmo Smith enquiry overlooked key evidence from Dave Murray to the First Tier Tax Tribunal.
While Celtic have patiently waited five years to the conclusion of legal process the SPL raced into action in 2012 on the back of the First Tier Tribunal which strangely ruled against HMRC.
During his evidence given in October 2010 Murray admitted to the FTT that the EBT scam allowed Rangers to sign better players than they could afford.
Neither the SPL or SFA have any rules relating to sporting advantage but that was the conclusion that Nimmo Smith used in his judgement.
Nimmo Smith chose to rearrange the timescale of his enquiry to avoid the wee tax case for which the club had been forced to admit their guilt. Without question a sporting advantage had been gained in every match played by Ronald de Boer and Tore Andre Flo.
Other clubs that field ineligible players have a 3-0 defeat awarded against them. Ask Albion Rovers.
No sporting advantage? David Murray responds to questions at FTT from Andrew Thornhill QC (for Murray Group and Rangers) on 29th Oct 2010. pic.twitter.com/B81vBOVdcg
— Rangers Tax-Case (@rangerstaxcase) September 10, 2017
David Murray got a bit testy under cross-examination at the FTT, but he stuck to his guns: Rangers did get a sporting advantage from EBTs pic.twitter.com/SiEOpswfRN
— Rangers Tax-Case (@rangerstaxcase) September 10, 2017
No sporting advantage was used extensively to justify the unusual conclusion of the Nimmo Smith despite EBT architect Murray admitting that it had been at the heart of his decision to turn to EBT payments.
The more Stewart Regan and the SFA try to move on the more the coals will be raked.
With no one in the Scottish game capable of taking Regan aside and suggesting that he goes quietly of his own accord the greater the damage to Scottish football.
If he won’t leave on his own terms perhaps it’s time for the Scottish Government to withdraw funding to forced change.
