20/11/02.SPL chairman Lex Gold (left) confirms the resignation of chief executive, Roger Mitchell. (Photo by SNS Group via Getty Images)
Roger Mitchell has given the game away about what drives Scottish football.
From 1998 to 2002 Mitchell was CEO of the SPL, approving the illegal contracts of Tore Andre Flo and Ronald de Boer.
THE WEE TAX CASE
Those two players moved to Rangers from Chelsea and Barcelona in the second half of 2000, around the same time as Celtic registered the contracts of Chris Sutton and Neil Lennon.
Mitchell saw nothing suspicious in a £12m striker leaving Chelsea for Ibrox on a contract much lower than what he was reported to be on at Chelsea.
Sutton and Lennon left Chelsea and Leicester to join Celtic on similar contracts to their previous clubs. Personal circumstances were prominent in their decisions to join Celtic, not offshore Trusts.
Mitchell did sign up to lucrative broadcasting and commercial deals which were all about two clubs rather than 12.
More you see it the more it looks a foul to Utd. studs up, makes contact first.
Then look at the handball Utd didn’t get or Livi didn’t get compared to the one Hibs did get on Sunday ?.
It’s amazing Rangers as STILL this bad despite all these “close” decisions going for them.— Paul Smith (@celticviews67) December 4, 2025
That’s the trouble with those that run Scottish football, short sighted to think the only way to make money is strong Celtic AND Rangers*, surely much more of a story with successful Hearts, Hibs, Aberdeen, United as well. There’ll always be the “attraction” of Celtic Vs Rangers*
— John Lindsay ??????? ?? (@John_Arab) December 5, 2025
In August 2008 the Metropolitan Police obtained a warrant to raid Ibrox while probing transfer activities involving various English clubs.
They did uncover paperwork of interest to HMRC.
SFA LICENCE
Despite owing HMRC £2.7m dating back to the Flo and de Boer contracts in 2011 the SFA issued Rangers with a licence to play in UEFA competitions. UEFA regulations didn’t allow clubs to compete with overdue tax payables. The so called Wee Tax Case dated back to 2000/01.
That licence allowed Rangers to play in the 2011/12 Champions League qualifiers. After Ally McCoist’s side lost to Malmo and Maribor it never ended well.
Celtic were effectively punished and denied a place in the Champions League qualifiers for complying with the rules. They paid their taxes. A competitor used the money owed to HMRC to buy players, those players helped them to win the SPL.
In Mitchell’s world it seems that sport is simply a means to generate income, some administrators appear to regard the rules and laws as negotiable.
That attitude appears to still be in place. As Livingston and Dundee United fans have recently witnessed.
ALL teams should be on a level playing field as far as on field and VAR decisions are concerned.
To give favourable decisions to certain teams because of their financial pull results in the league and cup competitions being non competitive and meaningless.
— Graham Mac Scottish Extremist (@Mac44070088) December 5, 2025
And if they’re not strong the blazers will make sure they’re still competing.
— GeorgeFR (@George90352746) December 5, 2025

Just another reason to hate this Celtic board.
Not another penny.
Sue the bastards,all of them, they’re criminals.
The money Rangers FC (and hence its creditors) that was due for 2nd place in the league in 2011-12 was offered as a bribe, (see 5 WA email) to all other, then, SPL clubs.
Had Police Scotland gone after Duff & Phelps (as they should have done) for being party to the 5 WA fraud they’d have won and saved the tax-payer millions. Whether they were useless or corrupt is open to your questions.
I know what I believe.
Duff & Phelps were ‘chased’ for the wrong reasons due to hun bigotry and ultimately won huge damages at tax-payers expense. The 5 WA was what SHOULD have been central to any fraud case. The above is based on my understanding of events and in good faith.
Rangers FC died in 2012 is beyond faith, it’s FACT.
Desmond’s on the back foot, KEEP HIM THERE!