Over the next two days, the Supreme Court of the glorious United Kingdom will hear the final appeal in the ‘Big Tax Case’ which helped to make Rangers so toxic to potential buyers that it hastened the Ibrox ‘club’ to its spectacular death.
Here are a few key things to remember as you follow the case and its eventual outcome.
- It has nothing to do with the current ‘club’ playing out of Ibrox. ABSOLUTELY NOTHING. Unless of course title-stripping is put back on the agenda, in which case there will be howls of anguish and threatening statements from Sevco. Because as we all know, it was the ‘club’ which won the trophies and the ‘holding company’ which did the bad stuff.
- No sporting advantage ever accrued from EBTs. Being able to spend more money on wages than competitors does not enable you to field a stronger team than them.
- Title-stripping would hurt the whole of Scottish football via all manner of unforeseen and unidentifiable ‘serious consequences’. Everyone should just move on.
- If EBTs had not been used then Rangers would have found the money from elsewhere. Therefore, worrying about spending via EBTs is a flawed exercise.
- HMRC lost the first two rounds of this case and it is a disgrace that the liquidators of ‘Oldco Rangers’ are having to fight this all over again. HMRC really should just ‘let it go’ rather than pursue a petty vendetta to enforce the law of the land and the norms of society by making sure everyone pays their fair share of tax. After all, who needs schools and hospitals when the alternative is a successful Rangers?!
- Lots of people were duped at all times.
- There was a conspiracy to bring Rangers down. A secret one. So secret in fact that no one can describe it.
- The Scottish sports media is unlikely to be your friend if you are a football fan. If the result goes in favour of HMRC, seeking justice for those who paid into a warped game for many years will almost certainly NOT be their highest priority.
- The footballing authorities will perhaps be praying that HMRC lose. But should that not happen, they may well have plans in place to strongly resist any attempt to reopen the already fatally-flawed Lord Nimmo-Smith commission. Every club and football fan should be standing by to apply pressure on them to ‘do the right thing’.
Sit back and enjoy the ride! But remain on your guard for spin, deflection and outright bullsh*t.
Because you just KNOW that they are coming…
NB Other Clumpany offerings about the Big Tax Case include: