Aftermath Administration and liquidation of The Rangers Football Club plc

1 aftermath

1.1 new club claims

1.1.1 precedents


1.2 nimmo smith enquiry , ebt verdicts
1.3 craig whyte
1.4 wee tax case
1.5 tupe process
1.6 bookmakers
1.7 on-field events

aftermath
new club claims

as result of rangers assets, business , history being sold new company when rangers football club plc entered liquidation process, extent sporting identity of relaunched rangers can regarded continuation of club officially founded in 1873 has been interpreted differently. rangers football club post-2012 described in mainstream media new club , whilst charles green maintained still rangers , , spl chairman neil doncaster stated existing club, though s new company .

rangers supporters have been referred zombies or undead . on 20 august 2012, falkirk suspended 1 of announcers after referred club sevco franchise (sevco new company s name prior being changed rangers football club ltd).

as former celtic captain tom boyd, others commented believed rangers new club donald findlay, rangers vice-chairman in successful 1990s era, , steven naismith, 1 of players chose leave rangers in 2012 rather transfer contract under tupe, justified position stating had no loyalty new regime; 5 years later, naismith retracted comments , said had been poorly advised on situation @ rangers.

some celtic supporters particularly vociferous in new club assertions, having displayed banners @ stadium on numerous occasions mockingly referencing zombies , dead club , other aspects of rangers economic problems. in january 2015 celtic group paid full-page newspaper advertisement announcing club play first fixture against new club , 120-year old firm rivalry had ended. point, spfl, uefa, , european club association had made clear position rangers remained same club, , fifa made statements effect shortly afterwards. conversely, in 2013 numerous complaints had been made advertising standards authority (asa) on official marketing communications rangers stated “scotland’s successful club”, claim being challenged complainants declared club had been in existence 1 year. having considered evidence, asa did not uphold complaints.

precedents

italian clubs fiorentina, napoli , parma had endured similar circumstances, being considered same club before , after reestablishment. in scotland, 2002 collapse of airdrieonians , league’s rejection of reformed entity named airdrie united led owners taking on , renaming existing clydebank retain place in structure, result that current incarnation of club not considered continuation of old.

nimmo smith enquiry , ebt verdicts

in late 2012, spl set investigation, chaired lord nimmo smith, alleged use of dual contracts rangers through ebt scheme. david murray denied cheating took place during ownership of rangers, while alistair johnston , charles green questioned independence of investigation. enquiry found rangers had deliberately failed disclose trust payments in order withhold information hmrc , fined old company £250,000. had been anticipated investigation revoke honours won rangers during period between 2001 , 2009 when trust payments made (three league titles, 4 scottish cups , 4 league cups), not done because considered rangers had not obtained sporting advantage withholding information.

the first-tier tribunal verdict in relation rangers use of ebts announced on 20 november 2012, rangers winning appeal on majority verdict. after verdict david murray confirmed rangers had offered hmrc settlement of more £10 million 2 years previously. murray stated that, biggest question why revenue knew in august 2011 craig whyte wasn t paying national insurance , tax didn t put him down - has many ramifications business. upper tribunal upheld decision in 2014, hmrc appealed court of session. in november 2015, appeal £47 million-worth of ebt payments made rangers employees on 9 years undeclared taxable earnings upheld 3 judges, led further questions whether rangers had gained unfair sporting advantage using scheme. in july 2017, court of session s ruling upheld uk supreme court in final decision.

despite supreme court ruling on ebts differing verdict in place @ time of nimmo smith enquiry, spfl stated there no fresh investigation matter after receiving no support sfa. celtic club make formal request matter reviewed again, chairmen of other clubs expressing desire matter put rest – although fans did not share view.

craig whyte

in 2013, ticketus sued craig whyte damages. in september 2014, banned being company director 15 years. whyte declared bankrupt @ high court in london in october 2015, following non-payment of damages awarded ticketus.

a warrant issued on 14 november 2014 crown office whyte s arrest in connection alleged fraud carried out during purchase of rangers. 4 arrests made in england part of investigation. on 27 november, whyte detained police in mexico , held due warrant. on 28 november appeared @ glasgow sheriff court; no plea or declaration made , released on bail.

on 2 september 2015 whyte appeared @ glasgow sheriff court along charles green; whyte charged conspiracy charge under criminal justice , licensing (scotland) act 2010 section 28(1). on 6 june 2017, after lengthy trial @ glasgow high court (with donald findlay acting defence attorney), whyte acquitted of charges.

wee tax case

in 2016 group of celtic ordinary shareholders canvassed both club , uefa investigate 2011 decision award rangers licence play in champions league (the place otherwise have passed celtic) despite presence of wee tax case ; dispute referred resolution 12 (referring relevant uefa statute). uefa confirmed take no action status of tax case not confirmed @ time of licence being awarded, , start of following season rangers withdrawn european competitions due other factors. in september 2017, sfa stated may obligated matter again after court trial of craig whyte, during alleged directors knew held liable tax amount when uefa licence granted.

tupe process

the handling of tupe process led sixty-seven players launching legal action against rangers via pfa scotland, while 3 players claimed constructive dismissal, although subsequently found pfa had not spoken players see if wish raised on behalf. rangers made counter-claim loss of transfer fee revenue players refused join new company. panel set consider cases ruled in april 2013 rangers should pay costs.

bookmakers

in january 2017, court of session heard action albert kinloch against bookmakers coral. bookmaker had refused pay out on bet made kinloch rangers relegated after 2011–12 scottish premier league season. kinloch said in court had placed bet after learning rangers in financial difficulties. court found in bookmakers favour, ruling rangers had not been relegated.

on-field events

it took relaunched rangers 4 years climb through divisions , take place in scottish premiership 2016–17 season. winning each of lower division titles , 2015–16 scottish challenge cup (thus completing unwanted national record of having won every trophy available @ levels of scottish professional football), reached 2016 scottish cup final, losing hibernian. in first season in top tier, rangers finished in third position behind celtic , aberdeen , qualified 2017–18 uefa europa league; return european football after five-year absence ended in humiliation defeat part-time club progrès niederkorn luxembourg in opening round.