Please feel free to Copy & Paste this template letter, personalise it with your name and post it to your club. Sending by post will have a far greater impact than email.
I am writing to express my concern about the standard of governance within Scottish Football. The Lord Nimmo Smith inquiry of 2013, on the basis of EBT’s being legal at that time, found that Rangers FC “did not gain an unfair competitive advantage” through their use of the tax avoidance scheme.
Rangers FC* was instead found guilty of failing to disclose side letters and fined £250,000. With the Craig Whyte fraud trial and HMRC Supreme Court appeal now concluded it is clear, evidence not made available to the Lord Nimmo Smith inquiry is now within the public domain. Primarily, Sir David Murray, former Chairman and majority shareholder of Rangers FC, in regards to EBTs, stating under oath
“It gave us an opportunity to get players that we perhaps would not be able to afford.”
This is completely at odds with the findings of the Lord Nimmo Smith inquiry and as such this report and its findings should be set aside with a new independent inquiry commissioned. It is worthwhile noting the Lord Nimmo Smith inquiry only assessed the period 2001 – 2010, excluding the period 1999 – 2001. This is a critical timeframe as it covers the period of the DOS tax avoidance scheme for which Rangers FC accepted guilt to HMRC and agreed to pay in 2010. Again, this is now in the public domain following the conclusion of the Craig Whyte trial. Given Rangers FC have admitted guilt from 1999 – 2001 of a tax avoidance scheme with dual contracts and their former owner has admitted, under oath, to Rangers FC gaining an advantage through the EBT scheme 2001 – 2010; it must be questioned why the SFA, the governing body for Scottish Football do not feel there is a case to answer.
One only needs to look at the punishment Spartans FC received in 2011 for incorrectly dating a registration form, this being exclusion from the Scottish Cup for a minor error. I am sure you share my concerns on this matter and I trust this will be pursued at a high level until the relevant action is taken.
A concerned fan – of Scottish Football.