Ely Place silk in key Scottish football decision

Ely Place Chambers silk Nicholas Stewart QCis a member of the 3 person Scottish Premier League commission of inquiry which has today fined Glasgow Old Firm club Rangers FC £250,000 for “serious breaches” of SPL and Scottish FA rules over an 11 year period 2000-2011: see


The Commission, which took evidence and submissions over 5 days at Hampden Park under the chairmanship of former Scottish judge Lord Nimmo Smith, has found breaches of SPL and SFA rules on disclosure of contractual and financial arrangements with players. Rangers had operated a large-scale tax avoidance scheme using an employees benefit trust. A first tier tax tribunal has recently rejected a claim by HMRC against the previous owneers of Rangers FC for £36 million unpaid tax and NIC. That entirely separate decision is under appeal and will not affect the Commission’s decision, which turns on the club’s sustained failure to notify the SPL of the way its players were being paid.

28th February 2013