A slightly shortened version.
The result of the Big Tax Case should have been an irrelevance to Rangers. The so called 'debt' was left behind when the new company took control of the club and a negative result would have had no impact whatsoever on our finances. Actually, the only scenario that could have had widespread implications is the one we now face. A favourable verdict has laid bare the fact that two years of vitriol, lies and abuse of the club and fans is just what we always thought it was – a dishonest campaign based on hatred and jealousy.
I'm not going to go into the detail of the decision too much because it speaks for itself. Even the attempts to cling to the dissenting opinion, detailed in the written decision, are transparent in their desperation. In a small number of cases tax may be due but this is still unclear and the amount will be a tiny fraction of that alleged to have been outstanding. Suffice to say that Rangers' EBT payments have been clearly defined as loans. The dissenting opinion, whilst the right of Heidi Poon to put forward, is that of an accountant on a point of law and whilst it may provide comfort to those who desperately wanted to believe their own hype, it is not a verdict. The verdict is, in layman's terms, "Not Guilty". Two lawyers have overruled Ms Poon and it would take an act of extraordinary arrogance by HMRC to appeal the decision given they can only do so on a point of law. That is not to say they won't appeal, simply that they should quit whilst behind.
Let us first take HMRC. I do not for one moment dispute their right to address this matter. It was obviously extremely complex and they felt they had a case. However, some of their conduct in this matter has been highly suspect. First of all, as stated in the MIH statement yesterday, there have been consistent leaks, the content of which it is hard to attribute to anyone other than HMRC. This is now the subject of a call for a police investigation and that is something we should all encourage. A government enquiry has also been called for and a petition for this is currently sitting at over 15,000 signatures in just over two days. I would urge anyone who has not signed it to do so here HMRC confidential info leak - e-petitions .
Put simply, the people who leaked information to the Rangers Tax Case blog and others should, in my opinion, be going to jail.
Beyond the leaks, there are questions to answer for HMRC as to how they allowed Craig Whyte to fail to pay NI and PAYE for 9 months - not something they would have allowed any business to do under normal circumstances.
The conduct of the SPL and SFA will also need to be examined in the months to come. For the moment I will contain myself to saying that the decision by the SPL to continue with its sham tribunal into title stripping is now more transparent in its agenda than it has ever been. Perhaps they feel that, having come this far, the tribunal process must continue but any thought that title stripping remains on the agenda should be quickly dispelled. Are we really supposed to believe that the evidence collated by Celtic's lawyers, Harper MacLeod, will have more weight, accuracy or integrity than that presented already?
Those who perpetrated this mugging are already running for cover. Rangers Tax Case has deleted all its content – too late. Articles are disappearing online – the rats are deserting the sinking ship. Apologies will be made and legal action may follow. We should remember those journalists and broadcasters who stood up for genuine honesty and integrity through this saga.
The only stain that remains on the club is the tenure of Craig Whyte and it now seems reasonable to state that it could have been avoided with a more efficient and sympathetic approach to the tax case. Hopefully the full force of the law will be brought to bear on any wrongdoing in that instance and we can also put that episode behind us in the months to come.