GROUNDHOG Day continues. The dust is starting to settle after the BBC documentary on Wednesday night; the cyber warriors from either side have posted their pish ad nauseum; but still we wait, for the biggee - the First Tier Tax Tribunal findings, aka "The Big Tax Case".
There was a rumour on one of the threads on scotsman.com this morning, to the effect that HMRC would be making an announcement at 4pm this afternoon. Pardon me if I don't hold my breath; in any case, the verdict on the BTC will not be announced by HMRC, but by the Judiciary website.
The person claiming advance warning of the HMRC verdict was also, "sworn to secrecy" - Aye Right. The verdict will come, eventually, so we must wait for it. However, I cannot help but feel, given the length of time the FTT members have deliberated on this one, it may not be as cut and dried as some expect.
I predict an epic melt-down among the Celtic Family, in the admittedly unlikely event of Rangers winning their case, which in any event, will simply trigger an HMRC appeal to an Upper Tier Tribunal and so on all the way to the Supreme Court. This one could run for years and by the time a final, final decision is made, the way things are going, Rangers might have joined St Bernard's, Third Lanark, Kings Park, Leith Athletic, Airdrieonians and Gretna as a foot note to Scottish football history.
As it stands, Scottish football's Plan A is that, somehow, either as the result (increasingly unlikely) of a CVA, or, more-likely, as a so-called "newco", Rangers will be kept in the SPL next season, albeit with the fines and transfer ban still in place. Cue howls of outrage and not only from the Celtic Family.
Plan B is that Rangers die; Dundee are promoted to the SPL, with subsequent promotions within SFL Divisions One, Two and Three, to equalise club numbers. Then, as a "newco", Rangers are voted into SFL Division Three and carry-on, hopefully to speedily return to the SPL, where life will go on as it always has.
BUT, that might not work. If Rangers are liquidated, the players will revert to the "ownership" of either the SPL or the SFA. What happens with the solid remaining assets - Ibrox, Murray Park, the fixtures and fittings, all those trophies in the Trophy Room, not least the St Etienne bike of legend? Can City of Glasgow Council, inthese strained times, afford to buy them for display in the (We are the) People's Palace, or Kelvingrove? Or will they be spread to the four winds?
Just what about Ibrox and Murray Park? Rumour has it that one of Craig Whyte's first actions was to transfer ownership of the ground and training ground to one of his other companies. Any would-be "New" Rangers would have to either lease them back off him, or, be sufficiently well-funded for a buy-back. That could be interesting.
Still, Partick Thistle, having lost their tenants, Glasgow Warriors, might offer the Bears a den at Firhill, if CW's demands are excessive.
But, that would leave the SFA/SPL with a problem. If one of their two main cash cows is culled, how do they replace them. Wouldn't it be ironic if the demise of Rangers (and be certain, the club could die), was to be the event which precipitated REAL and lasting change to Scottish football.
Sure, tinkering around the edges has long gone on in Scottish football - in my life time, and I's a mere post-war "Baby Boomer" we have had 16, 18, 10, 12, 10 then 12-club top divisions. We have had various forms of competition in the League Cup - separate First and Second Division sections, leading to all-in knock-out quarter-finals, semi-finals and final. We have had all-in sections etc. There have been straight knock-out draws. We have had seeding.
The Scottish Cup has always been straight knock-out, but there have been varying degrees of tinkering here too. The Spring Cup came and went; ditto the Dryburgh Cup; we've had the Challenge Cup (in various guises); now the Juniors get into the Scottish Cup.
As I have said, lots of tinkering, but never real, sustainable, change for the better.
It would be nice to think that the probably demise of Rangers had got the thinkers - come-on, there have to be some thinkers in Scottish football, cogitating on the best way forward.
Or is that too much to ask for?
No comments:
Post a Comment