Memories Few – 26 July 2012, Neil Doncaster emails the 5 Way Agreement to Celtic CEO Peter Lawwell

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A Tangled Web: Sorting out Res 12, and more, from across the pond

Larry Cafiero: To the average person – or at least to a relatively new Celtic fan writing from 5,000 miles away in the U.S. — Resolution 12 and the events that surround it are, as Shakespeare might say, “a tangled web” that Rangers/The Rangers and the Scottish Football Association have weaved, with a supporting cast of bit players like UEFA and even some on Celtic’s board and in its leadership. It may not be possible to encapsulate in a few sentences – and I understand that – but can you tell us how we’ve gotten to this point today?

Auldheid: What happened after the 2013 Celtic AGM to the 2019 AGM can be found at https://www.res12.uk/timeline-2-part-1/ from December 2013, supported by documentary evidence.

It is long read but necessary to understand how we got to where we are. It does not cover however the prequel to the 2013 AGM because in the years from the 2013 AGM to May 2018 Celtic had seemed supportive of Resolution 12 and that apparent support was necessary to give the shareholders the authority to pose questions of the SFA and UEFA and by getting answers making them accountable.

Resolution 12 began in May 2013 at a personal meeting with Celtic CEO Peter Lawwell when the matter of SFA professional governance came up after the LNS Commission Decision was announced. The CEO said that a “Dougie, Dougie” moment was needed to leverage change (a reference to an earlier event when a referee lied to a Celtic manager). Then, in June 2013, material relating to events in 2011 began appearing on social media.* (footnote appears at the end of this answer, prior to the next question)

The leaked material that suggested UEFA had been misinformed of the status of the tax liability was provided to Celtic, who requested it when told of its existence but without any response. Separately, Canalamar initiated Resolution 12, raising a number of points but focus was put on the processing of the UEFA License in 2011 and asked that UEFA investigate what took place. That was all that was asked, nothing more, nothing less. No accusations, just a clear explanation.

This was placed on the 2013 Celtic AGM agenda thanks to groundwork by Morriseythe23rd, but surprisingly Celtic did not support the resolution saying that it was unnecessary. They asked that it be withdrawn on the basis SFA had confirmed all was in order, but that was at odds with the material leaked on social media. A day later the idea of an adjournment was mooted.

It would allow further investigation but at Celtic’s insistence confined to the SFA and not UEFA. Whilst not ideal, it kept the resolution alive and allowed time to explore and understand better the UEFA and Tax rules and pose questions to the SFA from 2014 and UEFA from 2016 all of which can be read on the Res12 link provided earlier.

Summing up: Everyone was happy until May 2018 ,when charges were made against The Rangers Football Club (TRFC, the successor to Rangers Football Club – RFC) that removed the grant period from scrutiny with no explanation and when hard evidence turned up that a payable and not a liability existed before 31st March 2011.

What changed from 15 May 2018 can be read at https://www.res12.uk/timeline-two-part-three-continued-after-the-trial-was-over-june-2017-to-date/ taking readers up to the 2019 AGM.

[* There had always been suspicion about the award of a UEFA License in April 2011 when in August 2011 Sherriff Officers turned up at Ibrox to freeze assets in pursuit of payment of an overdue tax bill of £2.8M. This was in respect of tax unlawfully avoided using Employee Benefit Trusts (EBTs) to pay players De Boer , Flo and Moore from 1999 to 2003 under a Discount Option scheme (DOS) know at Ibrox as Rangers Employee Benefit Trust (REBT) .

It became known as “ the wee tax case” to distinguish it from a replacement EBT scheme from 2003 under the Murray Group Management Remuneration Trust (MGMRT ) known as ‘The Big Tax Case that was under appeal until 2017 when it too was found to have been used unlawfully by Rangers FC.]

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About Author

The Celtic Star founder and editor, who has edited numerous Celtic books over the past decade or so including several from Lisbon Lions, Willie Wallace, Tommy Gemmell and Jim Craig. Earliest Celtic memories include a win over East Fife at Celtic Park and the 4-1 League Cup loss to Partick Thistle as a 6 year old. Best game? Easy 4-2, 1979 when Ten Men Won the League. Email editor@thecelticstar.co.uk

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