ian1964

Is it true that if we take the SFA to court then none of the Scottish teams can participate in Europe?

This is all out war,Court of Arbitration for Sport has to be the way. It'll be interesting to hear what our QC has to say about it all.

How much is in the RFFF ?

The Appellate Tribunal will give its full reasons in writing in early course. However, in summary, it considers that: 1. It was competent for Disciplinary Tribunal to impose the additional sanction of prohibiting registrations of any new players of 18 years or older for a period of 12 months. 2. The Disciplinary Tribunal was correct to determine that the conduct involved -especially the deliberate non-payment of very large sums, estimated in excess of £13m of tax in the form of PAYE, NIC and VAT - was attributable to the club as a member of the Scottish FA. 3. The Disciplinary Tribunal was correct also in holding that the maximum fine available for this breach was £100,000, and on its own was inadequate as a punishment for this misconduct. It was therefore correct to select an additional sanction. 4. The sanctions available included expulsion from participation in the game and termination or suspension of membership of the Scottish FA, which would have had a similar effect. The Appellate Tribunal observes that serious consideration was given by the disciplinary tribunal to imposing one of these sanctions, which would have had obvious consequences for the survival of the club. The Disciplinary Tribunal rejected these as too severe and this Appellate Tribunal agrees with that conclusion. 5. Although the Appellate Tribunal has listened carefully to the representations from Rangers FC about the practical effects of the additional sanction, it has concluded that this sanction was proportionate to the breach, dissuasive to others and effective in the context of serious misconduct, bringing the game into disrepute. In particular, the Appellate Tribunal recognises that the Disciplinary Tribunal decision does not affect Rangers’ ability to extend the contracts of existing professional players, including those whose contracts will expire at the end of this season and including also those currently on loan to other clubs. The Appellate Tribunal observes that Rangers FC have over 40 professional players in this category. Therefore, the Appellate Tribunal affirms the decision of the Disciplinary Tribunal.

STEVEN NAISMITH today delivered a blunt message to his touchline snipers: ''I'll be back even better than before." The Rangers striker has been the target of critics who have written off his recovery from a second cruciate ligament injury. He has also been forced to defend himself against accusations that he is in line to leave Rangers, but the 25-year-old Scotland star said: ''You have your doubters, people saying you will never be back. But I am fit and just about raring to go.'' Naismith, speaking exclusively to SportTimes, claimed he is set to return stronger and better to Rangers after being injured at Aberdeen in October. It was his second cruciate injury – he was carried off in the 2007 Scottish Cup semi-final against St Johnstone – but he has no doubt he has been strengthened by adversity. "The surgeon and the rest of the medical staff say a good eight weeks of pre-season will make me fit enough to resist anything,'' Naismith said. He also revealed that recovery was easier the second time around. He said: "The rehab has been much more straightforward. "The first time I would do an exercise and would feel a wee ache and would stop and the physio would reassure me. "But in your head you would still be thinking 'Is that right?' This time I am comfortable. I know my limits, know what progress I have made.'' He added: "I got a lot of mental strength from coming back so well the last time. "You get your first injury and it is very revealing. It tells you a lot about your life and yourself.'' Naismith, too, has been at the centre of the financial storm at Rangers. A lifelong fan, he has been saddened at the meltdown that has threatened to consume them. He says the only upside of his injury was "it helped take my mind off the events at the club just a little bit''. Naismith was one of the high earners who in March sacrificed 75 per cent of their wages so there would be no job losses among staff. But he has been at the heart of constant speculation about his future, with Rangers rejecting a bid for him from West Brom. Asked about the doubts about where he would play his football next season, Naismith said: ''I am not in a state of uncertainty. I have certainty. I have a three-year contract. "I have no say in who takes over the club or whatever happens in business terms, but I have a contract.'' He added: "It really is that simple. Now, I am not daft and things can change and I can have decisions to make. But then it will still be in my control.'' http://www.eveningtimes.co.uk/sport/rangers-star-steven-naismith-ill-be-back-for-good.17611019

I can't wait for that day

True,but it is the nature of the BHEAST

I hope this QC guy rips them a new one

If all they want is for Rangers to survive and prosper then the door is open for them to invest,the silence is deafening

THERE are growing fears that Charles Green has not got anywhere near the 20 worldwide investors he claims are backing the bid to buy Rangers which he is fronting. And there are now also questions being asked as to just where the £8.5M Green has deposited in a client account with London lawyers, Field Fisher Waterhouse, has come from. On top of which, there is the highly controversial figure of agent Paul Stretford, someone else with close links to Charles Green and who McDonald had admitted has been earmarked as the man who will have all the responsibility of buying and selling players, should the Green Gang get their claws into Rangers. Stretford was involved in a sensational blackmail case at Warrington Crown Court in 2004. The case collapsed when it was proven that, when giving evidence, Stretford had misled the court. The Football Association moved in and after examining all the court papers they handed down their judgment on 53-year-old former vacuum cleaner salesman, Stretford. Paul Stretford was BANNED from operating as an agent for 18 months and FINED a staggering £300,000. The court case followed a row over Wayne Rooney and who owned the rights to represent him. During the court case evidence was heard and reported that Stretford was at a meeting in a hotel which was attended by one of Britainâ??s most notorious gangsters, Tommy Adams, of the North London-Irish crime family, the Adams Family. Evidence was also led which alleged that Adams was there at the invitation of Kenny Dalglish, who was then the owner TWO MILLION shares in Stretfordâ??s Proactive company and who recruited players for Stretford. This is the man Charles Greenâ??s crony, his business associate, his big boss, Mike McDonald, wants to hand the Ibrox cheque book to. And there is an increasing belief that these are the men â?? Charles Green, Mike McDonald and Paul Stretford â?? who ARE the SOLE investors in the move to snare Rangers on the cheap. That there are NO men, NO families, from Europe, Singapore, India, Kuwait or Abu Dhabi, the places where Green and McDonald have said the MEN OF MYSTERY are mustering. There could though be an involvement from a fifth man, though not financially. A Scot! A man with a high profile in football. Someone with close links to Stretford. But he is still in a job and cannot be named. YET! The murky picture which Charles Green has attempted to keep dark and mysterious and in the shadows, is now beginning to emerge into the daylight. And with someone like Paul Stretford at its centre, it is not a very pretty picture. ....... AND...... THE bungling Scottish Football Association and one its main sponsors, William Hill, are heading for a big bust up. For I can reveal the bookmaking giants, who rescued the Scottish Cup by pouring their cash into it, are unhappy with the timing of the Rangers appeal. The SFA set the headline grabbing appeal for today, at a time when the back pages should be full of stories about Saturday's Scottish Cup Final. By tomorrow, though, the Hampden showdown will be relegated, with Rangers and the SFA taking centre stage again The SFA also edged out coverage of the William Hill backed event in today's papers by announcing the Scotland squad for Craig Levein's meaningless jaunt to America, yesterday. And to further take the spotlight away from William Hill, the SFA chose yesterday to announce their doomed to failure bid to co-host the European Championships with the Republic of Ireland and Wales. It isn't often the bookies take a tanning, but the SFA seem to be taking William Hill for a ride. Does Stewart Regan ever think about these things? Does he ever consult his diary? Or is SFA chief executive, Regan, Peter Lawwell's pal, too busy twittering tosh on Twitter?

That's what I thought the players agreed to as well

RECORD SPORT can today reveal the full multi-million pound cost of the secret sweeteners handed out to Ally McCoistâ??s most valuable stars by Duff and Phelps. Even by conservative estimates, the eye-watering reductions slash the current market value of seven of Ally McCoistâ??s first-team stalwarts from around £25million to a fixed price of less than £8m. And these cheap-as-chips deals look set to force owner Charles Green into overseeing a painful Ibrox jumble sale this summer. The cut-price fees are the result of trade-offs made by Duff and Phelps when McCoistâ??s men agreed to take whopping 75 per cent wage cuts to keep the club in business. The full list of bargain basement buys is being circulated around clubs in England and across Europe by agents who believe their clients can make a financial killing when the transfer market opens on June 1. Record Sport has also received explosive details of the deals which were struck behind closed doors between David Whitehouse and Paul Clark, union boss Fraser Wishart and playersâ?? advisers. And we can reveal skipper Steve Davis, keeper Allan McGregor, team talisman Steven Naismith, Northern Ireland striker Kyle Lafferty, Scotland full-back Steven Whittaker, USA international Maurice Edu and Romania defender Dorin Goian are the stand-out buys likely to attract most interest from vultures circling the stricken club. Davis can go for a knockdown £1.65m and was already being lined up for a return to former club Aston Villa before they binned boss Alex McLeish on Monday. Villa could yet return to the table for Davis who was signed for £4m from Fulham in the summer of 2008 after an initial loan period. At 27 and captain of his country, Rangers could expect £5m for Davis under normal circumstances. Scotland No.1 McGregor can be picked up for a flat fee of £2m â?? around £6m or £7m less than the prices being bandied about when he was linked with Spurs in 2009. A fully-fit Naismith â?? who has already attracted serious interest from West Brom despite not kicking a ball for most of the campaign because of a cruciate injury â?? would probably be marked down as the single-most valuable asset following his blistering form over the previous two campaigns. But his sale can be triggered if a bid of just £2m is tabled, which is just £100,000 more than Rangers paid to buy him from Kilmarnock. After copping a two-week ban from the club following a bust-up with McCoist, Lafferty appears a racing certainty to want to cash in on his clause. The £3.5m signing from Burnley is up for grabs at just £575,000 and Record Sport understands a firm bid could be imminent. Whittaker has also never been more highly regarded after nailing down his place as a regular in Craig Leveinâ??s Scotland side. But although the player Rangers bought from Hibs for £2m in August 2007 is now entering his prime and tied up on a long-term new deal heâ??s on the market for just £850,000. At just £300,000, USA midfielder Edu might be viewed as the biggest bargain of the lot, given his experience of representing his country at the highest level including the World Cup in South Africa. That price represents a massive £2.3m loss on a player who was lured to Scotland four years ago in a £2.6m deal. Goian appeared to be something of a steal last summer when McCoist picked him up for £750,000. But Rangers donâ??t even stand to turn a profit on the 31-year-old as his deal allows him to move on for only £500,000 should any clubs come calling over the next three months. It had been hoped new Rangers owners might get the chance to negotiate with these players and urge them to rip up the recently redrawn contracts but Green arrived too late to open talks. Now the man who plans to push through an £8.5m takeover of an already ravaged club could also be exposed to losing his biggest assets at fire-sale prices.

Stewart Regan, the chief executive of the Scottish Football Association, last night insisted Charles Green had an "obligation" to be up front about the consortium being put together to buy Rangers. Regan will meet Green tomorrow or on Friday to find out more about the 20-strong group assembled from Britain, Dubai, Abu Dhabi, Singapore and other countries in the Far East. Mike McDonald, former Sheffield United chairman, and leading football agent Paul Stretford are involved but most of the consortium remains anonymous. The SFA intends to toughen its rules on the transparency of club ownership at its annual general meeting on June 6, and "fit and proper" criteria remain difficult to apply. But Regan will expect Green to give details when they meet. "We will sit down and I will get a feel for what his plans are for the club," Regan told Herald Sport. "I do want him to be up front with us on who is in the consortium. I think there's an obligation on him to share that with us. I am keen to understand how he plans to run the club, not just the board but the day-to-day management. It's about giving him the chance to share his vision for the club. "It is very difficult for the governing bodies to stop people putting money into clubs. It's not our job. We try to govern football but we can try to make it a little more difficult for an outgoing regime to sell a club without taking more care, which is one of the proposals at our AGM." Graeme Souness, the former Rangers manager, said he had advised Green on aspects of the club but would not join his consortium, although he would have become involved if Brian Kennedy's alternative bid had succeeded. "I certainly met Charles and he ran past me what his intentions were," said Souness. "But I've known Brian Kennedy for a long time, we are from the same part of Edinburgh, and I was very happy to get involved with someone I knew the strength of and completely understood where it was going. Anything other than that, it just wouldn't be for me. "They [new owners] have to take care of it, love it and manage it to the best of their ability and hopefully leave it in a better position when they go than how they found it." Rangers' appeal against the year-long transfer embargo imposed by the SFA will begin this evening and may involve for three days of submissions and evidence. Richard Keen QC will lead the appeal against the SFA's Judicial Panel's punishment for bringing the game into disrepute. Sitting on the panel are Lord Carloway, Craig Graham, the Spartans chairman, and Allan Cowan, the former Partick Thistle chairman. Livingston have written to the SFA warning they could take legal action to recover up to £1.2m in lost revenue if the governing body does not punish Rangers. Livingston were relegated to the third division by the Scottish Football League in 2009 when they were in administration but about to be taken over. The SFA subsequently ruled that the punishment was fair and reasonable. Livingston will consider taking action if they feel there are similarities with Rangers' case but different sanctions for the Ibrox club. SPL clubs will vote on new punishments for any newco club on May 30. Rod Petrie, the Hibernian chairman, hinted he would place sporting integrity over the financial advantages of Rangers' SPL involvement when it comes to a vote. "It's not a question of any sum of money in return for that integrity, integrity is beyond purchase," said Petrie. "If we are called upon to make any decisions we will try to do the right thing and uphold the integrity of the competition." http://www.heraldscotland.com/sport/football/i-want-green-to-tell-us-who-is-in-the-consortium-theres-an-obligation-to-share-that-says-regan.17608813

By ALAN PATTULLO Published on Wednesday 16 May 2012 00:00 Howard Kendall has sought to ease the fears of Rangers supporters who remain sceptical about Charles Greenâ??s involvement in their club, describing the former Sheffield United chief executive as one of the best officials he has worked with in football. He has also assured Ally McCoist that, if the backing he receives from Green is anything like that which he enjoyed, then the Rangers manager â??will be a happy manâ?. Kendall was hired by United in December 1995 to arrest a slump in form which looked set to deposit the club in English footballâ??s third tier. The task of preserving their status in the old Division One was achieved and Kendall set about building a squad that was strong enough to take the club back into the Premier League, with, he said, Greenâ??s full support. Kendall made his managerial name with Everton, where he won two First Division titles and a European Cup Winnersâ?? Cup among other honours. He rates Green as up there with Jim Greenwood, the respected secretary/chairman at Goodison Park over three decades in the Seventies, Eighties and Nineties. â??I had a tremendous relationship at Everton with Jim Greenwood,â? said Kendall. â??And Charles would be up there.â? â??I was able to go out with the help of the board and Charles and bring Premier League players to Sheffield United at that particular time,â? said Kendall, speaking to The Scotsman yesterday. â??He backed me to the hilt. We signed [Michael] Vonk from Manchester City, David White from Manchester City, Andy Walker from Bolton and Jan-Aage Fjortoft from Middlesbrough.â? Many Sheffield United fans do not remember Green quite so fondly, and accuse him of ruthlessly dismantling the team. The season after losing out in the play-off at Wembley against Crystal Palace, for whom Scot David Hopkin scored a late winner, both Deane and Fjortoft were sold on the same day, although Kendall, too, had already left, having been lured back to Everton for a third spell as manager. Nigel Spackman, his successor, resigned in protest at the departure of two of the clubâ??s best players, while chairman Michael McDonald â?? rumoured to be involved in Greenâ??s consortium at Rangers â?? resigned shortly afterwards. Other stories have emerged to reveal a less appealing side to Green, about whom one former Sheffield United player, in conversation with The Scotsman yesterday, said: â??Charles is only in it for Charlesâ?. Kendall, however, begs to differ, and described Green as a football man, but who knew how vital it was to balance the books. Green helped to get Sheffield United listed on the stock exchange in 1997. â??Obviously, I had to bring money in at certain times but, as a manager, I really appreciated the work he did,â? he said. â??It was a big club going through a bad time, and the first objective was to keep them up. The following season I got the backing of the board to go out and bring in better quality players, and it nearly worked out. I used to find the players, and the money was made available. There were other times, of course, when he said we need to try and sell this one to be able to try and buy that one. â??You donâ??t go from fear of relegation to a play-off the following season with the same players,â? pointed out Kendall. â??You donâ??t do that without the support of your chief executive.â? Kendall dismissed fears that Green, a venture capitalist, is only interested in football to make a fast buck. â??He was a football man, he understood the game,â? he said. â??He is well up with the football. â??He was full-time,â? continued Kendall. â??He had an office next to mine and naturally we spoke every day. Sheffield United were in trouble when I went there but the board wanted them in the Premier League. And we nearly did it. If not for injuries, we would have done it.â? Kendall pinpoints an injury sustained by former Scotland international forward Don Hutchison as having been the critical factor in the clubâ??s failure to make it into what was then known as the FA Premiership. Informed of Rangersâ?? fans scepticism, something which has been further encouraged by Greenâ??s refusal to name the other parties in his consortium, Kendall said: â??I donâ??t think you need to know a lot, because what happens is the most important thing. I am sure Ally [McCoist] will get the full backing. If it is anything like the full backing he gave me, then I am sure Ally will be a very happy man.â? http://www.scotsman.com/sport/football/spl/rangers-charles-green-among-best-i-worked-with-howard-kendall-1-2296721

GRAEME SOUNESS has warned Charles Green he has a duty of care to LOVE Rangers if he takes control at Ibrox. Former Rangers boss Souness admitted he wouldnâ??t be part of Greenâ??s plans. He has warned Green that heâ??s taking control of a Scottish institution. Souness, boss at Ibrox between 1986 and 1991, said: â??Whoever controls Rangers has a duty to every single fan. â??A duty of care as to what it means â?? I canâ??t emphasise that enough, because this is not just a football club, itâ??s also an institution. â??My advice to him would be to take care of it, to love it, and to leave it in a better position than he found it. â??I spoke to Charles and I was given the opportunity to get involved, but I declined. â??I certainly met Charles and he ran it past me and told me what his intentions were. â??Brian Kennedyâ??s a pal of mine, weâ??re both from the same part of Edinburgh, and he asked me a few months ago if he should get involved. â??I said he should because itâ??s a special club. â??Brian then asked if I would be willing to get involved and I said that I would if he was involved. â??Iâ??d have been happy to get involved with someone who knew the strength of Rangers. â??Anything other than that wouldnâ??t be for me. I was involved with my pal, but Iâ??m not interested in going in anywhere else. â??I would stress though that I would not have been going in as manager. â??Rangers already have a very good manager in Ally McCoist who I think has done remarkably well in a very difficult year for him. â??Heâ??s just a rookie, heâ??s in his first year yet heâ??s had to deal with administrators and financial journalists asking him the sort of questions he perhaps couldnâ??t answer. â??As a manager at a big club you expect problems to walk in the door every morning â?? but not problems of that magnitude and that type. I spoke to Brian about advising him on how football clubs work, but I wish Charles Green the very best. Itâ??s too late for Brian because itâ??s approaching the point of no return in terms of a CVA. â??If that doesnâ??t work then Rangers go into liquidation and I donâ??t think many people would be involved at that point. I grew up supporting Rangers and Iâ??m fortunate enough to have worked there. Itâ??s an unique place and thatâ??s not a word that I throw around lightly. Iâ??ve never worked at Celtic Park, but Iâ??d imagine itâ??s the same there. â??The passion at Rangers is greater than it is anywhere else and Iâ??ve worked at some passionate places. â??Iâ??m deeply concerned about where Rangers is going and whatâ??s going to happen. Mistakes have been made. David Murray is a friend of mine, but things have gone wrong and not in a small way. â??Itâ??s tragic for everybody, including him, thatâ??s the last thing heâ??d have wanted.â? Meanwhile, Gers may have to sweat over their SFA appeal with tonightâ??s Hampden challenge not kicking off until 6pm. Top QC Richard Keen will front Rangersâ?? plea to reverse a year-long transfer embargo and fines of £160,000. With the original judgement of the Judicial Panel Tribunal running to 27,000 words and more evidence expected to be heard, itâ??s unlikely the appeal will conclude tonight. There is even a chance that Gers wonâ??t get a decision until the start of next week. Read more: http://www.thescottishsun.co.uk/scotsol/homepage/sport/spl/4318738/Take-care-of-club-love-it-and-FIX-it.html#ixzz1v0gT278F

Niether did I at first mate,but you have to watch it a few times,then you'll see it,I can't remember when it is It's @ 1:26,keep your eyes on the doorway and you'll see the can landing,it was thrown in a sleekit way

Named: Chris Cairns, Lorna Caldwell, Derek Lally, Anna Donnelly, Michael Donnelly, Karl Hendry, Paul Donnelly and Derek Hosie. Someone on RM sees one of them all the time. So at least one has been noticed, and i'm sure many more will be noticed.

This one works

Well I can't get it ?

It's been removed now

(Squad in alphabetical order) Caps Goals Date of birth Barry Bannan (Aston Villa) 10 - 01.12.89 Phil Bardsley (Sunderland) 11 - 28.06.85 Christophe Berra (Wolverhampton Wanderers) 19 2 31.01.85 Scott Brown (Celtic) 27 2 25.06.85 Craig Bryson (Derby County) 1 - 06.11.86 Gary Caldwell (Wigan Athletic) 47 2 12.04.82 Don Cowie (Cardiff City) 9 - 15.02.83 Matt Gilks (Blackpool) - - 04.06.82 David Goodwillie (Blackburn Rovers) 3 1 28.03.89 Craig Gordon (Sunderland) 40 - 31.12.82 Craig Mackail-Smith (Brighton and Hove Albion) 6 1 25.02.84 Shaun Maloney (Wigan Athletic) 19 1 24.01.83 Russell Martin (Norwich City) 2 - 04.01.86 James McArthur (Wigan Athletic) 6 1 07.10.87 Allan McGregor (Rangers) 20 - 31.01.82 Kenny Miller (Cardiff City) 59 16 23.12.79 Charlie Mulgrew (Celtic) 1 - 06.03.86 Matt Phillips (Blackpool) - - 13.03.91 Johnny Russell (Dundee United) - - 08.04.90 Lee Wallace (Rangers) 5 - 01.08.87 Andy Webster (Heart of Midlothian) 23 1 23.04.82 Steven Whittaker (Rangers) 14 - 16.06.84 National Team Coach: Craig Levein

RINO GATTUSO has revealed he has spoken to members of Charles Green’s consortium about a return to Rangers – if their transfer embargo is lifted this week. The Italian midfielder wants to finish his career in Glasgow after ending his 13-year association with AC Milan. Gattuso, now 34, spent 15 months at Ibrox when Walter Smith signed him from Perugia in 1997. His wife Monica is a Glaswegian and Gattuso is keen to spend more time with her family in Scotland. Last night Gattuso said: “I’d like to play for Rangers, that’s my dream. However, they are going through a complicated situation right now. “I’ve spoken to some people who are looking to enter the club but we’ll have to wait and see what happens. They are not the only option. I’m not bothered about money. I want an experience that will touch me emotionally.” The 2006 World Cup winner will be a free agent this summer but Rangers are banned from signing anyone due to the SFA’s transfer embargo. Their appeal will be heard this week. A source close to Green said: “We heard about the Gattuso story when we were up in Scotland at the weekend. “We asked Sandy Jardine how old Gattuso is. We joked we could sign Paul Scholes and Ryan Giggs too and become a Dad’s Army! “Seriously, I think Gattuso is trying to put himself in the shop window, rather than us getting in contact with him. “Nothing has been discussed in terms of players coming in but we certainly wouldn’t rule anything out at this stage.” http://www.dailyrecord.co.uk/football/spl/2012/05/15/former-rangers-star-rino-gattuso-reveals-his-desire-for-dream-ibrox-return-86908-23859949/

But does he advance in pragmatic peace or in purposeful anger? The role of the HMRC in the unfolding drama at Rangers has been subject to polarised views. Charles Green, the head of the latest consortium to seek control of the club, believes the taxman may have to be content with a reduced sum instead of debt repayment in full. "If they turn down the cash that is in the pot, then they will get nothing," was his succinct view at a press conference on Sunday. Something is better than nothing was his summation of the situation. However, a contrary view has been expressed by Dr John Beech, an expert on football insolvency. His study of the recent history of clubs going into debt in England shows that HMRC have been unrelenting in their pursuit of their money. He believes Rangers will be "pursued with maximum prejudice". Dr Beech, senior research fellow and head of sport and tourism at Coventry University, has written a prestigious paper on insolvency of football clubs for the Centre for the International Business of Sport. He is keenly aware in a situation of insolvency that some matters differ in England and Scotland. For example, the "football creditors' rule" in England means that debts to other clubs or players are prioritised and must be paid in full before the club is eligible to compete again in the league. This does not apply in Scotland. Dr Beech â?? visiting professor at both the University of Applied Sciences in Kufstein, Austria, and the IE Business School in Madrid â?? has studied the HMRC reaction to clubs in financial trouble closely over the years. He said of the Ibrox situation that the taxman was desperate "to get their pound of flesh for a whole bunch of reasons, nothing to do with Rangers." Dr Beech said there had been a significant change in the attitude by HMRC around 2009 "when they started taking a very, very hard line". He added: "They do not hold back in issuing winding-up petitions." He believes the high profile of Rangers and the amount of money the club owes to the taxman â?? pitched at a dramatic £93m by the administrators, but already around the £13m mark â?? means that "literally HMRC can not afford to let them get away with it". Dr Beech accepts a creditors' voluntary agreement is the preferred route out of the crisis at Rangers, but he added: "HMRC consistently opposes CVAs and the only flexibility it has is if it recognises that a delay in proceedings will help them get their money." He said bluntly: "HMRC stick to a line rigidly. It is this: 'We want our money'. It is absolutely indifferent to what level the club is or what amount is owed. The taxman is relentless." Dr Beech, author of the award-winning Football Management blog, said the size of Rangers could work against the club. "This is a most high-profile case against a famous football club. I think HMRC would be very reluctant to show any weakness whatsoever. They will pursue with maximum prejudice." So why has the taxman been so patient? Why has he not waded in at Ibrox, demanding money? "My reading of the situation is that they will hold back in the interests of getting their money in the mid-term," said Dr Beech. "But they will not hold back if there is no hope whatsoever. They will go in boots flying. They have become very hardline." He said the tax authorities were under pressure from the government to maximise tax revenues. "In the present economic and political climate, they can not afford to seem to be letting people off paying tax, particularly in the case of VAT." This is at the heart of the political ramifications for HMRC. Professor David Hillier of Strathclyde University last night tweeted his belief that HMRC would agree to a CVA. Green may be staking his future plans on this eventuality, though he did not rule out Rangers becoming a newco. "In some respects liquidation is the most likely prospect," said Dr Beech. He said Rangers could be "looking to shuffle the debt around", possibly into a newco. HMRC could pursue that company but that would be "shutting the stable door after the horse has bolted". Such a move, though, could keep lawyers gainfully employed over both the validity and culpability of separate company structures. The decision for the taxman is simple in that there are two options. But either route is fraught with danger politically. Does HMRC pursue Rangers until perdition and face the dangerous prospect of receiving no money. It would then be accused of destroying a club and turning down money. Or does it come to an agreement? Then HMRC would be in the line of fire for cutting a deal with a club that has wilfully avoided tax. The tax bill may now stand at £13m: £9m in unpaid PAYE and just more than £4m for the 'little tax case". But if a deal of Xp in the pound was reached it would prompt a political storm, with opponents citing how many nurses, schools or health facilities could have been purchased by the unpaid tax. So is the taxman the accommodating pragmatist hoped for by Mr Green? Or is he the relentless pursuer studied by Dr Beech. All may soon be revealed. And then the big tax case will come along. http://www.heraldscotland.com/sport/football/two-sides-of-the-same-coin.17596205

I asked this in the other thread,will the administrators have to know who the investors are before agreeing to sell?.

Will the admin guys know who these investors are?