Resolution 12: One Last Push Before The Final Bell


Rangers Own Lawyer Tells Them To Plead No Contest And Pay


In February 2011, just months before the SFA licensing criteria had to be met, HMRC sent a demand to the club for immediate payment of the Discounted Options Scheme plus penalties.

In that demand, Revenue and Customs made it abundantly clear that they considered the scheme to have been fraudulent and they revealed their knowledge of the side letters and contracts.


This was devastating to Rangers, because they had initially denied these things existed, proving to HMRC that they were planning a wholescale cover up of what they’d been doing. HMRC made it plain that they were taking these denials into account.

Again, I cannot believe Campbell Ogilvie was not made aware of this.

Andrew Thornhill, Rangers lawyer, was sent HMRC’s letter and he gave the club unequivocal advice on the matter.

He told them to settle, in particular as a result of those side letters and that the club had initially tried to deny they existed.


Thornhill’s letter is the second smoking gun, because it strips away any doubt that Rangers wilfully lied to HMRC and had no intention of paying that bill.

After his legal intervention, they decided that they would.

They had little option.

A meeting was scheduled with HMRC for March, and there they came up with a provisional payment schedule, which the club was supposed to get back to them on.

We know it was never paid.

So what happened?

Craig Whyte did.

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