The Compliance Officers Dilemma

The Compliance Officers Dilemma

For some time, nearly a year, in fact, the SFA Compliance Officer Tony MacGlennan, has been considering new -and old-evidence surrounding the pre liquidation events concerning Rangers.

He has yet to report, but thats because he is taking his time, sifting and weighing up statements and records in order to come to the correct conclusion and finally bring some sort of closure to what has been described as corruption, collusion or chicanery depending on who you listen to.

Oddly enough, no one outwith the SFA, no one with any sense, at least, has said that no investigation is necessary because the SFA are fine, upstanding chaps who do a difficult job for little reward.

Thats because they aren’t, and they don’t.

We have been made aware that Celtic have asked for an update, and they have been told that the work is still in progress.

But what exactly is MacGlennans remit ?

And could he be said to have an agenda of his own when he comes to make his report ? that is, to protect the SFA and its board at all costs ? Even above the reputation of its favourite club/company/basket case of assets ?

On March 14, we were reminded that Alasdair “Surrender, no ” Johnston has yet to be approved by the SFA as fit and proper to continue on the board at Ibrox…

From Andy coyle at STV news..

Johnston’s past as a member of the Rangers oldco board has led to his application being put on hold by the governing body, pending the outcome of an investigation into the Scottish FA’s handling of Rangers’ UEFA licence application in 2011.

The US-based Scot was appointed as chairman of Rangers on August 29, 2009 and was removed from his position on May 24, 2011, following Craig Whyte’s takeover. He had already criticised Whyte and said he would stand down at the end of the season.

Johnston was chairman when the club applied to participate in UEFA competition that year but there are questions surrounding Rangers’ tax obligations at that time and what was declared on their licence application.

UEFA rules state clubs applying to play in Europe should have “no payables overdue” to tax authorities, but do allow applications to progress if amounts are in dispute.

Rangers said at the time of their application in 2011 they had no overdue payables but that they were in dispute with HMRC over their liability from a Discounted Option Scheme, known as “the Wee Tax Case”, which was in use from 2000 to 2002.

However, in court testimony given during the Craig Whyte trial, Rangers and Murray Group directors stated the club knew the tax bill was overdue in November 2010, months before their UEFA licence application. 

A bit odd, that, when you look at the SFA Articles of Association, Section 10 part 2….

The Official Return shall include details of all officials, office-bearers, secretary, directors or members of the board of management or committee of such member, Team Officials, with their full designation, profession, business or occupation and full service address, and also, subject to and in accordance with the provisions of Article 13, full details of the interest of such member or any official, office-bearer, secretary, director or member of the board of management or committee of such member and of its or his associates (as defined in Article 13.5) in any other member. The Board must be satisfied that any such person is fit and proper to hold such position within Association Football. The Board hereby reserves its discretion as to whether or not such a person is fit and proper, as aforesaid, after due consideration of all relevant facts which the Board has in its possession and knowledge, including the undernoted list which is acknowledged to be illustrative and not exhaustive:-

(a) he is bankrupt or has made any arrangement or composition with his creditors generally;

(b) he is under or is pending suspension imposed or confirmed by the Scottish FA;

(c) he is listed in the Official Return of another club in full membership;

(d) he is currently participating as a player of another member club or referee in Association Football;

(e) he is the subject of an endorsed Disclosure from Disclosure Scotland;

(f) he has been disqualified as a director pursuant to a disqualification order granted under the Company Directors’ Disqualification Act 1986 within the previous five years or was serving a disqualification as a director pursuant to such Act at any time within the previous five years;

(g) he has been convicted within the last 10 years of (i) an offence liable to imprisonment of two years or over, (ii) corruption or (iii) fraud; 

Dave King was accepted as Fit And Proper-there’s no actual test, just a nod, a wink and a handshake

(h) he has been suspended or expelled by a National Association from involvement in the administration of a club;

(i) he has been a director of a club in membership of any National Association within the 5-year period preceding such club having undergone an insolvency event; 

Paul Murray was on the board of Rangers when it entered liquidation and was winked off for the new club in 2015..

(j) he is currently under or is pending suspension imposed by or confirmed by the Scottish FA in accordance with the Anti-Doping Regulations.

All such persons (including the Team Officials) by allowing their details to be included on the Official Return or any amendment thereto, thereby agree to be bound by, comply with and be subject to these Articles and rules and regulations of the Scottish FA (as amended from time to time) whose decision on all matters shall be final and binding, subject to any appeals or arbitration procedure available in terms of or promulgated under these Articles, and the Official Returns and amendments thereto shall display prominently a notice to this effect. 


The fit and proper test is irrelevant, so why hold out on Johnston ?

Johnston was chairman when the club applied to participate in UEFA competition that year but there are questions surrounding Rangers’ tax obligations at that time and what was declared on their licence application. 

We now know that they should not have been issued with a licence, and we know that someone either deliberately lied to the SFA, or they decided to all lie together.

In a bed of corruption, for want of a better phrase.

MacGlennan has to decide which it was.

Does he throw his bosses under the bus, or does he blame Rangers ?

And if he blames Rangers where will he point the finger ?

Much easier to blame someone who hasn’t met their strict criteria on , er, fit and proper persons…


As time goes on, and the investigation is described as thorough, there is still the chance that MacGlennan will claim to have looked into everything, including new evidence, and found nothing, thus ensuring no one gets any dirt on their blazers, and the whole scandal can be swept under an increasingly lumpy carpet at Hampden.

However, one feels that if that were the case, the results would have been declared.

The delay can only be down to one thing, and thats that MacGlennan has found, shall we call them anomalies, and is considering how best to report them.

And, of course, who to blame.

Does he point the finger at Hampden, and name Campbell Ogilvie, or Stewart Regan, or Andrew Dickson ?

The evidence gathered by the Resolution 12 guys-and others-would point to this.

David Murray ? Will he be fingered ?

Image result for frankie howerd gif

Or will Alasdair Johnston, the only one the SFA have failed to recognise as fit and proper take the rap ?

Image result for alastair johnston rangers surrender no

Then everyone can breathe a sigh of relief and move on…

At least, thats how they’ll spin it.

Image result for resolution 12 Its not going away.