{"id":8057,"date":"2015-11-04T11:00:10","date_gmt":"2015-11-04T11:00:10","guid":{"rendered":"http:\/\/etims.net\/?p=8057"},"modified":"2015-11-04T11:00:10","modified_gmt":"2015-11-04T11:00:10","slug":"celtic-diary-wednesday-november-4-deila-wins-manager-of-the-month","status":"publish","type":"post","link":"https:\/\/etims.net\/?p=8057","title":{"rendered":"Celtic Diary Wednesday November 4: Deila Wins Manager Of The Month"},"content":{"rendered":"

Ronny Deila wins manager of the month. Fair enough.<\/p>\n

\u201cThis award is for everybody \u2013 it\u2019s for the whole club, the players, staff and everybody who has turned things around, and that\u2019s good. So hopefully we\u2019ll get more in the future.\u00a0<\/em><\/p>\n

Bet he still keeps it in his house though.<\/p>\n

\u201cWe\u2019ve won a lot of matches in the league and getting through in the League Cup was an important win as well.<\/em><\/p>\n

\u201cThose were big games and it\u2019s good that there are big games coming up all the time. I think we\u2019re improving. You see more intensity in our play and we\u2019re good at dealing with a lot of games because that\u2019s also a tough thing that other teams don\u2019t have to deal with.<\/em><\/p>\n

\u00a0\u201cWe are in a good position domestically and now I\u2019m looking forward to the game against Molde on Thursday night.\u201d\u00a0<\/em><\/p>\n

Maybe, just maybe , we’ve had our duff patch for the season and things will go a little more to plan now, starting , of course, on Thursday.<\/p>\n

Some , for example the aptly named website “Talking Baws “, don’t seem to see it that way;<\/p>\n

Written by Daniel Caw, this appears to be his application for a job in the MSM;<\/p>\n

Ronny Deila should be sacked on Friday morning if Celtic\u2019s Europa League campaign is effectively ended by Molde on Thursday night.<\/em><\/p>\n

Plain and simple.<\/em><\/p>\n

The Parkhead support are a faithful bunch, and many continue to stick up for their manager.<\/em><\/p>\n

That\u2019s an admirable trait in an age where managers are dispensed of far too quickly, under pressure from faceless money-men and fickle crowds.<\/em><\/p>\n

But all the Ronny Roars in the world can\u2019t disguise the Scandinavian\u2019s woeful record any longer.<\/em><\/p>\n

If the team currently ranked as the sixth-best in Norway\u2019s\u00a0Tippeligaen come to Glasgow and\u00a0follow up their 3-1 victory<\/a>\u00a0from two weeks ago with a similar scoreline, then there will no evidence whatsoever to suggest that Ronny Deila deserves another crack at Champions League qualification in the Autumn of 2016. \u00a0<\/em><\/p>\n

Yeah, and if he doesn’t make the final of the boat race again this year etc etc..<\/p>\n

\u00a0Nonsense again.<\/p>\n

\n

Sometimes I despair.\u00a0<\/span><\/p>\n

More good news for the club, well, probably, is that Peter Lawwell has edged Dave King for the nomination in the CEO awards.\u00a0<\/span><\/p>\n

Lawwell has been nominated alongside Huw Jenkins (Swansea City), Jez Moxey (Wolverhampton Wanderers), Bob Symns (Peterborough United) and Jason McGill (York City).<\/em><\/p>\n

The nominees have been shortlisted following a vote by their peers in each of their respective leagues.<\/em><\/p>\n

Each winner will receive the award for their respective league at an awards ceremony on 5th November at Chelsea Football Club\u2019s Stamford Bridge stadium before the overall winner is announced on the night.<\/em><\/p>\n

fcbusiness Editor and Football Business awards judge, Aaron Gourley, said: \u201cThe award for CEO of the Year is one of the most prized in football. Each of the finalists is there because their hard work and dedication has been recognised by their peers.<\/em><\/p>\n

\u201cBut the Football Business Awards are a fantastic way of recognising the efforts of everyone involved in the beautiful game and I\u2019m sure, as each of our CEOs would testify, they would not be in line for an award without them.\u201d<\/em><\/p>\n

<\/p>\n

<\/span><\/em><\/p>\n

Chris sutton has offered manager Ronny deila some advice ahead of the Molde game, and it’s probably not too far away from what a lot of us have been thinking.\u00a0<\/span><\/p>\n

Defensively, Celtic have been found wanting in the last 15 or 16 months in Europe and Ronny has to address that. “It is a problem that they’ve been so easy for teams to hit on the break.<\/em><\/span><\/p>\n

He said a bit more than that, but the point remains. There has been a little bit of naivety at the back, and by simply stretching the two centre halves, Celtic’s opponents, in europe at least, have exploited that.\u00a0<\/span><\/p>\n

\u00a0Cast your mind back a few years.\u00a0<\/span><\/p>\n

Didier Agathe used to get a lot of abuse from the stands when he would sprint down the flank only to halt at the half way line, and then look as though he didn’t know what to do next. In fact, he had been expressly told not to enter the opponents half, but his pace had taken him ahead of the play. #<\/span><\/p>\n

\u00a0Thats the sort of discipline that needs to be instilled in the two full backs on Thursday. Only one should be allowed in the opponents half at any time.\u00a0<\/span><\/p>\n

And the centre backs must remain at the back. No wandering up field where all their pals are.\u00a0<\/span><\/p>\n

Build from the back, make the defence solid, and let the forwards do their job without worrying that every time they score, the defence will let them down.\u00a0<\/span><\/p>\n

Elsewhere, Second Rangers have published their accounts to June, which show they are losing about half a million a month, but Dave King is in charge, so don’t worry.\u00a0<\/span><\/p>\n

They lost \u00a37m for the year, give or take a couple of quid, which on an announced turnover of \u00a316m is a spectacular achievement.\u00a0<\/span><\/p>\n

You can have a look at it here, if that sort of thing interests you;<\/p>\n

AnnualReport2015<\/a><\/p>\n

Actually, it’s quite funny.<\/p>\n

The main thing , though, is that they need money in quickly to ensure they complete the season.<\/p>\n

\n

\"\"<\/p>\n

Happy to help.\u00a0<\/span><\/p>\n

\"\"<\/p>\n

Apparently not.\u00a0<\/span><\/p>\n

and something else came out this morning, while we’re on about that lot;<\/p>\n

Advocate General for Scotland v Murray Group Holdings and others<\/h1>\n

A scheme involving payments to various trusts set up in respect of executives and footballers employed by the former Rangers Football Club amounted to \u201ca mere redirection of emoluments or earnings\u201d and was accordingly \u201csubject to income tax\u201d.<\/strong><\/em><\/p>\n

Judges in the Inner House of the Court of Session allowed an appeal by the Advocate General for Scotland, acting on behalf of Her Majesty\u2019s Revenue and Customs (HMRC), against a decision of the Upper Tribunal in relation to tax assessments made on Murray Group Holdings and other members of the Murray Group of companies, including RFC 2012 PLC.<\/em><\/p>\n

The Lord Justice Clerk, Lord Carloway, sitting with Lord Menzies and Lord Drummond Young, heard that in the tax years from 2001\/02 to 2008\/09 the companies entered into a series of transactions as part of a scheme designed to avoid the payment of income tax and National Insurance contributions (NICs) in respect of their employees, which resulted in assessments by Her Majesty\u2019s Revenue and Customs to income tax under the Pay As You Earn (PAYE) system and corresponding NICs.\u00a0<\/em><\/p>\n

The companies challenged those assessments before the First-tier Tribunal, which upheld the appeal by a majority of two-to-one. An appeal by HMRC to the Upper Tribunal was refused in August 2014, but permission to appeal to the Court of Session was granted.<\/em><\/p>\n

The scheme involved a cash payment into an Employees\u2019 Remuneration Trust (the Principal Trust), and the trustee of the Principal Trust then paid the same amount into a sub-trust for the benefit of the employee and his family. The trustee of the sub-trust then advanced funds on loan to the employee in question.<\/em><\/p>\n

The First-tier Tribunal held that the trustee of the Principal Trust had a \u201cgenuine discretion\u201d as to how to apply the funds advanced to it, thus the benefit enjoyed by the employee and his family once the funds were resettled into the sub-trust resulted from the exercise of a \u201cdiscretionary power\u201d by the trustee of the sub-trust.\u00a0<\/em><\/p>\n

Such a payment was not a payment of emoluments or earnings, and was therefore not subject to income tax, the First-tier Tribunal ruled.<\/em><\/p>\n

However, HMRC contended that the cash payment made by the employing company to the trustee of the Principal Trust was in consideration of services by the employee, and thus had been \u201cearned\u201d by the employee.\u00a0<\/em><\/p>\n

Therefore, the scheme amounted to \u201ca mere redirection of earnings which did not remove the liability of employees to income tax\u201d, it was argued.\u00a0<\/em><\/p>\n

The court concluded that the argument by HMRC was correct, and accordingly allowed the appeal on that ground.<\/em><\/p>\n

The judges observed that the \u201cfundamental principle\u00a0that emerged from previous cases was clear: \u201cif income is derived from an employee\u2019s servicesqua\u00a0(in their capacity as) employee, it is an emolument or earnings, and is thus assessable to income tax, even if the employee requests or agrees that it be redirected to a third party\u201d.\u00a0<\/em><\/p>\n

Delivering the opinion of the court, Lord Drummond Young said: \u201cThat accords with common sense. If the law were otherwise, an employee could readily avoid tax by redirecting income to members of his family to meet outgoings that he would normally pay: for example to a trust for his wife…or to trustees to pay for his children\u2019s education or the outgoings on the family home\u2026The funds are ultimately derived as consideration for the employee\u2019s services, and on that basis they are properly to be considered emoluments or earnings.\u201d<\/em><\/p>\n

In relation to employees other than footballers, the \u201ctrue nature\u201d of the individual transactions was that bonuses were paid into the trusts on the basis of the work performance of the employee in question, and the profitability of his employing company.\u00a0<\/em><\/p>\n

\u201cOn the foregoing basis, we are of opinion that the sums received by the trustee of the Principal Trust and in due course by the trustees of the sub-trusts amounted to a mere redirection of income and thus constituted emoluments or earnings of the employees in question,\u201d Lord Drummond Young said.<\/em><\/p>\n

In relation to footballers, when a contract of employment was concluded, an additional side-letter provided for a discretionary trust payment and the amount of any bonus was typically negotiated by the footballer\u2019s agent as part of his overall responsibility for securing \u201cproper remuneration\u201d for the player\u2019s services.<\/em><\/p>\n

Lord Drummond Young continued: \u201cIt seems to us to be self-evident that the obligations in the side-letter were part of the employee\u2019s employment package, and provided him with additional remuneration. They were negotiated as part of the total employment package\u2026Once it is accepted that the bonus payments represented consideration for a footballer\u2019s services\u00a0qua\u00a0employee, it inevitably follows that those payments represented emoluments or earnings of the footballer in question.<\/em><\/p>\n

\u201cFurthermore, so far as the footballers are concerned, at least, it seems to us that if bonuses had not been paid they might well have taken their services elsewhere. We realise that the fifth respondent [RFC 2012] was in, potentially, a difficult financial position, competing for good players in an international market where other countries may not have the same rigorous approach to taxation as the United Kingdom. Nevertheless, the law is clear: the payments made in respect of footballers were in our view derived from their employment and thus the payments were emoluments or earnings.\u201d<\/strong><\/em><\/p>\n

He added: \u201cWe accordingly conclude that the primary argument presented for HMRC is correct: the payments made by the respondents to the Trustee of the Principal Trust in respect of employees were emoluments or earnings and are accordingly subject to income tax. Furthermore, those payments were made at the time of payment to the trustee of the Principal Trust, with the result that the obligation to deduct tax under the PAYE system fell on the employer who made such a payment.\u201d<\/em><\/p>\n

\u00a0<\/em><\/p>\n

The full opinion of the court can be accessed via the Scottish Courts and Tribunals Service website (see link below) from 12 noon on 4 November 2015:<\/strong><\/em><\/p>\n

http:\/\/www.scotcourts.gov.uk\/search-judgments\/judgment?id=8213f5a6-8980-69d2-b500-ff0000d74aa7<\/a>\u00a0 \u00a0<\/em><\/p>\n

Of course, we will be told that it doesn’t affect the “current regime ” at Ibrox, but thats because , of course, it’s a different club.\u00a0<\/span><\/p>\n

But it does open up a an of worms around years and years of cheating. Especially that bit in bold. \u00a0<\/span><\/p>\n

Cheating and compliancy….but we knew that anyway.\u00a0<\/span><\/p>\n

Now though, something needs to be done about it.\u00a0<\/span><\/p>\n

Noone got the answer to yesterdays question, which surprised me. The pic was of the Turkish president, and he was in the news because, from the Telegraph:<\/p>\n

\n

The president of Turkey has had to personally intervene to ensure the release of a football referee who had been taken hostage by the president of Turkish club, Trabzonspor.<\/em><\/p>\n<\/div>\n

\n

The club’s president, Ibrahim Hac\u0131osmano\u011flu, ordered his team to lock the referee and his fellow match officials in the team’s dressing room after the team were denied a penalty in their 2-2 draw with Gaziantepspor.\u00a0<\/em><\/p>\n

\n

The four match officials were detained in the Trabzonspor stadium until the early hours of Thursday morning when a phone-call from Turkey president Recep Tayyip Erdo\u011fan secured their safe release.<\/em><\/p>\n<\/div>\n

\n

Referee, \u00c7a\u011fatay \u015eahan, and his four colleagues were finally released from their stadium captivity at 4am under the supervision of special forces.<\/em><\/p>\n<\/div>\n

\n

Hac\u0131osmano\u011flu admitted the intervention from a ‘very important person’ persuaded him to release the captive officials.<\/em><\/p>\n<\/div>\n<\/div>\n

\"\"<\/p>\n

Caption competition….<\/p>\n

\"Embedded<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ronny Deila wins manager of the month. Fair enough. \u201cThis award is for everybody \u2013 it\u2019s for the whole club, the players, staff and everybody…<\/p>\n","protected":false},"author":7,"featured_media":8059,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[],"tags":[],"jetpack_featured_media_url":"https:\/\/etims.net\/wp-content\/uploads\/2015\/11\/mcinnes.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p2J7If-25X","_links":{"self":[{"href":"https:\/\/etims.net\/index.php?rest_route=\/wp\/v2\/posts\/8057"}],"collection":[{"href":"https:\/\/etims.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/etims.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/etims.net\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/etims.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8057"}],"version-history":[{"count":1,"href":"https:\/\/etims.net\/index.php?rest_route=\/wp\/v2\/posts\/8057\/revisions"}],"predecessor-version":[{"id":8060,"href":"https:\/\/etims.net\/index.php?rest_route=\/wp\/v2\/posts\/8057\/revisions\/8060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/etims.net\/index.php?rest_route=\/wp\/v2\/media\/8059"}],"wp:attachment":[{"href":"https:\/\/etims.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/etims.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/etims.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}