Originally Posted by
emerald green
Gaining an unfair advantage is cheating, whichever way you look at it IMHO.
FWIW I don't think the clubs who ended up as runners up, or their fans, would actually want them. What fans want is an even playing field, and for justice to be seen to be done. The record books could be noted that those titles and/or cups were withdrawn, albeit retrospectively.
My understanding is that The Scottish Premier League (SPL), the SPFL's fore-runner, asked Lord Nimmo-Smith to investigate the use of EBTs by Rangers and whether they breached league rules two years ago. He ruled the use of "side letters" to players & staff detailing the EBT payments did break league regulations and fined the oldco £250,000 as well as ordering it to pay £150,000 in costs. The Ibrox newco are challenging attempts to force them to pay the fine. However, at the time of Lord Nimmo-Smith's ruling, EBT payments were not considered to be taxable earnings, a matter which led Nimmo-Smith to rule that Rangers had not received a sporting advantage by making tax-free payments... :rolleyes: Now that the Court of Session has ruled that the payments should have been taxed, the eight man SPFL board are under pressure to look again at Nimmo-Smith's report.