The SFA has ruled out any new disciplinary action following today’s landmark “Big Tax Case” ruling against Rangers FC.
A statement from the Scottish game’s governing body this afternoon says:
The Board of the Scottish FA notes the judgment of the Supreme Court and wishes to clarify the implications of this final legal decision from a football regulatory perspective.
In light of the Inner House of the Court of Session decision, the Board of the Scottish FA sought external senior counsel opinion to ensure a robust and independent consideration of all implications of today’s judgment.
The Board received written advice from Senior Counsel, amplified when the QC attended a full meeting of the Board to discuss his conclusions.
Specifically, Senior Counsel was asked to anticipate whether a determination in favour of HMRC, as announced today, could imply that there had been a breach of the Scottish FA’s Disciplinary Rules as they applied at the time of the EBT payments.
The clear opinion of Senior Counsel is that there is a very limited chance of the Scottish FA succeeding in relation to any complaint regarding this matter and that, even if successful, any sanctions available to a Judicial Panel would also be limited in their scope.
Accordingly, having had time to consider the opinion from Senior Counsel, and having examined the judgment of the UK Supreme Court, the Board has determined that no further disciplinary action should be taken by the Scottish FA at this time.