Below you will find a draft letter that I will be forwarding to Uefa and various media outlets.
Dear Sirs,
As you may or may not be aware, one of your member associations, the Scottish Football Association, is currently in a state of turmoil, the reasons for which are beyond the scope of this correspondence. This member associations top league, the SPL (Scottish Premier League), have set in motion an investigation into one of it’s (former) clubs, Rangers Football Club.
This investigation surrounds the use of a UK tax scheme called an Employee Benefit Trust, hereinafter referred to as EBT. The use of EBT’s are (at the time of writing) not illegal but it has been stated by the SPL that Rangers Football Club have a “case to answer” regarding how their players were registered.
The rule in question that was allegedly broken was:
D9.3 No Player may receive any payment of any description from or on behalf of a Club in respect of that Player’s participation in Association Football or in an activity connected with Association Football, other than in reimbursement of expenses actually incurred or to be actually incurred in playing or training for that Club, unless such payment is made in accordance with a Contract of Service between that Club and the Player concerned..
If found guilty the punishment for this rule breach would be the stripping of trophies won between 2001 to 2011 which include 5 league titles. By enacting this punishment the SPL would be admitting culpability in the negligence to enforce their own rules and by consequence compromise the integrity not only of their own competition but of your own, the Champions League, Europa League and before that the Uefa Cup. The negligence in question relates to not querying the use of an EBT despite it being declared every year in Rangers annual accounts.
The Regulations of the UEFA Champions League is very clear on how entry into the Champions League is gained:
1.02 UEFA member associations are represented on the following basis:
a) One representative: winner of the top domestic league championship.
b) Two representatives: winner and runner-up of the top domestic league
championship.
Rangers Football Club were entered into the Champions League competition as winner of their domestic league on 5 occasions during the time this rule breach allegedly took place.
The regulations continue:
1.04 To be eligible to participate in the competition, a club must fulfil the following
criteria:
a) it must have qualified for the competition on sporting merit;
b) it must have obtained a licence issued by the national association
concerned in accordance with the applicable national club licensing
regulations as accredited by UEFA in accordance with the UEFA club
licensing manual (version 1.0);
If Rangers Football Club are found guilty of a rule breach that leads to the stripping of titles then this very obviously falls foul of qualifying on sporting merit.
Football associations are ranked by UEFA using a Coefficient Ranking System that goes towards deciding the level of participation in the competition, that being the level at which a team may enter, how many teams an association can enter per year etc.
If Rangers Football Club are stripped of their titles then consequently all coefficient points earned by Rangers should be declared null and void.
The SFA should be further punished with a ban on entering teams into all European competitions for negligence relating to entering an ineligible team into Europe’s premier football competition, the UEFA Champions League.
An investigation should begin immediately into the compensation due to the teams who played Rangers Football Club during the years 2001-2011 and who potentially missed out on millions of pounds of revenue. Compensation would also be due to the associations ranked below the Scottish on the basis of the coefficient points earned by Rangers.
Far from being a local affair the stripping of Rangers titles have far reaching consequences.
I will leave this in your capable hands.
Yours faithfully,
A concerned football fan.