In my previous article I drew a parallel between the SFA’s Tribunal rulings on Craig Whyte and the charges he will face in January. The tribunal’s determinations and sanctions were hard-hitting in regard to Whyte and inordinately lenient to Rangers. They chose a technicality, a previous disqualification for seven years, which expired in June 2007, as the central plank of their Wicker Man. The SFA hoped that the flames, fanned by the SMSM, would obscure the complicity of Andrew Dickson in Whyte’s registration at the SFA.
Mr Dickson, who received a £33,000 EBT, in his remit as Head of Administration, implemented the illegal DOS tax avoidance scheme and its successor the EBT scheme. When side letters were issued, the EBT scheme was no longer a legitimate tax avoidance vehicle. When Mr Dickson’s department wrote to HMRC denying the existence of side-letters, tax avoidance became tax evasion. Mr Dickson was aided and abetted by Campbell Ogilvie until the latter’s departure with a £95,000 EBT golden parachute in 2005. The fact that the SFA employed Mr Ogilvie and subsequently Mr Dickson, followed a long tradition of a revolving door policy where an exit from Argyle House led seamlessly to an appointment at Park Gardens and later Hampden. The SFA employed the architects and beneficiaries of two illegal tax avoidance schemes.