If you could prove that you would have As I said, it's a ****ing tired argument/defence for the indefensible.
Said this before, Nimmo Smith cannot win. If he rules that the loans were not payments and HMRC down the road win their case that the payments were just that, then NS looks incompetent in his judgement. If he rules that they were under the SFA regulations something which should have been included in the players registration then SEVCONIAN will go mental. Inverness and 4 others have been admitted by the club to have had taxable EBT and so constitute payments. If any of these players turns out to have played for the club over a number of years, then by right the titles should be stripped. The recent case in England was decreed not to have been by intent, but was a one off, rfc case on the other hand was serial in its practice and so the English case offers little hope. Got a feeling that the two titles won by less than a game will be stripped and that is all.