To Kill A Mockingbird

In Harper Lee's 1960 Pulitzer Prize winning novel To Kill A Mockingbird, racism, prejudice, racial inequality amongst other things in America's deep south are explored in depth, however perhaps one of my lingering memories regarding this novel is the main character's Scout Finch's, relationship with the mysterious Boo Radley. Little is known about Boo Radley and where there is an absence of fact, the space is filled with rumour and exaggeration, until we have a picture of Boo Radley akin to some kind of monstrous ogre.

All is not as it seems however and young Scout Finch is soon to learn that Boo Radley is anything but an ogre, as he comes to her rescue as the tale unfolds.

Perhaps for many of us Bears over the last few months HMRC have been our Boo Radley. The ogre hovering above our club like a vulture.

But the the reality is that the real vultures were very much closer to home. To those who brought HMRC to our very door by a mixture of reckless tax avoidance whilst others, after them, were far more blatant in their unwillingness to pay their dues.

And now with HMRC's rejection of our CVA proposal liquidation now seems a certainty. Does their rejection of our CVA proposal make them an ogre ? Well lets take a little look at exactly what they said....

"A liquidation provides the best opportunity to protect taxpayers, by allowing the potential investigation and pursuit of possible claims against those responsible for the company’s financial affairs in recent years. A CVA would restrict the scope of such action. Moreover the liquidation route does not prejudice the proposed sale of the club. This sale can take place either through a CVA or a liquidation.

So the sale is not being undermined, it simply takes a different route. Liquidation will enable a sale of the football assets to be made to a new company, thereby ensuring that football will continue at Ibrox. It also means that the new company will be free from claims or litigation in a way which would not be achievable with a CVA. Rangers can make a fresh start."

Hmmm interesting.

Perhaps Oliver Kay a journalist from the Times summed it up best with these couple of tweets....

@OliverKayTimes: Rangers to be liquidated? Jeez. Some will say the club deserve it for cheating HMRC. As so often, those who deserve it are not "the club".

@OliverKayTimes: It could happen to your club. The people who threaten Rangers, Portsmouth etc aren't "the club". They're just businessmen - crap businessmen

Is this how HMRC viewed things ? That those who deserved to be punished are those who have brought this great institution into such disrepute. ? This statement certainly appears to indicate this.... “allowing the potential investigation and pursuit of possible claims against those responsible for the company’s financial affairs in recent years”

But part of HMRC's decision seems to be based around maintaining the continuity of Rangers....

“Liquidation will enable a sale of the football assets to be made to a new company, thereby ensuring that football will continue at Ibrox. It also means that the new company will be free from claims or litigation in a way which would not be achievable with a CVA. Rangers can make a fresh start."
In fact this route allows our club to face a future without the worry of the Big Tax Case. “It also means that the new company will be free from claims or litigation in a way which would not be achievable with a CVA”

Now should a Newco Rangers – same ground – same name - same traditions... be stripped of their previous achievements ?

Well let me ask you another question. When Celtic Football and Athletic Association, under the stewardship of Fergus McCann, became Celtic Football Club PLC did they lose their titles including their 1967 European Cup win ?

All that has changed is a registration no. at Companies House.

Only time will tell whether or not HMRC will be our Boo Radley. There is still the tricky navigational challenge of gaining re-entry to the SPL as well as the prospect of several years without European football.

Perhaps the coldness of those those wilderness years will be somewhat warmed by seeing the architects of our downfall being brought to justice. And perhaps the death of a mockingbird will see the rising of a phoenix....