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In the Sun last night, the above, and:

RANGERS’ demotion to the bottom tier could be a precedent for the punishment dished out to Manchester City, a Celtic icon has said. The Premier League giants have been found guilty on all but one of the 115 charges relating to breaches of financial rules. A Celtic hero now wonders if City will be met with a similar fate and kicked out of the EPL and forced into League Two, at the bottom rung of the EFL. He reckons a precedent was set when Rangers were sent tumbling down the leagues as punishment for their financial mismanagement.

Speaking to BOYLE Sports, who offer the latest football odds, Lambert said: “It’s really difficult as to what the ban is going to be set at, I think.

“The authorities must work out whether it is going to be a massive financial hit, or deduction with points or relegation to the bottom league, as with what happened to Rangers.

“But whatever happens, I think it’s going to snowball to a lot of clubs.” https://www.thescottishsun.co.uk/sport/16864655/celtic-hero-cites-rangers-downfall-man-city-charges-punishment/

Prof Naemeritus, John Robertson, Falkirk fan since his dad first took him to Brockville in around 1960, to see the great John White, after ‘falling away’ from ‘The Rangers’, in the days and weeks after starting work in a non-closed shop, US-owned plastics company (BXL) and discovering Catholics were human too, has wondered, in the longest of sentences as he is known for, if the current Man City scandal with its hidden payments is like the one where The Rangers were demoted to the lower leagues after fiddling the tax.

Knowing little of such matters, Robertson just asked SuperGrok AI:

Are there similarities in the cases of Manchester City’s current accusations of hidden payments and other offences against FA rules and the earlier case of Glasgow Rangers FC which was demoted to a lower league after tax offences?

Yes, there are notable similarities, though the cases differ in legal basis, scale, and how sanctions arose.Core similaritiesBoth involve undeclared or off-the-books payments to players and managers that were not fully reflected in official contracts or accounts submitted to football authorities.

• Rangers (c. 2001–2010): The club used Employee Benefit Trusts (EBTs). Money was paid into trusts and then issued as “loans” to players and staff (around £47 million in total). These were not treated as taxable salary. Official contracts registered with the Scottish FA omitted the extra payments; side letters guaranteed them. This breached SFA player-registration rules requiring all remuneration to be declared. https://www.taxjustice.net/wp-content/uploads/2015/10/Web-edition-Doing-SFA-for-Fair-Play-Main-report-updated.pdf
• Manchester City (alleged 2009–2018): Charges include failure to provide accurate details of player and manager payments (14 charges). Specific allegations cover extra payments to Roberto Mancini (via a consultancy with related-party club Al Jazira) and image-rights or other payments to players such as Yaya Touré that were not fully recorded in Premier League contracts. This is presented as hiding outgoings so they would not count against Financial Fair Play / Profitability and Sustainability Rules limits. https://www.nytimes.com/athletic/5762324/2024/09/16/manchester-city-charges-explained/

In both cases the extra money was routed through structures connected to the owners (Murray Group for Rangers; Abu Dhabi United Group and related UAE entities for City). Both clubs are accused of failing to give authorities a true picture of their finances. The practical effect alleged in each instance is a competitive advantage: more money available for wages without the full cost appearing in the official accounts or tax filings.

Key differences

• Nature of the offence: Rangers’ central problem was tax (HMRC viewed the EBT loans as disguised remuneration). The football-rule breach was secondary. City’s case is framed entirely around Premier League and UEFA financial-regulation rules (inflating sponsorship revenue from owner-linked companies and under-reporting costs). Tax authorities are not the primary complainant. https://www.ogier.com/news-and-insights/insights/glasgow-rangers-the-big-tax-case/
• How the club was punished: Rangers entered administration in 2012 over unpaid PAYE/VAT, then liquidation. The new company was refused a place in the top flight and started in the fourth tier. That outcome flowed from insolvency rules and league membership decisions, not a direct sporting sanction for the EBT scheme itself. A later SFA commission found registration-rule breaches but did not strip titles. City remains a going concern; any sanction (points deduction, fine, possible expulsion or title implications) would be a direct disciplinary outcome. Recent reports indicate an independent panel has found the club guilty of nearly all of the 115 charges, with sanctions still to be determined and an appeal expected. https://www.bbc.com/sport/football/articles/cw7v44ezry5go
• Timing and regulatory environment: Rangers’ scheme predates UEFA Financial Fair Play. City’s alleged conduct occurred after FFP and Premier League PSR were introduced, so the rules being tested are different.

In short, both stories feature hidden extra payments to playing and coaching staff, incomplete disclosure to the relevant football body, and owner-linked structures. Rangers’ case was driven by tax law and ended in corporate collapse and a forced restart in a lower division. City’s is a football-governance case about financial-reporting and spending-limit rules, with the sporting and financial consequences still unfolding.

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