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Scottish Leagues

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Rangers lose tax case

The Supreme Court yesterday ruled in favour of HM Revenue and Customs in a long-running dispute over offshore trusts used by Rangers Football Club.   Five judges unanimously dismissed an appeal by the liquidators of RC 2012, the company formerly known as Rangers Football Club before its financial collapse in 2012.

Scottish Football League Attendances 2000 to 2017

Overall average attendance numbers at Scottish professional football matches have started to grow in last few years. Season 2011/12 recorded the lowest figures over the period covered, average of 17,235 spectators for all 4 divisions combined, and by season 2016/17 this had grown to 19,600.

 

 

 

 

 

 

 

 

Promotion miss costs Dundee United

By missing out on promotion to the Scottish Premiership, Dundee United, a club that has often faced financial challenges, may have missed out on as much as £2m.

Most of the difference is accounted for in terms of prize money.   The gap between a 6th-11th place finish in the Premiership and second or third place in the Championship is around £700,000-£1 million.

Aberdeen in good financial shape

Aberdeen FC has achieved a high ranking for its financial discipline, but chairman and majority shareholder Stewart Milne says that it was a long and difficult process to offload the debt.

About 35-40 per cent of the club's revenue comes from match days, a third comes from broadcasting and the rest from various forms of sponsorship and merchandising.   The club hopes to receive planning permission for a new 20,000 seater stadium.

Celtic's success hits SPL attendances

Celtic's runaway success in the Scottish Premier League may be hitting attendances as fans lose interest in a one horse race.

A critical match for Hamilton Academicals with Aberdeen saw just 2,006 fans in the 5,500 seater stadium with just two lonely souls in the East Stand.   Hamilton's average attendance this season has shrunk from 3,024 to 2,584.

Motherwell in fan ownership

After a process that began in 2015, Motherwell FC have gone into fan ownership.  As some of those involved point out, the challenge now is to make it work.   It will require additional financial support from fans.

AFC Telford recently abandoned fan ownership, becoming the fifth club to do so.  Notts County, York, Chesterfield and Stockport County also revered after failing to make a success of supporter ownership.

SPL clubs in financial trouble

Clubs in the Ladbrokes Scottish Premier League are facing increasing financial difficuilties according to the latest annual survey of finance directors by accountants BDO.   There is a stark contrast with the situation of English Premier League clubs, three-quarters of whom state they are in a very healthy financial position.

Jam tarts kit disaster

I have just returned from a visit to Scotland and there has been much attention given in the media to the new away kit for Hearts.

Relegation challenge for Dundee United

As relegation beckons for Dundee United, this report looks at the financial challenges faced by the club. The club's external debt is now down to £1.25m.   However, that is secured against the stadium.  Although fans have expressed fears about going into administration, this seems unlikely, as the club's home would be at risk.

European super league 'inevitable'

A European super league is 'iinevitable', according to Rangers manager Mark Warburton.  He is convinced that the globalisation of sport and an increasingly competitive TV rights market make it a certainty.

'If Bournemouih are competing with Bayern Munich for players it tells me that the market is skewed, and a European Super League can't be far away,' he told The Times.   'The big European clubs won't want to be left behind by smaller ones in England and if you're a broadcaster, which game would you rather show: Norwich v Leicester, or Arsenal v Rangers?'