We find it incongruous that the Lord Nimmo Smith Commission found that Rangers gained no competitive advantage by not registering side-contracts with the SPL and SFA and as a result imposed no sporting sanctions. If Rangers side-contracts were openly declared from the beginning their legal status would have been established long ago. The courts would either have established they were illegal, meaning Rangers would have been forced to budget for tax payments, instead of attracting players with EBTs, or their method of using EBTs would have been ruled as legal, in which case all Rangers’ sporting competitors would have been able to recruit players in the same manner. We call on our clubs to petition the SPL board to appeal the Commission decision and seek justice for those who played by the rules.