Capital Blu

Scotland lost 0-3 to ROI this afternoon. Billy again was arguably Scotland's best player, but if there was a criticism, there was little end product to the moves he was involved with. Scotland had the better of the first half (0-0), but fell apart in the second when there were serious defensive errors. The one thing that has impressed me more than anything is Billy's workrate. He seems to be all over the park making himself available, closing people down, starting off moves and then getting forward to get involved again.

Scotland drew 2-2 with Wales today, having been 2-0 up at half time. Wales upped their game in the second half and Scotland didn't take their chances. Billy wasn't as prominent as he was on Sunday, but he still played well and was unlucky with one effort that hit the post at 1-0 up. Zac Butterworth did well to get a cross in for the first goal, but he was subbed by a £10M player 15 minutes into the second half. The superstar, to be, looked neat and tidy on the ball while out on the wing, but he ended up as the main striker for the last 10 minutes. I don't think he touched the ball after that. He was ineffective in that role as he wasn't quick enough against defenders who only took one stride to his three or four.

Slim Jim

Zac Butterworth after netting the second goal.

Unused sub. He is tiny when compared to the 15 year olds around him. I'm sure that they will give him some game time later in the tournament though.

He is a key player the way the team is set up and always tries to make himself available by finding space and angles for a pass. The team plays at its best when they play with a tempo of quick and accurate passes. Jason is usually at the heart of things when we play that way. However he is not a natural goalscorer, and I think he can be bullied in the bigger games, which is more down to his stature rather than ability.

I remember it well. Mark Walters was different class in it.

Sky ditched it after England decided they didn't want to play inferior teams. The ROI has replaced them. The tournament is now played over a week at the same venue. Scotland now play Wales on Tuesday at 4pm and the ROI on Friday at 3.30pm. The games are streamed live by the SFA via Youtube and their "Scotland National Team" Facebook page

Billy Gilmour from today's game

I was at the Oriam centre at the Heriot Watt University campus this afternoon watching Scotland's U16s play Northern Ireland in the opening game of this season's Victory Shield played at the new indoor arena. Scotland had a comfortable 2-0 win with a goal in each half from Taylor Wilson (Hamilton) and substitute Zac Butterworth (Rangers). Scotland were excellent in the first half and deservedly went in front after a short corner between Billy Gilmour (Rangers) and Anthony McDonald (Hearts). The ball was played back to Dean Campbell (Aberdeen) who crossed the ball for Wilson coming in at the back post to slide the ball home. The Northern Ireland side came into the game a bit more in the second half, but still failed to create much threat. The second goal with seven minutes left sealed the game for the Scots when Marc Leonard (Hearts) sent Zac Butterworth through on goal and he finished with some style. The best player on the park by some distance was Billy Gilmour whose energy and skill were a joy to watch. Zac Butterworth also played well when he came on as a sub, while Rangers Jamie Walker also had a decent game at left back.

From my youth: Caldow, Baxter, Henderson From my middle age: Laudrup, Albertz, Klos From my old age: No-one

Will probably be offski if we are worse than 2nd, but I'd accept a Europa League place (through the league or cup) for this season.

Job done. Always good to get three points away from home. Niko made the difference with his first half performance.

EBT's only work for payments that are "discretionary", i.e. non contractual. When players agents negotiate contracts they do so to get the best deals for the players (and themselves indirectly), detailing everything that the players will receive for weekly salary, appearance money, win bonuses, league or cup success etc. There is no way that an agent would accept "discretionary" payments on the never-never, so they insisted on the side letters which detailed exactly what the players would receive and when. The side letters were accepted as "contracts" in Scots Law, so the whole premise of the EBT was undone. I might have a look for specific references to the above in the tribunal decisions later on (after the game).

Let's try not to re-write history I take it that you haven't read the full judgement. If you did then you would have found that the three CoS judges found that the club was in breach of various sections of the Taxes Act 1988 and the Income Tax (Earnings and Pensions) Act 2003. They also found that the judges at the FTTT and UTTT made an error in Law, hence the appeal was allowed. It is clear that Baxendale-Walker sold SDM a scheme that was to all intents and purposes legal. However SDM, under pressure from players agents, provided side letters (secondary contracts). It was those side-letters that ultimately proved to be the undoing of the Murray Group scheme. The blame for the situation the club found itself was squarely on the shoulders of SDM. And yes the club was penalised, the multi-million tax assessments for the EBTs, the subsequent failure of a CVA, and even by LNS who fined the club for non-disclosure of the secondary contracts.