From: David Grier <DGrier@mcr.uk.

com>
Date: 21 July 2011
To: "ctw@libertycapital.biz" <ctw@libertycapital.biz>, "phil.betts@virgin.net" <phil.betts@virgin.net>
Cc: "gary.withey@collyerbristow.com" <gary.withey@collyerbristow.com>, Michael Bills
<MBills@mcr.uk.com>

Craig,

We can discuss this when we speak later.

Gary,

I have left you a message regarding or conversation of yesterday and would be useful to have
feedback on what if any appeal process is open to the club.

Regards,

David
David Grier
Partner
MCR
43 - 45 Portman Square
London W1H 6LY

Office: 020 7487 7240
Fax: 020 7487 7299
www.mcr.uk.com

From: HMRC
Sent: Thursday, July 21, 2011
To: David Grier; Michael Bills; Sclancy@mcr.com <Sclancy@mcr.com>
Cc: HMRC

Subject: RFC




Mr Grier (and colleagues)


My letter of 14th July refers. Are you in a position to respond please?

I gather from news reports today that Lee Wallace has been signed. Can you provide justification why
this would happen when there is a large debt due to HMRC and there are no clear proposals for
payment?

It would be useful understanding the terms that you have purchased this player.

Mr [Redacted] intimated clearly when we met, that we need to organise a discussion with a Director of
the Club at the earliest opportunity. Has this been progressed? In view of recent events, the need for
this has become greater

I look forward to hearing from you at the earliest opportunity





From: HMRC
Sent: 14 July 2011 16:20
To: 'dgrier'
Cc: HMRC * 2
Subject: Our Meeting Today


David

Many thanks for your time today; please find attached my letter outlining information or activity
needed.

I look forward to hearing from you or a colleague at the earliest opportunity. I remain happy to discuss
or clarify any matters outlined in my letter

I also look forward to hearing from you about a potential date/time to speak next

Regards



From: Craig Whyte <ctw@libertycapital.biz>
Date: 21 July 2011 17:04
To: David Grier <DGrier@mcr.uk.com>

David,

Unbelievable! The key points are:

1. Player transfers are not being funded from club Cashflow but from a ring fenced account that can
only be used for that purpose under the terms of the acquisition.

2. Signing players helps sell season tickets & corporate hospitality which in turn provides cashflow to
help fund any payments to HMRC.

3. It is not for Celtic supporting HMRC employees to get annoyed with RFC for signing players and be
writing to us even before the player was signed!

Best,

Craig

Sent from my iPhone

----------
From: David Grier <DGrier@mcr.uk.com>
Date: 21 July 2011 18:10
To: "ctw@libertycapital.biz" <ctw@libertycapital.biz>

I know they seem to find out things before we do!

Will call you tomorrow as Ken in a panic today and needs to go on holiday.


Regards,

David
David Grier
Partner
MCR
43 - 45 Portman Square
London W1H 6LY

Office: 020 7487 7240
Fax: 020 7487 7299
www.mcr.uk.com




From: David Grier <DGrier@mcr.uk.com>
Date: 25 July 2011 03:36
To: "gary.withey@collyerbristow.com" <gary.withey@collyerbristow.com>
Cc: Michael Bills <MBills@mcr.uk.com>, "phil.betts@virgin.net" <phil.betts@virgin.net>,
"ctw@libertycapital.biz" <ctw@libertycapital.biz>

Gary,

I am due to have a call with HMRC this morning and could do with knowing if the club is to appeal the
2.8m demand.

On the mobile if you want to discuss.

Thanks,


David
David Grier
Partner
MCR
43 - 45 Portman Square
London W1H 6LY

Office: 020 7487 7240
Fax: 020 7487 7299
www.mcr.uk.com