“It’s All About Accountability!”


A few weeks back,Mahe and I received word from AULDHEID that the Four Musketeers of Res 12 intended to open their own website to allow everyone the opportunity to view their efforts over the last few years. As you probably know,they have been tireless in their efforts to achieve justice,but have been stymied by,well,let’s call it prevarication.

It was agreed that PHIL MACGIOLLABHAIN would break the news on his site,and you can read it by clicking on this link.


Further to the above is an example,sent to us yesterday by AULDHEID,of some of the information which the site will be airing for all to see.


19 September 2011.

This is where the covering up of the situation at end March 2011 began. The SFA and UEFA had to have discussed the submission from RFC re submission 30 June iro overdue tax as verbal approval was given. The status of the liability was shown as ”status of postponed (awaiting scheduling of payments)
The only way verbal agreement on acceptance could have happened is if:

  1. The SFA made the argument to UEFA that the liability had been put on hold (postponed) and under discussion even after Sherriff Officers called on 10th Aug to collect an overdue tax bill and UEFA, who would also have known that by September, accepted the argument.


  1. The SFA told UEFA the true position and the importance of UEFA money to RFC survival, but as RFC were no longer in any UEFA competition, they both agreed to cover it up. The tone of the advice to RFC from SFA re required submission at end September is interesting.
  2. It is possible that UEFA may have known the truth which explains their (and Celtic’s) reluctance to have an investigation and we don’t know what UEFA’s response to Celtic’s letter of 25th May 2012 was when Celtic copied their concerns about RFC use of EBTs to UEFA,( see 7th Sept 2017 comments on the Timeline. )

The fact is we do not know what applies after Sept 2011 but given that the SFA in May 2018 charged TRFC with noncompliance during the monitoring period, then whatever allowed acceptance of the June 2011 submission during monitoring means the SFA played a role in that noncompliance and that needs explaining.

14 March 2016

This letter (copy attached) was signed by Andrew McKinlay who was Director of Football Regulation and Governance at SFA from 2011 to May 2018, so there for the 5 Way Agreement and there in March 2018 when Tony McGlennan dropped the charges of noncompliance re end of March 2011. In that 14 March letter McKinlay says he passed the HMRC letter of 20 May 2011 to advisers, who advised that the letter did not change the correctness of that end of March 2011 decision. This is now challenged/contradicted by the HMRC minutes of 21st March 2011 meeting that emerged at end of May 2018 and at the very least asks questions of the advice given to McKinlay in March 2016 and by whom and clarification of the reasons for McGlennan dropping the end of March 2011 activity from JPDT scrutiny.

Mr McKinlay was in post until early May 2018 having resigned on 8th February 2018 to join Scottish Golf and of course Mr McGlennan resigned on on 12 June 2018 to take up private practice, so there was an overlap from September 2017 to May 2018 when the SFA decided to instigate an investigation into the UEFA Licence process in 2011 following testimony at the Craig Whyte trial in 2017. What role did McKinlay, play in the process from Sept 2017, given his long tenure when from before 2012? Was McGlennan fully informed (or got at). Answers to that will hopefully be part of what is added later.

25th June 2018.

This was date our lawyers letter, still unanswered, was delivered to SFA. It asks why, according to TRFC statement on 16 May 2018 that is at odds with the HMRC minutes of 21st March 2011 enclosed with it a decision was taken in March 2018 to remove the granting of licence period at end of March 2011 from the charges of non compliance.

The reference to CAS in July 2018 and time taken to do so along with what SFA have been provided since charges made makes this topical, so have a look at the 25th 2018 June letter and maybe ask how long Celtic are prepared to wait for answers surrounding this (and previous dates ) as more informed shareholders will want answers at the next AGM in Nov 2019.


I think you’ll agree with me that there are legitimate concerns in all of this,not only in how and why the licence was originally awarded,but more importantly,in the disgraceful attempts to cover up the whole affair. These are questions which have the original target of the SFA and their procedures,but have clearly widened to the relevant office bearers. There are also some uncomfortable questions regarding an apparent reluctance by Celtic to throw their considerable weight behind the issue-as tasked by the shareholders at the AGM.

I hope everyone reads the site as and when information becomes available. They deserve a happier ending than being shunted up a siding. You can make a start via this link.


Above article by BMCUWP,with considerable help from PHIL and AULDHEID.

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big packy
April 3, 2019 8:21 am

morning bhoys, just been reading the article on phils site, does anybody think celtic plc may have hoped this would blow over, a head in the sand situation, just keep our heads down and it will go away, well peter and the rest of the board it has not and we owe a lot to them ghuys the resolutoners, for keeping it going,ill get off now, because there will be some ghuys coming on who can express things a lot better than me, im an amateur in the field of debate compared to some of the ghuys on here.hh.

The Exiled Tim
April 3, 2019 8:50 am

I think Res 12 will be the straw that breaks their back, it’s just not going to go away, thankfully, what It will take imo is for supporters to crowd fund an action to take the sfa and the PLC to court, or a rich supporter would suffice, are you reading this Rod, I reckon just the threat of court action would set the ball rolling, but as it is they are just stalling cos they know they can and nothing will happen to make them accountable.

April 3, 2019 9:24 am


The four Resolutioners definitely deserve our grateful thanks and our support. Hell knows they’ve been treated abysmally by people who just want it all to go away.

April 3, 2019 10:22 am

it’s very difficult for a fan like me to comment on an issue like Res.12. I think I have read everything Auldheid has written on it over the years. Over on SFM and elsewhere. I understand it and follow it to a degree as It unfolds. But there is so much detail. It’s almost like a full/PT job to be on top of all this. I get the drift of it and have great respect for the guys involved. It is no wonder they got lawyers involved. To take on the SFA & UEFA is a huge task.

I sometimes wish it involved a crowd funding to move forward. Or a huge petition I could sign. So that I could demonstrate my support in a tangible way rather than just wishing them luck. But wish them luck I do.

April 3, 2019 11:14 am


There’s an incredible amount of information to go through on their new site,and I believe it only scratches the surface. From what I understand they were at pains to prove beyond reasonable doubt that their allegations were absolutely true at all times. Thus providing the fabled silver bullet.

Unfortunately they seem to have provided it to a Conscientious Objector.

April 3, 2019 11:38 am

I just can’t get my head around our board not wanting to see all this stuff being exposed and put right. It’s not that we can’t afford good lawyers and QCs. We even have 3 billionaire shareholders. This should be taken to the Court of Session or CAS.

My worst fear is that our PLC is complicit in some way. Would explain a lot.

The Gombeen Man
April 3, 2019 11:39 am

Snowing in Glasgow this morning…

It’s really positive that the blog is providing an outlet where the material surrounding Res 12 continues to emerge.

Yesterday I quoted a few words,

“What you resist; persists.”

It struck me (slow that I am) that this truism is more suited to those that appear to have persistently resisted the inevitable emergence of the truth.

“What the (SFA etc) Resists; Persists”

Cover ups simply conceal a toxin. They don’t heal the poison. Those left to carry the unenviable burden of lies and subterfuge continue to suffer.

All that denial and evasion does is suppress the truth and exacerbates the pain of those left to carry the burden.

All you have to do is look at the faces of those involved in this. The body can’t lie. The mind can rationalise and justify virtually anything – but the body can’t lie.

It’s similar to a manipulative lawyer who might be able to contort the truth to secure a Not Guilty verdict. That might be okay at an external, superficial level…

The problem is the internal guilt and shame is left behind.

The ego might claim a short lived victory but in reality everyone knows the truth.

HH & congratulations to all involved.

April 3, 2019 11:47 am

Regan is gone now. Why then are the SFA not coming out with the truth? It can only be one thing. He didn’t act alone and too many of the stakeholders are still around.

April 3, 2019 12:13 pm


Yes,everyone knows the truth. But only those who have been aware of the process. There are far too many,even amongst our support who know nothing about Res 12,or who have dismissed it because they’re not interested.

The new site will hopefully give those people some pause for thought,a WTF? moment. I consider myself reasonably well-informed on it thanks to information provided over the years,and even my head explodes at the convoluted process the lads had to weave their way through.

The Gombeen Man
April 3, 2019 12:29 pm


I know.

The point for me is that those at the root of this know what they have done/not done. Not something I’d like to carry.
Especially as it keeps being chipped away at…

HH & Thanks again.

April 3, 2019 12:42 pm

Good luck to the Resolution 12 bhoys especially in their dealings with Celtic plc.
If only we had guys like them on our board.
Their perseverance and courage of conviction has my gratitude and admiration.
Hail Hail

April 3, 2019 12:48 pm

The Gombeen Man
(The point for me is that those at the root of this know what they have done/not done. Not something I’d like to carry.)
Surely you’re not naive enough to think that the culprits have any conscience?
They are a reflection of a society that thinks cheating is acceptable as long as it keeps Timmy down.

April 3, 2019 1:12 pm


Hence my allusion to conscientious objectors!

Just seen this on e-Tims in response to my post there about the new site,and I’ve mailed it to AULDHEID.

Iancelt67 April 3, 2019 at 12:42 pm · Reply →

Think the website is a long time coming any exposure old fashioned or new fashioned will go a long way to getting something done. Get a fucking Instagram page anything!

The Gombeen Man
April 3, 2019 1:13 pm


Would you swap places with any of them?

If not, why not?


April 3, 2019 1:14 pm


Because he has mirrors in his house?

April 3, 2019 1:42 pm

The Gombeen Man
Why would i?

Bada Bing
April 3, 2019 1:49 pm

Just recieved this….

I was planning on choosing my words carefully, as I seldom see the point on pouring petrol on to an already heated flame. However, today I have read and listened to so much nonsense, and so many excuses for the type of behaviour we witnessed in the merchant city yesterday. I have heard nonsense like Scott Brown’s behaviour could have contributed to the violence in the city. Really? Can someone please explain to me why an opposition footballer would merit wives, mothers, or children having to take a chap at the door from the police to inform them their loved one has been stabbed. We repeatedly see this behaviour every time Rangers lose a big match, and therefore their deluded superiority complex. The reason? Scott Brown celebrated in front of the Rangers fans, poor wee souls. This will be the same Rangers fans who continually bombard him with hatred, vile and sickening abuse about his dead sister, have attacked him on a night out, and assaulted him inside Ibrox stadium, ironically enough by a convicted paedo in a Rangers top singing about Paedos. He took all the bait, all the goading, all the celebrations when Rangers won in December, yet fires one wee bit back and he’s suddenly to blame for the vile behaviour of sectarian bigots who can’t control themselves. Ryan Kent celebrated his goal in front of the Celtic fans, with his finger at his lips, but it didn’t have me reaching for the cutlery drawer. I even saw four or five people on my social media, referring to the amount of Irish bars in and around Merchant Square, as if somehow that would justifiably goad some knuckle dragging orange knife man to take the appropriate action. I always find it incredibly funny how these same Irish bars had no trouble last week, last month, or even Friday and Saturday, yet Sunday when Rangers lose, boom. An all too familiar tale down that part of town when Rangers lose. Just ask the barmaid at McChuills who was slashed while trying to close the doors to avoid trouble, must have been the provocative way she pulled the door. No point in dressing this disgusting behaviour up, and trying to play armchair psychologist to analyse this type of behaviour. This country is blighted by a burning hatred for Catholicism, and an even bigger hatred for Irish Catholicism, and unfortunately there are way too many voices trying to justify what is purely, and simply, mindless sectarian violence meted out by cowards hunting in packs with knives. They shame our beautiful city, and so do those who condone it.

The Gombeen Man
April 3, 2019 1:58 pm


At a conscious level, I can justify anything.

The problem is the garbage doesn’t go away. If it suppressed or concealed, it sits at a unconscious level.

The garbage at an unconscious level is more harmful than the superficial, obvious ‘stuff.’

It manifests in innumerable harmful ways.

Ego-trips, distractions, denial and squirrels can’t heal it.

That’s why I wouldn’t swap places with them.


April 3, 2019 2:04 pm


MAHE and I,as well as a good few o other posters,have pointed this out for a wee while now. The lack of sanctions gives them bravura,the full A&E whenever they get beat bears that out. Why the authorities don’t crack down on a bloody-sadly!-obvious common denominator is beyond me.

When people don’t believe they will be sanctioned,they will do as they please. That isn’t anarchy,that’s mindless violence,tolerated and indulged,and yet as is suggested in your post,it’s all because of the prevalence of Irish bars.

Well, I’ve been brave enough and stupid enough to drink in certain places where I wasn’t welcome. Not one single person said to me…

Nice to see you,son. Good you don’t go to them Irish bars. Everyone’s welcome here,no problem. If there was more like you,and us,we wouldn’t have a problem.

Actually,Walkers in Bridgeton was ok,as long as I wasn’t wearing colours. The rest? Beats me how me and SOL KITTS are still alive.

But going into a hun pub tooled up with intent? Naw. Only intent I had was to get a pint.

April 3, 2019 2:11 pm

Res.12. Brought a rare insight into those that dishonour Scottish football, there’s a lot of them about and its been around for a very long time. Before the flag incident, or the Farry scandal, targeted at Celtic alone. Res.12 affected not just Celtic but the whole of Scottish football. Confirming our suspicions that the game in Scotland was run for the benefit of just the one club. When Regan left the SFA after the fruitless pursuit of Michael O’Neil, it allowed the SFA the opportunity to clean up the game. To hold a full inquiry into the 5way, LNS (Res12 has a direct link to LNS) how the game was run, too purge itself. Once again that opportunity was lost. It makes you wonder if because of the trials that, this was found out, what else is there to find out, or is still is hidden out of sight. As those that run the club at Govan continue along the pathway that Murray walked, could it, will it, lead to liquidation two?
From the very beginning I have been of the same mind to pursue them for fraud. ” wrongful or criminal deception intended to result in financial or personnel gain”. Describes it perfectly.

Margaret McGill
April 3, 2019 3:02 pm

Celtic PLC’s essentially sabotage of res12 is the same motivation for phoenixing the Old Firm. Money. Greed. Piggies. Simples.Nothing complicated about it. It has been deliberately obfuscated and procrastinated by design. A positive impact of res12 will impact profits. Res12 will be safe to talk about when all the 5 way agreement signatories are out of the picture. i.e. when Lawwell is gone and not before.

Margaret McGill
April 3, 2019 3:07 pm

I see a little Timhouetto of a man
Scaramouche, Scaramouche, will you do the Hundango?
Thunderbolt and lightning, very, very frightning me

big packy
April 3, 2019 3:16 pm


The Gombeen Man
April 3, 2019 3:23 pm

The haste to implement the phoney ‘Old Firm’ fixture without any safeguards or change in the quality of the governance of the game is directly responsible for this.

At the last fixture at Celtic Park lives we’re almost lost. Three stabbings and a number of incidents at this one.

Wasn’t it always thus?

When will those in positions of influence accept responsibility?

Sevco blame Brown. Celtic blame Huns?

Who makes money out of this?
Are the proceeds being invested in our team?

When will the support stop being so easily distracted?


April 3, 2019 3:34 pm

Margaret McGill The Gombeen Man
Noticeable that one Celtic blog is studiously ignoring/not promoting Resolution 12.
They must be to busy chasing squirrels.

big packy
April 3, 2019 3:48 pm

FAN-A-TIC just been over there, no mention of res12 but we knew that didn’t we hh,

April 3, 2019 4:00 pm

Howdy folks,,
good to see the lads are on the case and are fighting back,, no doubt they will get all our full backing no matter what way this twists n turns. Its funny but the cynic in me is thinking the crush report was very deliberately timed knowing the focus would soon be switched ! ? Hmm ! Aye right . 8 months and it comes out just before what everyone knew was the biggest game in a long time. Coincidence indeed .
Hail Hail

Margaret McGill
April 3, 2019 4:09 pm

Guys are youz talking about the fannies channel?

big packy
April 3, 2019 4:20 pm

MAGS, yes got it in one.hh.

The Gombeen Man
April 3, 2019 5:04 pm


For a period I held onto the forlorn hope that the avoidance of editorials on the other channel was strategic attempt to keep Celtic Plc, disconnected from the inevitable repercussions from Res12 etc.

That’s why it’s so vital to have a medium like this one where difficult questions can be asked.

The avoidance of the difficult questions puts the lives of supporters at risk and is detrimental to Celtic and Scottish football.

The timing of the safety report and failure to investigate it’s findings is disappointing to say the least.

The supporters that are allowing themselves to be manipulated are every bit in as much denial as the Sevconians, who apparently trust Dave King.


big packy
April 3, 2019 5:25 pm

THE GOMBEEN MAN, luv ya to bits pal, since I was taken to parkhead by my late and great uncle packy,, hence the blog name, all we want is a level playing field,,, ,but in my 50 odd years supporting the greatest team in the world ,we have not got one, will we ever in Presbyterian Scotland I don’t know, but im 66 now and would like to think it would happen one day, just for the brave men and women who went before us.hh.

Bada Bing
April 3, 2019 5:35 pm


There’s been a lot of hype about wee Dembele for a couple of years, but this wee Bhoy looks unbelievable

The Gombeen Man
April 3, 2019 5:50 pm


It’s easy to get caught up in all the hype in Glasgow. Nothing better than beating Sevco and it’s always easier to criticise from the sidelines.

It’s pretty tragic that the whole thing is caught in this sectarian garbage. The toxic cloud of prejudice holds the country back and provides easy pickings for Gombeen Men & Women.

I guess that type of thing happens everywhere but the added sectarianism makes it all the more unsavoury.

Having said that Celtic is in the blood and it is very difficult to walk away.

All the best,


April 3, 2019 6:04 pm

Bada, Saw those highlights earlier. What a player he is going to be. Brave wee player too. I noticed one point in the first half when he got away from about 6 players around him. His big ‘cousin’ Moussa scored from a penalty last night. Some folk the Dembeles! 🙂

April 3, 2019 6:30 pm

We could be doing with a convincing win tonight. Early goals and many of them.

Awe Naw
April 3, 2019 9:47 pm

A few scattered thoughts.
A good win tonight Buddies happy to lose.

We have missed Christie

Neil will not get the job this summer. Nothing to do performances and results and everything to do with Ronnie Deila

How anyone within the Scottish game can call out any criminal behavior of any supporter is laughable. If you cannot set an example then shut the fuck up crooks

Ajer Simunovic and Hendry will not be good enough for Europe… Big worry

Hearts have an eye on the weekend derby

Chris Sutton talks shite mainly

Rodgers will only be interested in Tierney and Eddie. Possibly Christie

Cannot imagine for the life of me Celtic doing the necessary business in time to sort the squad out within two years to make CL qualification

A thing of beauty
April 3, 2019 10:10 pm

Fanatic 941 yesterday.
Sorry for the late reply, working then watching tonight’s game. I can agree with you on two counts. Mcstay should have left to better himself as a player and playing alongside peter grant was detrimental to his performances. Nothing against grant, he was whole hearted but lacked skill. Thanks for posting your thoughts anyway.
To tonight’s game. Started well then faded. A familiar problem which sees us slow things down to walking pace and then enter a malaise we can’t get out of. As for the idiot who threw the fire cracker. I’m sick of this crap infiltrating our support. My suggestion is that the fans are told the next time any object or fans come onto the pitch and no one is immediately arrested Celtic will not take tickets for the next away game. After that game the same people get the tickets again and if the behaviour is repeated then no one gets tickets again for the next away game. After that it’s another section of the support who are offered the tickets. Drastic action is needed. These twats are besmirching the good name of our football club and it needs to stop. It’s only my suggestion and I’m open to other ideas but spare me the och it’s only young boys, we were all young once because I’m sick of hearing it. You can’t just go about doing what you like and not facing any consequences.
I’ll be interested to see if the compliance officer cites Broonie after tonight’s “stamping”. Absolutely nothing in it but if he gets two games I assume that’s the semi final he misses. As my dad said it’s a witch hunt, nothing else.

Awe Naw
April 3, 2019 10:23 pm


But it’s OK for the club to take 800 tickets for Ibrox that hasn’t had a proper safety certificate for ten years ?

Not a rhetorical question.

I think you’re onto plums with that suggestions

Awe Naw
April 3, 2019 10:28 pm


Used to be 10,000 fans twice a year

Why should the games Administrators be free from punishment but a ned with a banger not?

Again not rhetorical

A thing of beauty
April 3, 2019 10:30 pm

Awe naw, it’s my understanding that the recent talk of a club not having a safety certificate was quite clear that it wasn’t ibrox. Certainly if our club is aware they don’t have a safety certificate they should not take tickets. As for my suggestion being on to plums, fair enough but we need to do something. It’s disgraceful.

Awe Naw
April 3, 2019 10:44 pm


You never read the information you requested from me.

It IS and still is Ibrox. Our PLC have kept schtum about it.

I cannot make you read it and I will not do so again. I am talking about redacted FOI requests to allow GC to shift the responsibility to HSE. Government level hence our plcs stance.

I was once given a yellow card on CQN for comparing a posters stance with complaining about the bad language his daughter was using after being raped. Is was moderated due to talking about sex.

When I look at the lead article Res 12 never had a hope against the dishonest men that run our club.

A banger versus a well known dilapidated IBROX roof.

I just can’t get excited about a banger. It’s a squirrel

If this post has upset you due to your rigid beliefs. I apologise in advance.

Off to bed now so no need to reply if you do not wish too

The Exiled Tim
April 3, 2019 10:54 pm

Not a great spectacle tonight but three points closer to the title, something is just no right, can’t put the finger onit, Ryan being back added a massive spark to the team, he has been sorely missed.
Awe Naw’s suggestion that Ryan might interest BR, possibly, but I don’t think he would go just yet, just something his Da told me, I think Ryan smacked him in the face earlier and has never looked back, that feck we didn’t get McGinn as Ryan would have been gone, a massive failure on BR’s part imo, he stumbled onto Ryan by pure luck not design.
As for Lenny, I still think he will get the job.

April 4, 2019 12:54 am

The Exiled Tim
Something isn’t right for sure.
I would venture a combination of a few things.
Neil’s tactics are not clear.
Some still trying to play with the BR safety first approach.
Our coach himself is unsure if he can do the job and it’s affecting our players.
Strange substitutions and formation tinkering.
On numerous occasions our players passed wrong side of a teammate suggesting a lack of clarity.
The legacy of the BR run forward ,hesitate then pass sideways or backwards is killing momentum and the subsequent f#ck it why bother make runs when they won’t pass forward anyway has stifled off the ball movement.
Seems like both players and coach are caught between a rock and a hard place.

April 4, 2019 4:38 am

New Article Posted!

April 4, 2019 2:46 pm

I think Res 12 has the potential to be another ‘Jim Farry’ and I applaud the persistence and determination of the guys involved. In saying this, I do not underestimate the enormity of the task ahead – the SFA could give MI6 a run for their money in the secrecy and obfuscation stakes!The lack of assistance (and fight) from Celtic FC is a disgrace but not wholly unexpected. They just don’t want to get down in the trenches on ANY issue! As we are all too painfully aware!

April 4, 2019 6:28 pm


Excellent observations,and Welcome Aboard!

Our board are too conservative and risk-averse to consider rocking the board without a bloody good reason. The problem is finding that reason and getting enough weight behind it.

We are always open to suggestions though!!!

April 5, 2019 12:12 am

Thank you for your welcome and kind words. I have been reading this blog for a while now and enjoying the posts. I recognise a few names here, yourself included, from other sites. I am still trying to find my way round here, it’s a wee bit difficult to navigate but I’m sure I’ll manage. Res 12 is a subject I have followed with great interest for some time now and I do truly admire Auldheid and the other guys for sticking with this, particularly with no support from club. I think we all know why that is, as you rightly say our board are a conservative lot with, it would seem, no interest in getting involved with issues that involve rolling up their sleeves for a scrap. Although Res 12 is more about SFA and governance issues the involvement of the mob from Ibrox makes this even more of a ‘no-go area’ for Lawwell & co – they really don’t want to rock this boat. Again, we know why that is!! They have to be forced into it though because, at best, this is incompetence otherwise it is corruption and collusion. I know which one my money’s on! SFA will fight this with all they have- their ‘blazers/boys club/Masonic cabal’ style of governance’s very survival (and that of their Frankenstein club) is at risk here! My humble opinion is that they will eventually accept the findings of Res 12 guys, cobble something together and plead ‘honest mistake systems have been tightened up to ensure never happens again etc’ but then point out twas the ‘Oldco’ and previous staff members of SFA so best we settle on some sort of deal we can all live with and move on! Something along these lines. They have covered up so much already and told so many lies- one more isn’t going to bother them. I had hoped UEFA would show more interest, surely they must be aware of the situation and the ongoing financial shenanigans going on at Ibrox? Do they even fulfil the FFP criteria to be playing in European competitions?
The task facing the Res 12 boys is formidable but I believe they will prevail; the Scott Brown issue which Celtic have said they will ‘vigorously’ defend is being discussed on all the blogs with most people linking it with Res 12 – SFA might just have cause to regret this spurious charge!!