The Revenue and the GAA

In the past week we have seen the issue of tax payments come to the fore within the GAA. The issue of managerial payments was highlighted once again with Tommy Lyons, the former Dublin manager, claiming Mayo approached him asking him to name his price to take over the senior team in 2010. He asserts that he was asked to name his price, put it in an envelope and hand it over. James Waldron, the then Mayo County Board chairman vehemently denies the allegation.

23 months ago the Director General of the GAA, Paraic Duffy expressed his concern at the emerging culture of under the counter payments to GAA managers in particular inter- county mangers. Christy Cooney more recently described the culture of payments as a cancer in the association. In recent weeks the Revenue Commissioners have hinted they are ready to investigate county boards and clubs with regard to under the counter payments to managers and personnel. They did not realise what they were up against when they decided the officials involved in the GAA were to come under scrutiny.

The referees of Longford and Wexford exercised the power they have when they decided to take action at the news of a cut in their expenses at the behest of the cold hand of the Revenue Commissioner. Up until last year referees were officiating for a flat rate of €40 for a senior fixture and €25 for an under-age fixture on average however there is no uniformity among counties with some counties opting to pay managers immediately after a game and others deciding to pay on receipt of expenses. Payments can also vary.

However referee’s were informed this week that their rates were to be cut to a meal expense of €13.71 and a price of 50c per mile for travel expenses. Monday two weeks ago, Longford’s officials voted to take action and strike against the proposed flat rate. 24 hours previously Wexford’s referee’s had threatened to withdraw their services only to back down after being told they would continue to receive the original flat rate of €50 for a senior game and €30 for an under-age game. Waterford’s officials were also told there would be no cut in expenses.

The ball has now returned to the Revenue’s court and it is up to them to clarify the controversy among referee’s with regard to their expenses which National Referee’s Association chairman Mick Curley admits is an issue of major concern. The burning issue is whether the official’s will be subject to tax liabilities at the end of the year if the Revenue do decide to alter referee’s expenses. Croke Park will continue to engage with the Revenue in relation to how expenses can be claimed.

The power at the officials disposal was one notable aspect of this stand-off. Their value is far greater than any monetary gains that may be made. Players, managers, the public and the media don’t quite realise the importance of the referee. For the GAA this could potentially be a more contentious issue than that of payments to managers. The games will continue to be played whether a manager is paid or not and there is always another willing to manage. It could far outweigh any controversy over players expenses. There is always another player ready to step into the breach if the first choice is not available. However without the referee the game cannot be played and this is the tool at their disposal. That is why the GAA sought time to allow for further discussion surrounding this issue. It is interesting to note how the matter of payments to managers could also become of secondary importance if the expenses row with referee’s is not clarified and cleared up soon. The GAA has found itself caught between the Revenue and a body within the GAA that is of seminal importance and cannot be done without.

The very spirit of one of the finest sporting associations on earth could be brought into question however if the revenue decide to start investigating every nook and cranny to line their coffers. The plight of many GAA clubs at the moment is they’re saddled with incoherent debt after over-indulging during the boom times. As a result of the “boom times” managers started to get paid but it is quite evident whether we like to admit it or not that a lot of these payments were not declared. And who can blame the personnel of clubs in particular not declaring a little extra cash in the fear that the tax man will take at least half? I know of one physiotherapist involved in a small junior club who for a minimal fee helps the club during weekends currently monitoring the situation with regard to the Revenues impending intrusion.They use this fee to cover their grocery shopping. The person in question is unlikely to return for another season if they are going to be taxed. It will simply not be worth their time and effort.

It will be the small “man” or club that suffers. Imagine a lost corner of rural Ireland, painted with the bright colours of its parish team and the pride invested by the local parishioners in the local footballers and hurlers. The GAA, for these small communities that the IMF or Troika or ECB can not even comprehend, provides a service. If the Revenue were to intrude in these lost corners of Ireland that run on a sense of community spirit who put away that extra euro or two to help the local club bring life into their communities, what might they be achieving or even dismantling? Will it be worth dedicating your time as a manager or referee or physio to the local club if the Revenue are going to tax you for the most part. Is it time for the GAA to be the voice for these lost corners of Ireland?

Rampart Review

In homage to perhaps Bad Lieutenant, Training Day and even Dirty Harry, Rampart addresses that almost iconic enduring image of the dirty cop that harks back to the days of the Rampart scandal that almost swallowed and enveloped the LAPD in a swathe of investigations that eventually led to the convictions of 58 police officers who were involved in corruption, bribery, drug dealing and even murder in the late 1990′s.

Rampart sees James Ellroy, the word smith behind L.A. Confidential and Oren Moverman the man in charge of the camera for L.A. Confidential re-unite in a gripping tale of drama, suspense, misanthropy, racism, family struggles and heartbreak. Dave Brown, played by Woody Harrelson, is a police officer in Los Angeles at the turn of the century, a turbulent time in the LAPD. Brown can only be described as a man who fears no law and is even a law unto himself.

We see glimpses of his hardened, cold manner in the opening scenes where he bullies a new female officer seemingly for the sake of it when he forces her to finish her lunch time fries when she offers him the remainder. It then cuts to him advising her on a patrol and in the same fell swoop he demonstrates how to intimidate groups of Latino’s by driving straight at them, sirens blaring.

We initially see him cruise the streets of L.A. on patrol,aviators on, almost acting as a type of barrier to the world that he so evidently hates. We are witnessing the demise of a police officer who is a throwback to the old school cop who took names and asked questions later. We later learn his father was a LAPD officer which evidently has an influence on his controversial policing tactics.

Brown outside of work is no stranger to controversy either. He has fathered two children with two women who happen to be sisters and the family unit immediately becomes a distorted arena of potential chaos. The eldest daughter, Helen, is an individual who demonstrates her mistrust of her father several times throughout and also demonstrates an unyielding melancholic attitude towards life. She is played by Brie Larson of Scott Pilgrim vs. The World fame and can only expect attention in the future after a commanding performance.

The sisters and mothers of his children, played by Anne Heche and Cynthia Nixon, ironically both lesbians in the screenplay that is life, have obviously witnessed Browns propensity to create situations for himself that do not necessarily make life easy, being victims themselves of course. Which brings us to the issue at hand. Why is Brown so controversial? His daughter Helen repeatedly refers to Brown as “Date Rape” throughout, a moniker afforded to him after he allegedly murdered a serial date rapist. This establishes his dalliances with trouble.

With the LAPD embroiled in scandal after scandal, Brown while driving is careered by another car and he proceeds to chase down the culprit and use excessive force thus only serving to enhance the LAPD’s tarnished reputation. This happens to be caught on camera and aired on news channels. In an age void of YouTube, Flickr and Tumblrs this inevitably leads to Browns suspicions that this may have been set up by the Mayor and the LAPD to deflect attention from their offices. Displaying an eloquent understanding of the law throughout, alluding to his past failures at the Bar, Brown when questioned on the matter at hand promises to make life difficult when he is approached to make amends for his actions by the Mayor and his superiors. Sigourney Weaver is at best featured intermittently as his superior and Steve Buscemi has a standard bit part as Mayor.

Clearly able to handle himself, Brown when asked has he considered retirement wonderfully executes the script while threatening to use his Vietnam past, legal nous and the chance that he could have a show on Fox within a week to squirm out of the topic. At one stage he even offers to return to the Bar and qualify if forced to leave the LAPD and come back to work for them as their “token fascist”. Legal fees are building and he is fast running out of cash and only sees one way out of it.

Without giving away too much of the plot we see how this potentially likeable character is flawed beyond repair. His actions lead to his ultimate deterioration and character suicide which leads to a DA investigation. Ice Cube attempts to bring the DA agent to life but he fails to ignite any soul in the character and is not convincing and as an actor sadly will never be.

Engaging in illicit behaviour has become a token of this characters framework and his relationship with a DA lawyer, played by Robin Wright is no different to any other aspect of his life. Messy, tainted, controversial, ambiguous and fundamentally flawed. Another cast member who is integral as the homeless man who poses a threat to the livelihood of Brown through being in the right or wrong place at the right or wrong time, whichever way you see it, is Ben Foster.

At the climax of the film we see Brown eventually succumb to his true characteristics but we also see the broken and lost soul within the character itself. The only flaw for me in the film was the ending which may leave audiences a bit frustrated.

Interestingly Overman, Harrelson and Foster all collaborated on the much lauded The Messenger, which somewhat seemed to pass under the radar this side of the Atlantic and Overman obviously places trust in these masters of their craft. Overman who directed Harrelson in The Messenger also, in which Harreslon was nominated for an Academy Award for his turn as a Casualty Notification officer, has obviously learned how to tap into the dark side of Harrelson and eke out a performance in him that truly portrays that of a tortured and troubled soul. Overman captures the essence of this beautifully and the camera work lends itself to the style of Michael Mann’s Collateral however the director has his own unique touch and must be applauded for managing to wrap cinematic chaos in a blanket of eloquence.

Choice Music Prize

Tonight, the Olympia, one of Ireland’s oldest and renowned theatres will play host to some of Ireland’s newest and rawest talent from the thriving Irish music industry. Independent Irish music is riding on the crest of a wave at the moment with live music echoing throughout the villages,towns and cities of Ireland. If you visit any bustling town or city in Ireland at the moment you will see a vibrant live music scene not only above ground but also underground. There is dubstep, indie, pop, dance, metal, electronica, hip hop, trip hop, grime and even some good old rock n’ roll to be found no matter where you go. You name it, the chances are it will be in a club pub or venue near you or coming soon. Whatever it is about desperate times, it seems to produce far from desperate music. The Irish music scene is in an extremely healthy state.

Belfast is churning out successful acts like Led Zeppelin did records in the 70′s crossing all genres and Dublin is a whole other column. There is a burgeoning music scene in the capital and it had been bubbling under the surface for many years. International acts now see Dublin as an important stepping stone to building a reputable fan base. Ticket prices are still a little too expensive but that’s another days work. Unfortunately the reason Dublin is a whole other columns work is because if you want to establish yourself in Ireland, that is where you need to be 9 times out of 10. You may be able to build up a minimal fan base touring the country but the crowds you yearn for and dream of as a performer, musician, singer are in Dublin. Trends are made and broken in the city by the Liffey. That is why most of the acts that will take to the stage in the Olympia tonight are based in Dublin. Tonight will see the 7th annual Choice Music prize take place at its new home. It has moved from Vicar St. down the road.

The Choice Music prize was set up by Irish Times music impresario Jim Carroll along with Dave Reid in 2005. Initially set up as an alternative to the Meteor Music awards it is now ironically sponsored by the very same Meteor. Put it this way, it is Ireland’s Mercury Prize or the closest you will get to that. Celebrating and championing the cause of Irish music and using it as a platform to showcase the finest Irish albums of each year for the last seven years, it has enjoyed relative success as the alternative music lover’s chance to celebrate the best albums of the year and can be considered the antidote to the mainstream drivel we hear on most radio stations every day.

This years judging panel will see the co-founder Jim Carroll handing over the reins to his colleagues and will watch with intrepid anxiety tonight as an album will be plucked from obscurity and hopefully propelled into the stratosphere. The judging panel for the 2011 awards is a veritable mix of DJ’s, journalists, producers and all manner of media professionals. There is 11 on the judging panel. Over the last number of years there have been a few surprises with perhaps the most surprising being Super Extra Bonus Party in 2007. There have been a notable number of acts whose profile was immeasurably enhanced by the prize which I forgot to mention is €10,000. Past winners include Julie Feeney, The Divine Comedy, Jape, Adrian Crowley and Two Door Cinema Club. The nominees this year include:

And So I Watch You From Afar (ASIWYFA)- Arguably one of the hardest working bands in Irish music right now, the Belfast band have experienced many line-up changes over the years but maintained their gritty alt-rock sound without fail and this is their first Choice nomination but second album called Gangs.

Bell X1- Almost the paternal group among the rest of the relative newcomers Bell X1 are stewards of the Irish music scene and are the most successful out of all the nominees, This isn’t their first nomination but they will be hoping their Bloodless Coup album will be  the winning nomination. This is their fifth studio album.

Cashier No. 9- More natives of Belfast, these guys are considered among the favourites to go home with the accolade for their supremely laid back effort To The Death of Fun. Swirling, chilled out, pop tunes intertwined with a rustic feel and groove these guys have certainly given themselves a chance to cash in!

Lisa Hannigan- No longer referred to as Damien Rice’s sidekick, Hannigan has carved out a career of her own cementing herself as a singer songwriter of stature and note with profound ability to wrap charm around a note of sweet effervescent ear tingling lyrics. Her sweet, soulful voice could land her the prize for Passenger, a strong follow-up to 2009′s Sea Sew, a Choice contender itself in 2009. One of the favourites.

The Japanese Popstars: Their debut effort Control Your Allegiance could fit seamlessly into their back catalogue in years to come as  an album that belied its years and with samples and contributions from Robert Smith, Lisa Hannigan and James Vincent McMorrow it feels and sounds like an album that was produced from a much more experienced outfit. Oh and it’s electronic/dance beats. An unusual nominee for the Choice prize given previous ones, however with the re-emergence of dance, not surprising. Another group from up North serving to underline the vibrant and healthy scene surrounding Belfast and neighbouring counties.

Jape: A previous winner it is unlikely his Ocean of Frequency will win but don’t be shocked if it does. Electro infused eclectic music is the staple sound of Richie Egan and don’t be surprised if the extremely talented musician is back in the future with another offering for the Choice Music Prize.

Patrick Kelleher and His Cold Dead Hands: An artist I am not overly familiar with and a genre I am not overly enthused about, synth driven 80′s weird drum machine hair-raising bleh, all signs and talk point to the outsiders tag for this album. Considered one of the more ‘alternative acts’ in a list of alternative acts could work for or against Kelleher but with an open-minded panel any one of these acts is in with a chance.

Pugwash: When I first listened to Pugwash, Supergrass popped into my head but I don’t know why because they are not very similar to Supergrass at all. They do however have their own brand of timeless pop that would make you whistle, hum and smile when you hear it because it is quite quirky. These guys have been around a while and not necessarily working together during that time-span but they are veterans compared to most of the field and perhaps for this alone they may deserve an award just for seemingly being fun. Everybody likes fun people right?

Tieranniesaur: A wife and husband duo who recorded this album at home I would consider these guys to be very strong outsiders but that may be because I love this album. She is the sister of Mick Pyro of Republic of Loose fame so is no stranger to the music business. They seamlessly fuse indie and funk together and seperate it again from track to track and for sheer creativeness, ingenuity and the enjoyment factor I am going to make this my tip for the Choice Music Prize.

We Cut Corners: Take two teachers. Put them in a blender. Pulse for 10 years or so and you get We Cut Corners. Probably my second favourite album of the year, these two teachers (still teaching) took a long time to realise they were musicians and musicians capable of coming up with an award-winning album. Albeit it is a very short album but there is no need to make it any longer with such panache and honed sounds attached to it with confident and loud lyrics to fuse the whole project together, Today I Realised I Could Go Home backwards is probably right alongside Cashier No. 9 as the favourite.

Just as a little bit on the side, I am going to be bold and daring and predict that at least some of the following bands will be on the Choice Music Prize list in the next year or two. Little Green Cars whose music I cannot get enough of recently, check out their Bandcamp page, Funeral Suits, Le Galaxie, The Minutes, James Vincent McMorrow (baffling that he isn’t already a winner), MMOTHS, The Cast of Cheers, Squarehead and Girl Band. Keep your eyes peeled and ears open. Good luck to all the acts competing for the prize, you are all winners in your parents and fans eyes.