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McCarron the Monaghan ref retired at half time with a leg injury and repaced by a Doen ref.  Near the end a frustrated Fermanagh supporter yelled "the first couldn't walk and this one can't see". 

It was actually a loud mouthed Armagh supporter near me who shouted that.  10 minutes previous to that he called young Ferris "an asshole" for turning the wrong way

Not the kind of supporter we should be looking up to.

Just back from Lurgan where I witnessed a really entertaining game.  Armagh held on to win by the minimum margin.
We were 8-2 ahead at half time but were playing into a stiff breeze in the 2nd half.  Stevie scored a point in the 1st minute of the half to go 9-2 ahead, but we never scored again.
Fermanagh got a goal half way through the second half to close the gap to 4 points and missed some other chaces to get the win, or at least a draw.

Paddy McKeever received a straight red for what looked like a stamp, though I was at the other side of the pitch.  It was a tough enough game and Marty McGrath was lucky enough that he didn't get an early bath for swinging elbow on Martin O'Rourke in the 1st half.

Kieran Toner from Granemore was excellent, and it was also good to see decent showings from McClelland, Ferris, Donaghy and McCreesh (though perhaps McCreesh was a little small to be left one on one with the forward on the edge of the square towards the end when the Erne men were pressing).
McClelland won some great aeriel ball in the first half and his workrate was brilliant during the second, including a couple of crucial blocks towards the end when Fermanagh were attacking.
Of all the new lads I would say only Forker didn't advance his chances of staking a claim for a league position.

Martin O'Rourke had a terrific game, he was all over the pitch and was on the end of some heavy tackles.

Alan Hearty in nets didn't do anything wrong.

Peadar Toal is an enigma, strong as an ox and a great sweet foot on him, but he didn't seem to come looking for work.  There was one instance where he picked up the ball on the 45 on his own, and he just seemed to saunter forward (ala John Mac) and he dallied until he was tackled / blocked down, rather than putting the head down and making inroads towards the sticks.

One question for Joe, what is the point in playing Stevie all the way through January, and therefore the whole way during the year?
Give him a break Joe, we have not seen the best of him since 2003, and I am convinced it is due to the fact that he never misses a game.

Thought I'd start this thread before Dean Nullec beat me to it!!!!!

O'Connell's GAC Tullysaran have just stated a prize draw where the first prize is a Mitsibushi L200 (one of those double cab pick up yokes). 

For any of you that aren't aware Tullysaran currently do not have a playable pitch and the aim of this fundraising is to improve the facilities for the club, the first task will be to carry out work on the current pitch so that it can be playable in the near future.

The tickets come in books of 3 for £20 (or 1 ticket for a tenner).

If anyone feels that they would like to support this noble cause then send me a PM and I will organise something, or alternatively buy some tickets from the sellers that you will see at the upcoming county matches.

Thanks

I know we may be short a few players, but do Geezer, Flappy, Stevie and Enda McNulty really need to play all during January on wet, heavy pitches?

Any word on the young lad from Clans who was called up to the Seniors last year only to suffer a bad fracture/break.  Sorry, his name escapes me at the moment, but he had been touted as a tenacious wing-back.

That'll be Dwyer McAlinden

What if the Ulster Council is also VAT registered in Mexicoland?

That is certainly possible.

Shamrock Shore is likely to know the score on this one - I'd have thought that maybe sporting events might be VAT exempted or VAT neutral in Mexicoland.

I'd have thought that the fact that VAT is chargeable on NI ticket receipts means that as a result of this sentence "For unregistered customers, or private individuals, VAT is normally charged in the Member State from which the goods were despatched" VAT would have to be charged as if the supply took place in NI when the goods are being supplied by a NI VAT registered organisation regardless of the VAT rules in Mexico.

Thanks Joe. The fact that the Ulster Council is UK registered helps my understanding. But I'm still a bit (a lot) confused. Is it:
1. The Irish government doesn't charge VAT on gate receipts?
2. The Ulster Council, as a 'foreign' company not registered for VAT here doesn't (can't) charge VAT?
3. The Ulster Council collects the VAT but doesn't pay it over, since it's not registered here? (That would be illegal, I suppose)

Unless it's number 3, I can't see an advantage or disadvantage either way for the Ulster Council vis-à-vis Clones vs. Casement. They either charge the VAT and pay it on, or don't charge the VAT and there's nothing to pay. The only difference I can see is for the customer – in theory, games at Clones should be cheaper at the turnstile than games at Casement and games organised by the Ulster Council in Clones cheaper than those organised by, say, Central Council. Unless they're screwing the customer and charging the same at each venue, but not having to pay on VAT from Clones.

Wait a minute ... it's dawning ...

They wouldn't treat their own members and patrons like  that, would they?

Hardy, you hit the nail on the head at the end.

Say Armagh play Fermanagh in Clones (as they did twice this year), and the ticket price is £20. 
If the games is held in the North £17.02 is shown as income and £2.98 is teh VAT which is payable to HMRC.
As the game is held in Clones the Ulster Council will still charge £20 (or €30) but they get to keep the £20 as income.

The above is the current situation with the Ulster Council.

However, on closer examination, I'm not sure this is correct, as VAT Notice "The Single Market" states:

"2.2 How is VAT charged and accounted for on supplies of goods to customers who are not VAT
registered in another Member State or to private individuals?
For unregistered customers, or private individuals, VAT is normally charged in the Member State from which
the goods were despatched. However there are some exceptions which are explained in paragraph 2.3.
2.3 What are the exceptions to the general principles in paragraphs 2.1 and 2.2?
The exception to the general principles are:

 the supply of goods to be installed or assembled in another Member State - see section 8;

 the supply of new means of transport. You can find further information in Notice 728 Motor vehicles,
boats, aircraft: intra – EC movements by persons not registrable for VAT.

 the supply of excise goods for private purposes - see section 10.

 supplies to diplomats, international organisations, NATO forces and other entitled persons and bodies
in other Member States which may in certain circumstances be relieved from VAT. You can find
further information in paragraph 10.16 and Notice 703 Exports and removals of goods from the United
Kingdom.


Therefore I don't see how the UC can get away without charging VAT as they are not supplying VAT registered people / businesses.

I'm never sure about the VAT issue. I would have assumed that the GAA, and/or its relevant bodies (provincial councils, etc.) would be registered for VAT, North and South. In that case, VAT is not an issue. In fact it's a cash flow positive, since you can hold on to the money for a while. But we continue to hear about Clones being VAT-free, but Casement not.

Can any of our accountants (North and South) clarify?

Hardy, I can confirm that as the Ulster Council is VAT registered in Northern Ireland (UK) it does not have to pay output VAT on gate receipts in ROI, whereas it does when the games ar eheld in Northern Ireland.
Though I was also told that this does not influence the decision in whether to hold games in the North or South

Joe, I will not say what age he is other than to state he was in my class in school and I am 31 in a few weeks and I was one of the younger ones of us

I am 30 in a few weeks and he joined our year in St Pats having come from the year above in Newry.  So at least my logic was spot on.

Lurganblue, you are on the money with the name Oisin.  We had a child born last year and my wife had said that if it was a boy she liked the name Oisin.  I told her I didn't want that name  as practically 50% of under 7 year old boys in Armagh seem to be called Oisin.

Donagh, a bit of work on the name Oisin in recent years with the Register of births might reveal something interesting for the project, though I have no idea how accessable that info is.

A starting point is that he's definitely older than the 28 or 29 that you see quoted in programmes.

Ballymacnab won.  The score was something like 0-7 to 0-4.