Whether something is a criminal act depends on what the relevant legislation states, not whether Police Scotland are involved.
Which is not to say Police Scotland won't become involved at some point.
FFS, Kincardine, are you really this simple? Your club used EBT's to evade deducting Income Tax and NIC's and remitting them to HMRC. That is a crime, as illustrated in my previous post.
Just to cheer Kincardine up here's a naughty little scamp who failed to remit PAYE to HMRC and received a criminal record for his trouble:
http://www.prweek.com/article/1296109/pr-man-richard-hillgrove-escapes-custodial-sentence-tax-fraud
Creteil 0 Valenciennes 1 in Ligue 2 last night. Attendance 2,477.
A very enjoyable game played mainly in a rain storm. Valenciennes had a man sent off in the first half and scored a delightful solo goal after an hour. Creteil simply didn't have the imagination or the urgency to break them down.
1860 2 Bochum 1 this afternoon. Generally poor but a last minute winner for 1860. Absolutely freezing too but can't really complain at 14 euros to stand behind the goal in the bottom tier.