Celtic's penalty appeal, the 'clear cut handball' and the IFAB rules which Nick Walsh would have considered

Postecoglou said: "Look I thought we had a clear cut handball and penalty but apparently that's not good enough - what do I know? We haven't had a penalty all year and I keep hearing opposition managers saying we get everything. The only penalties we have taken so far this season have been in training."

The handball rule is one which still confuses pundits and fans alike. IFAB’s rules which govern how football is officiated note “not every touch of a player’s hand/arm with the ball is an offence. But it is “an offence if a player I) deliberately touches the ball with their hand/arm, for example moving the hand/arm towards the ball; II) touches the ball with their hand/arm when it has made their body unnaturally bigger. A player is considered to have made their body unnaturally bigger when the position of their hand/arm is not a consequence of, or justifiable by, the player’s body movement for that specific situation. By having their hand/arm in such a position, the player takes a risk of their hand/arm being hit by the ball and being penalised; III) scores in the opponents’ goal: directly from their hand/arm, even if accidental, including by the goalkeeper immediately after the ball has touched their hand/arm, even if accidental”.

The Smith incident falls into the second category and it can be assumed Walsh and the VAR operators deemed the position of his hand and arm to have not made his body "unnaturally bigger”.

Hearts were awarded two penalties in the 4-3 home loss with Walsh having to consult the monitor for the first of the penalties after Cammy Devlin was wiped out by Cameron Carter-Vickers.