Day: September 9, 2010

By Hook Or By Crook, Football Has To Be Rid Of The Preferred Creditor Rule

Poor old Ilkeston Town. They bit the dust over a debt of just £47,000 and it seems unlikely that they will be the last to be made to suffer this way. There will be plenty more clubs that find themselves at the High Court on The Strand in London having hunted down the back of the metaphorical sofa, gambling the very existence of their institution after having skipped paying one of their most basic obligations: their tax bill. What is becoming apparent is that there is no realistic likelihood of HMRC letting up in their pursuit of football clubs that have failed to meet this obligations and that there doesn’t seem to be any realistic likelihood of legislation changing back to before the 2002 Enterprise Act, when HMRC had the “preferred creditor” status that football clubs continue to enjoy under the rules of the game. Considering this, it should be down to the FA itself to redraw the rules on what happens to a football club in the event of insolvency. It feels as if it is fruitless chase down a blind alley to try and appeal to clubs to “do the right thing” in this respect, and the prevailing attitude towards taxation in this country seems to be, if anything, a hardening attitude against paying it at all, where possible. The reasons for the aggressive behaviour of HMRC...

Read More

Scotland 2-1 Liechtenstein: An Inquest Into A Victory

Scotland awoke from its hangovers yesterday morning a little unsure how to react to Tuesday’s 97th heroics (if that’s the right word). On the one hand there’s nothing like a last-kick-of-the-game winner to send you home happy, and every successful team can point to such bits of good fortune in games where it was barely warranted. On the other hand we know that we came within seconds of perhaps the most humiliating result in our history, and Stephen McManus’s late headed winner does not, in some eyes, mitigate such an awful display.

Read More

Mungo S03E06

Club versus player loyalties will be tested this week, as all the many fans of Heart of Clachmaninshire amongst you witness Mungo McCrackas’ debut for another club.  But how will the Highland League find Mungo’s unique brand of football and big-money living?  It’s bound to end very well and impress football’s hardcore fans and dogs alike. Mungo is brought to you by history’s greatest monster, Dotmund. Click image for full...

Read More