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Round-up of Season 2011/12
Posted on September 8, 2012
The 2011/12 season has been characterised by long-running sagas. Normally I find myself in an annual review recounting a series of relatively self-contained accounts of the woes which have beset a number of clubs, but many of those listed below are far from resolved scenarios. The selection is not systematic – it consists of the […]
Posted in Benefactors, Debts, HMRC, Insolvency, Ownership, Resurrection, Trusts | Leave a Comment »
The Tax Man cometh…
Posted on February 23, 2012
There can be no doubt that the abbreviation HMRC is one which has hit pretty well every football fan’s radar screen recently. There have been the two big Administrations at Portsmouth and Rangers. Bubbling away in the background is not only the issue of whether clubs’ use of Employment Benefit Trusts constitutes tax evasion (and […]
Posted in Debts, HMRC, Insolvency | 3 Comments »
HMRC Winding-Up Petitions
Posted on February 23, 2012
The following list is of the winding-up petitions presented by HM Revenue and Customs (HMRC) and its predecessors, the Internal Revenue (IR) who were responsible for the collection of direct taxation such as income tax (PAYE) and National Insurance contributions, and HM Customs and Excise (C&E) who were responsible for the collection of indirect taxation […]
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No. of Clubs
Posted on February 13, 2012
I’m sometimes asked for a magic number – the number of top clubs which have gone into Administration. It’s difficult give a simple answer because: Administration is a misleading basis for counting. Clubs can be wound up without ever going into Administration. A better measure is ‘insolvency event’, a term which can however be defined […]
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Another fan rescue
Posted on December 24, 2010
Following on from my posting yesterday, it is interesting to note that another ‘fan rescue’ has taken place this week, and one which may well have seen a club survive rather than fold, thanks to the generosity of one (or possibly more than one) fan. The matter had become public back in March, when Hartlepool […]
Posted in Debts, Fans, Stadium | 5 Comments »
The inevitable tension surfacing…
Posted on August 20, 2010
Although there is always a tension between, on the one hand, the needs of a club from a footballing perspective, exemplified perhaps by the views of the manager, and, on the other hand, the needs of a club from a business perspective, it is inevitable that the tension will be greatest when a) clubs are […]
Posted in Costs, Organisational culture | 3 Comments »
Warring at Walsall
Posted on May 16, 2010
Rising up the pyramid when there are larger iconic clubs geographically close to you is always going to be difficult, because the size of potential fan base is constrained. In the case of Walsall (League 1), within ten miles they have West Bromwich Albion (Premier League next season), Wolves (Premier League), Aston Villa (Premier League), […]
Posted in Assets, Benefactors, Censorship, Community, Fans, Identity, Ownership, Public relations, Stadium | 4 Comments »
Meanwhile, beyond Fratton Park…
Posted on March 7, 2010
… and whichever City bar (that’s ‘City’ as in ‘City of London’) that the Red Knights hang out in, there’s plenty happening, or not happening, worthy of comment. Cardiff City and Southend United are both due back in court against an increasingly confrontational HMRC. Spinmeister Peter Ridsdale has gone unusually quiet – how he survived […]
Posted in Benefactors, Debts, Ethics, HMRC, Ownership, Stadium, Trusts | 8 Comments »


