Football Management

Commentary on the management of over 160 English football clubs by Dr John Beech, winner of the FSF Writer of the Year Award 2009/10 Twitter: @JohnBeech Curator of Scoop.it! Football Finance

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Margate’s struggles with HMRC

Posted on September 28, 2009

Margate were back in the High Court this week.  On the 1st of July they had faced a winding up order from HMRC having only paid off half of a £55,000 debt (1).  This time around they were granted a further 56 days (2), having paid off £15,000. This £15,000 had not emerged through improved […]

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Posted in Debts, HMRC, Insolvency | 11 Comments »

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 […]

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Posted in Debts, HMRC, Insolvency | 5 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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Posted in | 1 Comment »

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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Around the courts

Posted on March 10, 2010

Once again, on a day of much activity on the English football management scene, I find myself abroad, in a hotel room with a distinctly dodgy internet connection.  So here goes with what I have managed to surf against the odds. Cardiff City Of the remaining £1.7m of the HMRC debt which was the subject […]

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Posted in Debts, HMRC, Insolvency | Leave a Comment »

HMRC on the warpath big time

Posted on January 5, 2010

There is increasing evidence that HMRC are adopting a much more aggressive, and thereby less tolerant, policy towards football clubs, which is hardly surprising in the circumstances. Back in July they served a winding-up petition on King’s Lynn, to add to the serious problems the club was already facing, including enforced demotion (see postings passim […]

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Posted in Debts, HMRC, Insolvency | 13 Comments »

Insolvency overview

Posted on November 15, 2009

Three weeks is a long time in football management – it was only on 25 October that I posted my last overview.  Previous ‘overviews’ can be accessed by clicking on the ‘Overviews’ tag at the top of the page. With a number of clubs things have become clearer, but for many the confusion has just […]

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Posted in Debts, Fit and Proper Person tests, HMRC, Insolvency, Ownership | 23 Comments »

HMRC’s increasingly active season

Posted on July 15, 2009

Taking the season as beginning on 1 August 2008, HMRC have petitioned courts for winding up orders against the following clubs (dates refer to publication in The London Gazette): 7 August – Merthyr Tydfil 17 September – Margate 8 January – Fisher Athletic 15 January – Northwich Victoria 23 April – Merthyr Tydfil 7 May […]

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Posted in HMRC, Insolvency | Leave a Comment »

The fate of resurrectionist clubs

Posted on July 6, 2009

I’m not sure what it is that draws me to following the fate of resurrectionist clubs. Perhaps it’s just the curiosity of seeing whether the new club can make a better fist of it than its predecessor. Maybe it’s the delayed gratification of following their success or failure over a number of seasons. No matter […]

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Posted in Resurrection | 7 Comments »

 
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