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united histon hornchurch huddersfield town hull city hyde united ilkeston town ipswich town kettering town kidderminster harriers king s lynn kingstonian leeds united leicester city leigh rmi genesis lewes leyton orient lincoln city liverpool luton town macclesfield maidstone united manchester city manchester united margate merthyr tydfil middlesbrough millwall nelson newcastle blue star newcastle united newport county northampton town northwich victoria norwich city nottingham forest notts county nuneaton borough town oldham athletic oxford united peterborough united plymouth argyle poole port vale portsmouth preston north end queens park rangers racing club warwick reading redditch united ringmer rochdale rotherham united rothwell town rushden diamonds salisbury city scarborough sheffield sheffield wednesday sheffield united southampton southend united southport stafford rangers stockport county stoke city sunderland swansea swindon town tottenham hotspur tranmere rovers walsall watford welling united west bromwich albion weston super mare weymouth wigan athletic wimborne town windsor eton woking wolverhampton wanderers worcester city wrexham wycombe wanderers yeovil york city 2010 2012 2014 2018 2022 assets benefactors broadcasting rights cashflow censorship chutzpah community corruption costs debts economic impact ethics fans fifa financial doping fit and proper person tests football association football conference football league globetrotterisation governance health safety history hmrc human resource management identity insolvency investors journalism law marketing media merchandising organisational culture ownership players careers points deduction politics premier league promotion public relations pyramid movement relegation resurrection revenues sanctions sponsorship stadium strategy supporters trust transfer embargo transfers uefa wages archives september 2014 august 2014 march 2013 february 2013 january 2013 december 2012 november 2012 september 2012 june 2012 may 2012 april 2012 march 2012 february 2012 january 2012 december 2011 november 2011 october 2011 september 2011 august 2011 july 2011 june 2011 may 2011 april 2011 march 2011 february 2011 january 2011 december 2010 november 2010 october 2010 september 2010 august 2010 july 2010 june 2010 may 2010 april 2010 march 2010 february 2010 january 2010 december 2009 november 2009 october 2009 september 2009 august 2009 july 2009 june 2009 may 2009 april 2009 march 2009 site stats 240 194 hits new blog postings are announced on twitter as are update and latest comments germane comments which initiate or contribute to debate are welcomed they are moderated normally within 24 hours networkedblogs blog football management topics football soccer management follow my blog email subscription enter your email address to subscribe to this blog and receive notifications of new posts by email email address subscribe join 133 other subscribers top clicks none also available current news links on jb s scoop it football finance site general football management news is available from the business of sport management site news on the world cup and other football competitions can be found at the business of events management site jb s football management daily you can find an automatically generated free daily newspaper covering stories from those i follow on twitter and those who follow me on twitter by clicking here online no download no registration textbooks an extended list of recommended books relevant books for the thinking football fan meta create account log in subscribe entries rss comments rss posts tagged law the great governance debate posted by john beech on may 13 2011 the house of commons select committee on football governance certainly finished their hearings with a bang first up was mike lee strategist behind the 2022 qatar world cup bid and late of the london 2012 olympics bid his appearance was bound to be confrontational given the submission of new evidence by the sunday times 1 regarding the awarding of the world cup to qatar he was given a bit of a hard time and unusually received an apology for this 2 qatar has become such an issue that even the international olympic committee have ordered a qatari bribery investigation 3 next up and the final witness was lord triesman his allegations about the bidding process for 2022 were made under parliamentary privilege and have caused a considerable and appropriate furore important though the governance of the national is i was disappointed that the committee had drifted off what i saw as the main topic the governance of leagues and clubs judging by the written submissions this seems to have been the topic that was generally seen as more important there is perhaps a different reality one in which the reform of club and league governance remains centre stage on wednesday supporters direct an launched two special briefings put together by supporters direct and substance both concern encouraging supporter community ownership in football the first is on developing public policy and the second is on developing football regulation i should admit a vested interest at this point some of my research is quoted in the latter both are downloadable pdfs but note their length before you rush to print them dave boyle supporters direct and adam brown substance at the launch far from simply being an advocation of fan ownership they set out clearly how the current financial model for running football clubs is broken the specific ways in which it fails and how a sustainable alternative model would work as well as fan ownership a strong case is made for club licensing along the lines of the systems practised in germany and in northern ireland the briefing papers also spell out the role that government should take in driving reform through effective changes in legislation rather than through some more direct intervention i found it particularly encouraging at the launch that there were 3 mps present governance reform is definitely still on the political agenda as dave boyle of supporters direct pointed out a pile of all the official reports on football is now over a foot high yet their recommendations have on the whole not been implemented such is the current state of football governance that the failure to take action cannot be justified in real life doing nothing is always an option whatever anyone might claim but doing nothing would have a culpability to the disintegration of professional football attached to it share this share on facebook opens in new window facebook share on x opens in new window x share on reddit opens in new window reddit like loading posted in governance law politics uncategorized tagged 2022 governance law politics 6 comments the portsmouth verdict posted by john beech on august 6 2010 or the great escape thanks to an own goal as a pompey fan not surprisingly my first reaction to the verdict of mr justice mann was one of relief a feeling no doubt shared by all pompey fans and especially by those members of the club s non playing staff for whom the threat of further redundancies will have been eased creditors i would argue should at least been not displeased with the result as the real threat of liquidation would have left them with even less the judgment was based of course on narrow but precise points of law the full details of which have yet to be published matt slater who was in court provides an excellent account of the proceedings on the final day here he writes of mr justice mann s pronouncement so hmrc s arguments about the iniquity of football s millionaires first repayment rules the general iffiness of clubs making tax efficient image rights payments to players with dubious brand value and the serial nature of pompey s antics were irrelevant this case in mann s opinion boiled down to one key question was the vote to decide how pompey get out of this mess with an agreement to pay creditors a reduced amount of the monies they are owed organised correctly the judgement was an unequivocal yes mr justice mann found that none of the five heads of attack by hmrc amount to unfair prejudice nor have they been materially affected in my view hmrc will not be worse off by the situation left by the cva bearing in mind what the alternatives could be for the club there is no worthwhile way of money coming into the club other than by the cva 1 the reasons for his ruling were this case turned on commercial validity and not the football creditors rule this is not the right place to decide whether creditors rules are fair or not there is no way in which any worthwhile solvency can flow into the club other than the cva 2 one way of viewing this is that hmrc s fight to get the football creditors rule overthrown scored an own goal yesterday i had argued a few weeks ago 3 that hmrc were making a tactical mistake in pursuing this line but it gives me little pleasure to see them beaten the football creditors rule is an absurdity if i had a pound for every occasion over the last couple of weeks that i ve been asked to explain it to non football followers well i wouldn t have been able to make any impact on pompey s tax bill but i could dine out modestly invariably the reaction has been one of shock disgust and almost disbelief why should football clubs and players not have to pay their taxes like any other business and its employees is the inevitable question that follows the argument the leagues put up and it is of course their rule not portsmouth s is that without it the integrity of the transfer market could not be sustained without it it is suggested that the financial collapse of portsmouth might have brought down watford i have to say that i just do not think this argument stands up to scrutiny it is tantamount to saying that as a club you should be guaranteed payment for a when selling a player whether your customer the club buying your player can afford it or not that the simple expediency of checking credit ratings is not for you what it allows is an unnaturally high level of transfer fee and this at the expense of hmrc of course normal taxpayers can t see the sense in this as for the watford argument i would argue that had they collapsed as a result of portsmouth s collapse there would have been significant other factors contributing to that collapse there is too the issue of image rights which now have added legitimisation as a means of tax avoidance i e within the law as opposed to illegal tax evasion hardly a good result for hmrc incidentally an interesting story on image rights here in a nutshell a good result for portsmouth and a bad result for hmrc hurray and boo respectively it was in the bigger football picture also a bad result for football there seems to a creeping myopia that the specificity of sport should somehow place its participants in a special category which avoids paying the taxes which everyone else pays sam allardyce s call yesterday if cameron is listening drop the tax bracket will you then we can get the best players in the world to play in the best league in the world x seems to me to be singularly ill timed and out of step with public opinion the leagues are beginning to address the reform agenda but i fear it is too little too late given that a consultation process is taking place about the collection of taxes from companies see bubbling away in the background and in the context of the great deficit the leagues are moving towards their last chance to scrap the football creditors rule before they too face hmrc in court let s hope they have not been buoyed in their intransigence by yesterday s ruling share this share on facebook opens in new window facebook share on x opens in new window x share on reddit opens in new window reddit like loading posted in debts football league governance hmrc insolvency law premier league tagged debts football league governance hmrc insolvency law premier league 9 comments hmrc v the football creditors rule posted by john beech on june 2 2010 it has emerged that hmrc are to mount a legal challenge against the premier league and the football league in an attempt to overthrow the football creditors rule 1 until september 2003 the crown and hence the internal revenue ir and customs excise c e who subsequently merged to form her majesty s revenue and customs hmrc enjoyed the legal status of preferred creditor they got paid in full before any remaining money was divided between the remaining creditors because of football s football creditors rule there was a clear priority on who had claims against an insolvent company the crown football creditors e g other clubs players the rest with the loss of its legally enshrined preferred status the crown then fell behind football creditors in the pecking order accountancy age summarises the current situation well currently if a club enters administration they are bound by the football creditors rule meaning some creditors such as players and managers will be paid in full from the administration and the remaining payments divided between the unsecured creditors including hmrc the rationale for having the rule is that football clubs need the certainty that they will receive funds for the sale of a player to another club without the rule the transfer market would collapse with selling clubs losing out to defaulting buying clubs you can see their point but there are plenty of other situations in which failing to pay debts in full is problematic an obvious example is st john s ambulance who recently got worse treatment than football creditors from portsmouth and crystal palace in both cases fans to their credit rallied round and paid the debts small businesses who end up being offered 20p in the pound at portsmouth or even 1p in the pound at crystal palace by adminstrators find it hard to stomach that clubs such as chelsea or manchester city are guaranteed priority in receiving a full pound in the pound according to legal expert david robert...