Leaving aside the fact that the SPL's interest lies in the dead club's undeclared (EBT) payments/'double contracts' in breach of SPL rules, if the 'Big Tax Case' tribunal finds in favour of HMRC then who is actually liable for the unpaid tax?
The dead club will obviously be seen as not having paid it but what did they do with the funds? Did they, in fact, deduct an equivalent or some amount (unlikely I know) from the EBT payments made to players and use it for the benefit of the club or was it simply a case of this money being paid in full to the players without anything/tax being deducted at source, in which case are the players themselves liable?
Just asking the questions as a matter of interest - it seems to me that, legally, either the dead club are liable for any unpaid tax or the players are liable themselves ... or can it be both within the UK system?
The dead club will obviously be seen as not having paid it but what did they do with the funds? Did they, in fact, deduct an equivalent or some amount (unlikely I know) from the EBT payments made to players and use it for the benefit of the club or was it simply a case of this money being paid in full to the players without anything/tax being deducted at source, in which case are the players themselves liable?
Just asking the questions as a matter of interest - it seems to me that, legally, either the dead club are liable for any unpaid tax or the players are liable themselves ... or can it be both within the UK system?
