----- Original Message ----- 
> Oh, and for the avoidance of doubt/clarification, you know full well Rick
> that is not what I said.

In that case you must be arguing that Leeds in a one-off and that the rest 
of the League should agree to pay our debts for us on that basis. Why should 
what appliies to Leeds not be the same for every other league club in the 
future ?

> HMRC has an issue with football, not with LUFC or the % they got per se.

You continue to maintain that this is a test case of the football creditor 
rule with no evidence of any kind to support that assertion. The Trust also 
has no evidence but has attempted to obtain reassurance on this point. The 
best assurance available is that the HMRC Leeds challenge is NOT a test case 
of the football creditors rule. If it had been, then an obvious further 
relegation would have been the immediate and inevitable step.  We would now 
be in the 4th division and the current argument would be over.
If you have some contrary evidence then please say what it is.
I am not saying that HMRC don't have an issue with the football creditors 
rule because this is an established fact. I'm saying that this is not (at 
present at any rate) a test case of that situation. 


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