Clubs, under league rules, are compelled to pay so-called ‘super creditors’ – players, managers and other clubs – before settling other debts, including those with the taxman.
But according to insolvency experts attempting to rebuild football finances, the Revenue has changed its stance and does not want to wait for its money.
Under the super creditor rule, which effectively overrides insolvency law, the Revenue was entitled to claim one year of taxes and must then wait alongside other unsecured creditors for the remainder.
Begbies Traynor partner Nick Hood has attempted to save Kingstonian FC by paying only £15,000 of a £200,000 debt to the taxman but is not hopeful.
He said: ‘The Revenue is now refusing all offers that mean insolvency laws are not applied.’
Matt Dunham of RSM Robson Rhodes, who helped Bury FC out of insolvency, said he had received a similar message. ‘The Revenue wanted to treat the club as any other company. It believes football creditor status is inappropriate,’ he said.
A Revenue spokesman said: ‘We would never comment on individual cases. We treat all companies the same according to insolvency law.’
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