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Livingston FC deducted points after tax failure

FIVE points have been deducted from Scottish Championship side Livingston FC after its failure to pay tax on player bonuses during the 2010/11 season.

The club also admitted failing to notify the Scottish Professional Football League (SPFL) that it was in default on its tax obligations at the time, meaning it was able to register players when it should not have been able to. As a result, it has been fined £10,000 by the league.

SPFL chief executive Neil Doncaster said: “The tax default and reporting rules are an integral part of maintaining a fair league competition.”

Livingston are bottom of the Scottish Championship, with two wins and three draws from 14 games.

Livingston chairman Gordon McDougall told BBC Scotland: “The club are working with their accountants and HMRC to establish exactly how much tax is due to be paid.

“This matter was the subject of a voluntary declaration by the club. We will be making no further comment on the situation.”

The club changed its name from Meadowbank Thistle in 1995 when it moved to West Lothian.

It won a place in the UEFA Cup in 2002, but has endured two spells in administration – first in 2004/05 and again in 2009.

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