Английская Википедия:Administration (British football)

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Шаблон:Short description Шаблон:Use British English Шаблон:Use dmy dates In the United Kingdom, football clubs sometimes choose to enter administration (sanction) when they are unable to pay off outstanding debts. Under the Insolvency Act 1986, a business will face a winding-up order bringing them to court and if it is shown that a business cannot pay debts as they fall due or cannot repay outstanding debts then the company will be classified as insolvent.[1] Administration puts accountants "in charge of pretty much everything apart from coaching the players and picking the team".[2] For a football club in administration, the "football creditors rule" requires football-related debts such as wages owed to players and staff, and transfer fees owed to other clubs to be paid first.[3]

England and Wales

In 2000, ITV Digital bought the broadcasting rights to Football League and League Cup matches in a three-year, £315m deal.Шаблон:Citation needed In March 2002, the company went bankrupt owing the League £180 million which it said it "cannot afford to pay".[4] Because of this, many Football League clubs had financial problems and entered administration.[5][6]

Before the implementation of a points deduction it was perceived that clubs had "manipulated and abused [administration] as a way of shedding debts then restructuring, and borrowing again once the hapless creditors had been fobbed off with their 8p in the pound".[2] In September 2003, it was proposed that clubs entering administration would be docked 10 points. A 'fit and proper persons' test was also introduced in an attempt to prevent fraudulent activities. If a person was previously director at a club which was in "administration twice during a five-year period" or at "two different clubs that have each gone into administration in a five-year period" then they would be prevented from becoming the controlling shareholder of a Football League club.[7] A 'fit and proper persons' test was also introduced for directors of Premier League clubs.[8] In November 2009, Stephen Vaughan, Sr. became the first director to fail the 'fit and proper persons' test.[9]

To ease financial problems for clubs that had been relegated, "parachute payments" were introduced to give time to adapt to the financial gulf between divisions.[10] The deductions of 10 points in the Football League and 9 points in the Premier League were ratified in 2004, with the rule in place from the start of the 2004–05 season.[11][12] The League also adopted rules that prevented any side from being in administration for either two successive seasons or eighteen consecutive months.[13] The reason for the deduction being a point less in the Premier League was that the teams play eight fewer fixtures than Football League clubs.[12] The first club to incur this new penalty were League One side Wrexham F.C. who entered administration on 3 December 2004.[13]

Leeds United filed for administration with only a few days remaining in the 2006–07 season, which automatically triggered a 10-point penalty. This placed Leeds at the bottom of the table and relegated the club, but they were extremely likely to have been relegated anyway. By entering administration during the 2006–07 season, they hoped to avoid starting the 2007–08 season on −10 points. The following week, Boston United entered administration in the final minutes of a defeat to Wrexham which ensured they were relegated to the Football Conference, meaning they likewise avoided starting the following season on -10 points (though they would find themselves being double-relegated to the Conference North for unrelated reasons).[14] The Football League saw both cases as clubs trying to exploit a loophole, and changed the rules. From 2007–08, any club entering administration after the fourth Thursday in March would have their 10-point deduction suspended until the following season. If the club is relegated the points will be deducted from their tally at the start of next season. If the club stays up the 10 points will be taken off their final total. [15]

On 26 February 2010, Portsmouth became the first Premier League club to enter administration.[16]

Football creditors rule

In a situation of insolvency, the "football creditors rule" means that debts to other clubs or players are prioritised and must be paid in full before the club is eligible to compete again in the league.[17] The Enterprise Act 2002 made reforms to the insolvency act and, from 15 September 2003, the altered procedures for administration were implemented.[18] Most notably it abolished the Crown's preferential right to recover unpaid taxes ahead of other creditors.[19] As such, HM Revenue and Customs (HMRC) is now often not paid in full (between 2003 and 2010, outstanding unpaid taxes to the HMRC amounted to £30 million).[20] This legality of the football creditors rule was challenged in 2004 in Inland Revenue Commissioners v The Wimbledon Football Club Ltd. However, it was found that "full payment to football creditors (out of third party funds) ahead of preferential creditors did not infringe the provisions of section s4(4)(a) of the Act" and "differential treatment may be necessary to secure the continuation of the company's business and may be regarded as supportable".[21]

In 2011 HMRC brought another challenge to the football creditors rule in the High Court, this time on the basis that it breached fundamental principles of insolvency law, including the pari passu rule that all unsecured creditors should be paid on a proportionate basis. However, in May 2012 the court rejected the challenge as it found that the rule was not a deliberate evasion of insolvency law.[22]

List of clubs in England and Wales that have entered administration or CVA

Club Entered
administration/CVA
Exited
administration/CVA
League(s) Deduction(s)
Bradford City 1983 1983
(Old company dissolved)[23]
Third Division None
Charlton Athletic Шаблон:Dts[24][25] Шаблон:DtsШаблон:Refn

(Old company dissolved)[26]

Second Division None
Middlesbrough Шаблон:Dts Шаблон:Dts[27]Шаблон:Refn

(Old company dissolved)[28]

Third Division None
Tranmere Rovers 1987[29] 1987[30] Fourth Division None
Newport County 1989[31] Шаблон:Dts
Dissolved[31]
Football Conference None
Walsall 1990 None
Northampton Town 1992 None
Kettering Town 1992 None
Aldershot 1992 None
Maidstone United 1992 None
Hartlepool United 1994 None
Barnet 1994 None
Exeter City 1994 None
Gillingham 1995 None
Doncaster Rovers 1997 None
Millwall Шаблон:Dts Шаблон:Dts
(Old company dissolved)[32]
Second Division None
Bournemouth 1997 None
Crystal Palace 1998 Шаблон:Dts Second Division None
Chester City Шаблон:Dts[33] Шаблон:Dts[34] Third Division None
Portsmouth 1998 1999 Second Division None
Hull City Шаблон:Dts[35] Шаблон:Dts[36]Шаблон:Refn Third Division None
Queens Park Rangers Шаблон:Dts[37] Шаблон:Dts[38] First Division None
Bury Шаблон:Dts[39] Second Division
Third Division
None
Halifax Town Шаблон:Dts[40] Шаблон:Dts[41] Third Division
Football Conference
None
Bradford City Шаблон:Dts[42] Шаблон:Dts[43] First Division None
Notts County Шаблон:Dts Шаблон:Dts[44]
(Old company dissolved)[45]
Third Division None
Barnsley Шаблон:Dts[46] Шаблон:Dts[47] Second Division None
Leicester City Шаблон:Dts[48] Шаблон:Dts[49]
(Old company in liquidation)[50]
First Division None
Port Vale Шаблон:Dts[51] Шаблон:Dts
(Old company dissolved)[52]
Second Division None
York City Шаблон:Dts[53] Шаблон:Dts[54]
(Old company dissolved)[55]
Third Division None
Luton Town 2003[56] 2003 Second Division None
Derby County Шаблон:Dts[57] Шаблон:Dts[57] Championship NoneШаблон:Refn
Ipswich TownШаблон:Refn Шаблон:Dts[58] Шаблон:Dts[59] First Division None
Wimbledon Шаблон:Dts[60] Шаблон:Dts[61] (As MK Dons) First Division None
Oldham Athletic Шаблон:Dts[62] Шаблон:Dts[63]
(Old company dissolved)[64]
Second Division None
Darlington Шаблон:Dts[65] Шаблон:Dts[66] Third Division None
Bradford City Шаблон:Dts[67] Шаблон:Dts[68]
(Old company dissolved)[69]
First Division
League One
None
Wrexham Шаблон:Dts[13] Шаблон:Dts[70] League One
League Two
Шаблон:Nts pts
Cambridge United Шаблон:Dts[71] Шаблон:Dts[72] League Two Шаблон:Nts pts
Rotherham United Шаблон:Dts[73] ??? League One Шаблон:Nts pts
Crawley Town Шаблон:Dts[74] Шаблон:Dts[75] Conference National Шаблон:Nts ptsШаблон:Refn
Boston United Шаблон:Dts[76] Шаблон:Dts[77] League Two Шаблон:Nts ptsШаблон:Refn
Leeds United Шаблон:Dts[78] Шаблон:Dts[79]
(Old company dissolved)[80]
Championship
League One
Шаблон:Ntsh10 pts
−15 ptsШаблон:Refn
Luton Town Шаблон:Dts[81] Шаблон:Dts[82]
(Old company dissolved)[83]
League One
League Two
Шаблон:Ntsh10 pts
−20 ptsШаблон:Refn
Bournemouth Шаблон:Dts[84] Шаблон:Dts[85]
(Old company dissolved)[86]
League One
League Two
Шаблон:Ntsh10 pts
−17 ptsШаблон:Refn
Rotherham United Шаблон:Dts[87] Шаблон:Dts[1]
(Old company dissolved)[88]
League Two Шаблон:Ntsh10 pts
−17 ptsШаблон:Refn
Halifax Town Шаблон:Dts[89] Шаблон:Dts[90] Conference National Шаблон:Nts pts
Darlington Шаблон:Dts[91] Шаблон:Dts[92] League Two Шаблон:Nts pts
Southampton Шаблон:Dts[93][94] Шаблон:Dts[95] Championship
League One
Шаблон:HsШаблон:NtshN/A
−10 ptsШаблон:Refn
Stockport County Шаблон:Dts[96] Шаблон:Dts[97] League One Шаблон:Nts pts
Chester City Шаблон:Dts[33] Шаблон:DtsШаблон:Refn
Dissolved
Conference National −25 ptsШаблон:Refn
Northwich Victoria Шаблон:Dts[98] Шаблон:Dts[99]Шаблон:Refn Conference National −10 ptsШаблон:Refn
Farsley Celtic Шаблон:Dts[100] Шаблон:Dts
Dissolved[101]
Conference North Шаблон:Nts pts[102]
Salisbury City Шаблон:Dts[103] Шаблон:Dts[104][105] Conference National Шаблон:Nts ptsШаблон:Refn
Weymouth Шаблон:Dts[106] Шаблон:Dts[107] Conference South None
Crystal Palace Шаблон:Dts[108] 20 August 2010[109]
(Old company dissolved)[110]
Championship Шаблон:Nts pts
Portsmouth Шаблон:Dts[16] Шаблон:Dts[111]
(Old company dissolved)[112]
Premier League Шаблон:Nts pts
Plymouth Argyle Шаблон:Dts[113] Шаблон:Dts[114]
(Old company dissolved)[115]
League One Шаблон:Nts pts
Rushden and Diamonds Шаблон:Dts[116] Шаблон:Dts
Dissolved[117]
Conference National None
Darlington Шаблон:Dts[118] Шаблон:Dts
Dissolved[119]
Conference National Шаблон:Nts pts
Portsmouth Шаблон:Dts[120] Шаблон:Dts[121]
(Old company dissolved)[122]
Championship Шаблон:Nts pts
Port Vale Шаблон:Dts[123] Шаблон:Dts[124]
(Old company dissolved)[125]
League Two Шаблон:Nts pts
Coventry City Шаблон:Dts[126] Шаблон:Dts[127]
(Old company dissolved)[128]
League One
League One
Шаблон:Nts pts[126][129]
−10 pts[130]
Aldershot Town Шаблон:Dts[131] 31 July 2014
(Old company dissolved)[132]
League Two
Conference National
N/A
-10 pts
Bolton Wanderers Шаблон:Dts[133] Шаблон:Dts[134]
(Old company in liquidation)[135]
Championship
League One
N/A
Шаблон:Nts pts[136]
Bury Шаблон:Dts[137] CVA terminated on 9 March 2020; new CVA sought.[138] League One Шаблон:Nts pts[139]
Rhyl Шаблон:Dts[140] Шаблон:Dts
Dissolved[140]
Cymru North NoneШаблон:Refn
Wigan Athletic Шаблон:Dts[141] Шаблон:Dts[142]
(Old company in liquidation)[143]
Championship
League One
Шаблон:Nts pts[141]
N/A
Bury Шаблон:Dts[144] Шаблон:Dts[145] N/A N/A
Derby County Шаблон:Dts[146] 1 July 2022[147] Championship Шаблон:Nts pts[146]

Company voluntary arrangement

Football clubs may also negotiate a Company voluntary arrangement (CVA). While not strictly the same as administration, the EFL regards a CVA as an insolvency event and imposes a 12-points deduction. Debts to football creditors also need to be settled in full, if league membership is to be retained.[148] In July 2019, Bury owner Steve Dale agreed a CVA with creditors to avoid the club going into administration; the club were deducted 12 points ahead of the 2019–20 season,[148] but Dale's failure to provide the EFL with full details of the CVA led to Bury's opening fixtures being suspended ahead of a possible expulsion from the League.[149] On 27 August 2019, the EFL announced that Bury's membership of the league had been withdrawn.[150][151] On 27 November 2020, Dale placed the club into administration.[144]

Scotland

Following the adoption of a points sanction in the English Football League, a similar rule was proposed for adoption by the Scottish Premier League (SPL) in December 2003.[152] It was announced in January 2004 that SPL clubs going into administration in the 2004–05 season would be subject to a 10-point deduction and be prevented from signing new players. With Motherwell and Dundee already in administration at the time, it was decided that if "they are not in the process of coming out of administration by 31 May", the deduction would be applied at the start of the following season.[153] Furthermore, the Scottish Football Association would not allow clubs in administration to play in European competition.[154] Both Motherwell and Dundee met the required conditions to avoid the deduction of points.[155] The 10-point penalty was subsequently applied to Gretna in the 2007–08 season[2] and Rangers in 2011–12.[156]

Although the Scottish Football League (SFL) had no automatic deduction of points for clubs going into administration, it reserved the right to "deduct championship points before or during a season and/or to impose a player registration embargo on any club".[157] This meant that its penalties for insolvency varied; Dundee were docked 25 points in the 2010–11 season because it was the second time they had entered administration in a relatively short period.[158] The SFL also had the power to place a team in the bottom tier (Third Division) if there were any doubts that the club could fulfill their fixtures for the forthcoming season.[159]

The administration and liquidation of The Rangers Football Club Plc prompted much discussion in Scotland about what sanctions (if any) are appropriate for an insolvent club.[160] When Rangers entered administration in February 2012, the club was docked 10 points in the 2011–12 Scottish Premier League. The SPL clubs agreed to amend the penalty for administration to the greater of 10 points or one third of the club's tally in the previous season.[161] Rangers attempted to agree a CVA with its creditors, but this offer was rejected by HMRC in June 2012.[162] The business and assets of Rangers were instead sold to a new company.[162] One of Rangers' assets was its membership of the SPL, but this could not be transferred without the approval of the other SPL clubs.[162] Rangers' application for transfer was rejected by a 10–1 majority.[163] The SPL attempted to negotiate a deal with the SFL whereby Rangers would enter the First Division (second tier).[164] This was rejected by SFL clubs, who instead voted for Rangers to be granted associate membership of the SFL and a place in the Third Division (fourth tier).[164]

When the SPL and SFL merged to form the Scottish Professional Football League (SPFL) in 2013, the penalty for entering administration was standardised as 15 points.[165] Hearts entered administration days before the leagues merged and were docked 15 points for the 2013–14 season under the old SPL rules, as they had earned 44 points in the 2012–13 season.[165]

List of clubs in Scotland that have entered administration

Шаблон:Expand list

Club Entered
administration
Exited
administration
League(s) Deduction(s) and/or other sanctions
Queen's Park Шаблон:Dts[166] Шаблон:Dts[167] Third Division None
Greenock Morton Шаблон:Dts[168] Шаблон:Dts[169] First Division None
Clydebank Шаблон:Dts[170] Шаблон:Dts
Became Airdrie United[171]
Second Division None
Airdrieonians Шаблон:Dts
Dissolved[172]
First Division None
Motherwell Шаблон:Dts[173] Шаблон:Dts[174] SPL None
Dundee Шаблон:Dts[175] Шаблон:Dts[176] SPL None
Livingston Шаблон:Dts[177] Шаблон:Dts[178] SPL None
Gretna Шаблон:Dts[179] Шаблон:Dts
Dissolved[180]
SPL Шаблон:Nts pts[2]
Demoted to Third Division[181]
Livingston Шаблон:Dts[182] Шаблон:Dts[183] First Division Demoted to Third Division[184]
Dundee Шаблон:Dts[185] Шаблон:Dts[186] First Division Шаблон:Nts pts[187]
Rangers Шаблон:Dts[156] Шаблон:Dts[188]
(old company in liquidation)[189]
SPL Шаблон:Nts pts[190]  After the business and assets of Rangers were sold to a new company,[188] the SPL member clubs refused an application for the Rangers SPL membership share to also be transferred to the new Rangers company.[191] Rangers were instead accepted into the Third Division (fourth tier) for the 2012–13 season.[192]
Dunfermline Athletic Шаблон:Dts[193] Шаблон:Dts[194] First Division Шаблон:Nts pts[195]
Heart of Midlothian Шаблон:Dts[196] Шаблон:Dts[197] SPL Шаблон:Nts pts[196]

Clubs in other sports that have entered administration

Club Entered
administration
Exited
administration
Sport League(s) Deduction(s)
Crusaders RL Шаблон:Dts[198] Шаблон:Dts[199] Rugby League Super League Шаблон:Nts pts[200]
Wakefield Trinity Шаблон:Dts[201] Шаблон:Dts[202] Rugby League Super League Шаблон:Nts pts[203]

Notes

Шаблон:Reflist

References

Шаблон:Reflist

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