He had to make us insolvent to enter administration, but was unable to use the normal credit sources such as banks. He then manufactured insolvency by arrears in tax to an unsecured creditor, a loan from future season tickets, another unorthodox source, and an array of other more minor debts, as well as general well documented chaos in his accounts like any bankcrupt or insolvent. This allowed him to approach for his own administrator leaving HMRC trailing in his wake 24hrs later. Being insolvent now allows the club to deal with the tax case win or lose forever via the legal mechanism of administration. I would like to think that in his plan, that he can dictate as major creditor. I've got a feeling that money is chaotically but stashed to deal with any eventuality in the CVA, but what happens in administration is hopefully his end game, and in exiting administration we will have a debt free club, ripe for buyers, with no avenue of appeal from HMRC. I can dream