I don't think much of the HMRC statement tbh, it doesn't help me one way or the other on whether or not sfa/uefa will recognise the continuity of the club. (never heard of a British law that covers it). Re: the sfa and conditional membership, I don't remember hearing or reading confirmation from the SFA, that they accept we are the same club, if there is then thats a huge relief. If you mean the act of transferring the membership in itself is confirmation then maybe/hopefully your right, the other side of that argument is the conditions were attached to the membership itself and any club getting said membership would have to take on the conditions that came with it. As I said earlier the nimmo statement is the most promising by far, that makes me much more confident that the SFA will do the right thing, that will ensure UEFA follow suit. Talked the issue to death now, I'm nowhere near as worried as I was so I'll leave it at that.