I wonder how different things could have been had HMRC accepted our CVA?... Surely now more than ever, it has proved that this has worked out very bad for the taxpayer. With little return expected from liquidation and talk of several clubs going under because of a Newco being forced in the 3rd Div, I think HMRC are now biting their lips over the thought of job loses and other clubs going to the wall - surely this is bad for the economy and not in the interest of the taxpayer. Did they ever take any of this into consideration when rejecting the CVA?!