http://news.bbc.co.uk/1/hi/uk/7741859.stm
More than £28m of tax money owed by struggling football clubs in English divisions has been written off by HM Revenue and Customs, the BBC has found.
The debt was incurred by 18 clubs which have gone into administration with unpaid tax bills in recent seasons.
When a football club goes into administration, the "football creditors rule" requires all football-related debts - to players, coaching staff and other clubs - to be paid first and normally in full.
HMRC is not deemed a preferential creditor and has to line up with other non-football creditors to share what is left in the pot. That means the taxman is typically paid 5-10% of what is actually owed.