Livingston FC have been deducted five points by the SPFL over a failure to pay tax. The Championship club admitted at a disciplinary hearing that it had failed to advise the SPFL at the time that it had been in default of its tax obligations in relation to player payments during the 2010/11 season.
As well as a five point deduction, Livingston has also received a £10,000 fine. The club’s transgressions had allowed it to register players when it should not have been able to do so.
SPFL chief executive Neil Doncaster said: “The tax default and reporting rules are an integral part of maintaining a fair league competition.”
Livingston FC Chairman Gordon McDougall said: “The club are working with their accountants and HMRC to establish exactly how much tax is due to be paid. We will be making no further comment on the situation.”
The deduction means that the club are now on four points, at the bottom of the Championship, seven points behind fellow relegation candidates, Cowdenbeath. Livingston are also currently unable to register new players after volunteering information about undeclared bonus payments earlier this year.