Don't know all of the ins and outs of either case but EBT's are often used as part of complex tax avoidance schemes. I suspect that in most of these cases the employer has utilised an EBT based scheme and effictively paid the salaries without deducting tax. The Revenue have been looking in to these arrangements and have presumably concluded that in these cases they do not work from a tax point of view. The clubs can challange this in court but have presumably decided that either they can't afford to or they are likely to lose if they do.
Effectively then this isn't about the clubs not paying over money they have deducted its about not deducting the money in the first place.

well at the moment all the assets are in the hands of the administrators, they could sell the stadium and training ground if they wanted. however part of ibrox is listed, so selling it would be tricky, and the training ground has planning and devt restrictions on it - they can't have residential useage on it, so that scupper them quite a bit. i read a bit about mr whyte the owner this week, lots of question marks about his takeover and financial strategy so rangers story will be a bit different to that of other clubs - the hmrc issue is merely muddying the waters in rangers case - thier problems lie deeper

The story of the owner reminds me of Kath being here

[urlhttp://www.dailymail.co.uk/sport/football/article-2104025/Craig-Whyte-used-24m-season-ticket-money-pay-bank.html[/url

So he did what Bartlett at City did, sold tickets to a third party (I wonder how many City fans get their tickets from Ticketmaster)

Also pretty much shows misfeasance on the part of the Rangers owner

A £1 coin was thrown onto the pitch on Saturday. Police are undecided whether it was a missile or a takeover bid