Get in line.

When I worked I used to be involved, among other things, in bankruptcy proceedings, and I remember feeling very sorry for "ordinary" creditors, who always had to take their place in the queue behind any government creditor, like the Inland Revenue or the VAT people, and by the time they had been paid off (in full) there was usually little left for the other creditors. Always seemed rather unfair. But now it seems the rules for football clubs are different. The present proceedings against Portsmouth FC have drawn attention to the fact that where a football club is involved, the Revenue have to take second place to any "footballing creditors". So the players' and staff's wages, any transfer fees which have been agreed but not paid and such like will take precedence over any money owed to HMRC. Which considering that what is owed to HMRC is owed to us, the tax-payer, seems equally unfair!