http://boards.footymad.net/forum.php?tno=424&fid=203&sty=2&act=1&mid=2121707077
This thread is interesting. Aside from Ash1987 (who is a total bell end) - there is an interesting quote that of the £20m increase, 17m is a fine imposed by HMRC which they are entitled to do, by law. this brings them way over the 25% of the unsecured debt.