20 mai 2011 - Letter from HMRC marks a significant change in circumstances but SFA may not have been notified immediately

Description:

If or when this ever happened and who at SFA had knowledge of the letter in 2011 and 2012 is not known, but that letter signaled a significant change in the status of the liability as described in RFC Interim Accounts and RFC Auditors report that enabled SFA to grant a licence and its delivery would have alerted the SFA to the change in liability status in time for them to question the reason for granting before notifying UEFA of clubs granted a licence on 26th May 2011..