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Which was particularly hilarious at the time, because if they'd just turned up that day and lost the game, then they'd have stayed up.

When a club thats on the breadline and/or in financial strife defrauds HMRC (a Luton or a Chesterfield), then you can see a reason for it - not that it makes it in the slightest bit justifiable or excusable obviously. When a club has its snout deeply buried in the Premier League trough though...