not really had much chance to read up on the issue but if retrospective then the clubs should have been aware of the risk when implementing it

They were as stated earlier Dave Whelan at the time the Arsenal mob were caught out stated he would not go near it for either the rugby or football clubs and advised those using it at the time to not continue with the practice, the £125k Wigan paid for Gleeson for example may as well been on a cheque made out to HMRC.

Hopefully it won't affect us too much, as we don't have many expensive Aussies on our books now compared to a few years ago. And I'm not sure about the club being liable for unpaid PAYE. If an employer makes a mistake, the employee pays it, as it is tax that the employee owes, not the employer.

Unless of course the contract clause guarantees a net amount, and in which case the club would be required to reimburse the player for the extra tax sought.

Who knows, but the taxman cometh, and doesn't stop.

if an employer fails to correctly account for PAYE it is their liability not the employee and could be "grossed up" to reflect amount employee gets in hand

may not be relevant here though