At a disciplinary hearing today (Monday, 24 November) the SPFL Board charged Livingston Football Club with a number of breaches of SPFL Rules relating to non-payment of tax.
Livingston pleaded guilty to breaches of SPFL Rules E20, E22 and E29, having failed to advise the SPFL that it had been in default of its tax obligations in relation to payments made to players.
This meant that Livingston had been able to register professional players in registration periods when it otherwise would not have been able to do so.
As a result, the club were deducted five points in the SPFL Championship with immediate effect and were fined £10,000.
SPFL Chief Executive Neil Doncaster commented: “The tax default and reporting rules are an integral part of maintaining a fair league competition.”
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