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Boro to sue Derby

Middlesbrough are to sue Derby County over alleged breaches of the Football League's profitability and sustainability rules: Court action

As this dispute turns ugly two days before the play off final, one fears that the real winners will be the lawyers.

The EFL is to review the relevant rules this summer after allegations that clubs are exploiting the system by selling off their grounds and leasing them back as a way of balancing the books. Sheffield Wednesday and two other Championship clubs have reportedly followed the example of the Rams who sold Pride Park to the club's owner Mel Morris last year for £80m. This enabled them to record a pre-tax profit of over £14m for 2017/18.

EFL profitability and sustainability rules do not prohibit such sale and lease-back schemes which are an accepted method of dealing with cash flow problems in other sectors of the economy. However, many clubs see it as a use of creative accounting to bypass financial fair play regulations. and hence unethical.

Aston Villa raised £4m through the sale of a car park close to Villa Park last year and will look at selling the whole stadium if they are found to be in breach of EFL spending limits.

Mel Morris, Derby's owner, has now accused Boro of 'bitching', so the edifying spectacle continues: Rams response

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