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Like I said, not my experience.

Penalties on what? PAY/NI? Not been my experience that these are applied in practice.

PAYE is indeed due on the 19th of the month following the month it was deducted from salaries in. In practice the Revenue are very slow/ineffective in chasing this up. They are better now I would say, but still not great. In practice many businesses who are short of cash use the Revenue effectively as a source of additional working capital. I have done it myself a couple of times when working as a financial controller at smaller companies. Being nine months in arrears is not unusual in my experience. Each year there is a "cash up" when formal returns are made to HMRC in May of PAYE/NI deducted in the tax year and what has been paid to date. Settlement of any balance is due at this time. I've always thought it wrong that the tax authorities are so weak in collecting these monies. It is open to abuse and can actually be detrimental to businesses who get all too easily into arrears. It gives them a false view of cashflow. VAT is different. Historically HMC&E (and now HMRC) are much stricter in collecting VAT. There are more immediate and more stringent penalties for defaulting on VAT. I suspect most of the £9m is indeed PAYE.

Definitely.

Not really. They cannot meet their running costs and owe HMRC £9m is "current" VAT/Paye.

Did this money actually go straight into Rangers though? Or was it routed into the business in such a way that it is the loan from CW's company which was used to pay the bank debt. Perhaps this cash has been used to repay a significant chunk of the loan to CW mentioned above.

Incorrigible

Good to see two young, talented guys contesting this. Let's hope they maintain their form towards the Worlds.

And there will be even more watching the young players after Wednesday's result. There are plenty good young players throughout the country, but the difference with Falkirk is clearly that there are so many getting regular games for the first team.

It was indeed that Robbie Winters. Decent enough, if low key, game. Falkirk's youngsters played some good football, always looking to play passes. Neil McFarlane urging them on from the side. They were deservedly one nil up at the interval, but I thought we maybe did enough to snatch a draw second half with Winters moved back into an attacking midfield role, but our final ball was poor and big Armand continues to disappoint.

What the f*ck does that mean?

Spot on.

Cracking first stage with the sort of drama the tour always seems to serve up already. The time loss for Contador already puts a different spin on the race. Terrific finish from Gilbert. When Cancellara burst clear I though he would take some stopping but Gilbert nailed him. The spectator who caused the crash should be flayed.

Really enjoyed the game. Great to have football back and a glorious day to boot. Decent football from both sides and pretty entertaining given we are just a week or so into pre-season and there were so many trialists on show for both teams. I've seen Murdoch three times now and he looks a really promising young player. Strong, athletic and competitive, looks to do the simple thing. Can go on to be an important player for the Bairns.

Terrific final. Nadal showing once again that even among great champions he has something a bit extra. The guy's made of steel - physically and mentally.

I'll give you that, but how do you think that will look when Nadal's career is finished? No, but it's not really relevant. Yes there is. You explain it well as follows:

This is the French Open we are talking about. I assume you're aware of Nadal's record there? The greatest in tennis history? That's not something which is significantly affected by his recent form IMO. The great players deliver at the top level. Your "he just needs to play the big points better (3/12 on break points as opposed to 4/8 for Nadal)" illustrates the difference. It's not a big one looking at the cold numbers, but it's a world of difference when it comes to determining who wins and who loses.

Because he's a machine.

Problem is even if Murray were to play his best tennis, he will almost certainly lose. Got a chance on other surfaces, but this is Nadal on clay at the French Open.

Indeed. Just because they are goalkeepers doesn't mean they should be treated any differently to outfield players. What Falkirk need IMO is an experienced proven keeper at first division level or above who can still deliever consistent performances. I imagine they will try and sign someone like that and have the under 19s goalie as back up.

Get a pre-shot routine. You could read a good golf "mind" book (e.g. Bob Rotella's "Golf is not a Game of Perfect). Or get this guy's dvd. Golf Brain

Interestingly I have an uncontrolled draw. I'm not sure that low lofted drivers are as difficult to hit as they used to be. Mine's a 9.5deg and I can still get plenty height and length. Modern drivers are pretty easy to use if you get one that suits your swing.

This is a good tip as well. You can set whatever is a reasonable "par" for your standard and change it as you improve. When I first started playing, my pals and I were 9 or 10 years old and we initially played to "double par", so a par 4 was an 8 for us etc.

I once had 21 putts for a round. I wish I could put like that now.