But isn’t the club owned by Coolsilk? Would it not be all the directors/owners of Coolsilk who are liable?
If so could the HMRC use resources from elsewhere under the Coolsilk umbrella to pay for this debt?
No, Coolsilk is a seperate limited company that own the ground, carpark and training facilities. Scunthorpe United Football Club Limited are tennants (albeit rent free) of Coolsilk. They may have the same director in the board, but they are seperate legal entities and neither is liable for either’s debts / liabilities.
The actual HMRC debt was created by Scunthorpe United Football Club Limited due to non payment of tax when the tax was due, and they (Scunthorpe United Football Club Limited) are liable for the tax debt and any associated penalties etc.