Category: Crime and Punishment Five top officials at Boston United Football Club evaded £323,000 of tax on players and staff wages to boost the team's ailing finances, a court heard today (Tuesday).

The team's former manager Steve Evans, 43, and ex-chairman Patrick Malkinson, 64, have already admitted plotting to avoid paying thousands in income tax and national insurance over four years.

But two club accountants and the general manager deny taking part in the scam, which helped the Lincolnshire Club rise through the league and boost ticket sales by ten times. They are currently struggling at the bottom of Coca Cola League 2.

Former general manager John Blackwell, 59, chartered accountant and ex-payroll manager Brian James, 61, and fellow accountant, 57 year-old Ian Lee deny conspiracy to cheat revenue and customs between April 5th 1997 and June 1st 2001.

Prosecuting, Martin Hicks QC, told Southwark Crown Court: "The unlawful scheme in this case was to cheat the public revenue out of Pay as You Earn income tax and class one national insurance contributions, tax and contributions that were owed in respect of running a football club.

"The method deployed was simple. Wages to various players and staff which attracted tax were disguised as out of pocket expenses which don't attract tax.

He told the jury: "The motive for the cheat was not one of personal greed. At the time the club was going through financial difficulties and was at risk of going under.

"By concealing the true extent of payment to players and staff, the club could afford to falsely inflate its budget and attract players who would otherwise be beyond their grasp.

"They undoubtedly secured a competitive advantage, an advantage over rival football clubs and their players and supporters at a time when promotion to higher leagues was seen as key to the club's survival."

Boston United, which in 1997 was fourth from bottom of the Unibond league, was selling around 400 tickets per match and only employed part-time players.

But by 2001 the players were full time, the team was top of the Nationwide Conference League and regularly sold 4,000 tickets to matches, Mr Hicks said.

Malkinson, of Spilsby Road, Boston, Lincs, and Evans of The Cloisters, Eye, Peterborough, earlier pleaded guilty to their part in the conspiracy.

This is cache, read story here