Credit where it's due‏

"The prospect of Chelsea or Spurs, or a host of millionaire players and former players, being paid in full while others have to accept a fraction of what they are owed is not a healthy one for the game."

A bloody great big understatement that is.
It seems odd that the people who ran the club into the ground have a far better chance of getting their money back than the charities and tiny businesses may end up with barely pennies in the pound.

I'd say HMRC should get back its preferred creditor status as it's the public purse, and footballers and clubs should loose their status with some link to their income so that lower leagues players and clubs can benefit but not the millionaires who don't need the money.
How is a bit more difficult