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You don't seem to have grasped the reality of the situation. In normal times, of course developing youth should be a priority but these are very far from normal times and it is likely to take every penny we can muster just to get a first team squad capable of completing the season and, with any luck, being competitive. Even on the figures you quote, which are highly dubious, you are suggesting that we have a turnover in the region of three and a half million pounds. This season it is most unlikely to be even half of that. Our single focus right now is to survive and, hopefully having done that, we can focus on other things that may be desirable but not essential.

Given that the litigation was relatively short lived and the arbitration concluded swiftly, I would expect the legal expenses of each of the parties to be in the tens of thousands rather than hundreds of thousands. The arbitration has been continued to allow the matter of expenses to be settled. Given that the SFA were largely successful and Hearts and Partick largely unsuccessful, the clubs are likely to have to pay the association's expenses as well as their own and possibly any expenses separately incurred by Dundee United, Raith and Cove Rangers who they were trying to deprive of promotion. Sensible compromise and league reconstruction, even on a single season basis and all this could have been avoided but insular self interest won the day as always leaving some losers and very few winners. It seems that Scottish football never learns from past errors.