Nov 07:Dundee United have reported neighbours Dundee for the non-payment of £83,000-worth of ticket money from the recent Tayside derby, BBC Scotland disclosed. The sum was due at midnight on Wednesday and the Tannadice club say that they are anxious to avoid the 14-week delay in payment they claim took place after last season's fixture.

But the haste of their action following the 1-1 draw on 26 October is another indication of the precarious state of Scottish football finances.

United have lodged an official complaint to the Scottish Premier League, with United spokesman Malcolm Brown saying: "Unfortunately, we have received no indication from Dundee Football Club that they are going to pay that money."

The row between the clubs follows closely from Dundee's dispute with the Inland Revenue, which was this week threatening to put the club into liquidation over an unpaid tax bill of £65,000. Dundee emphatically denied that they could be put out of business by the tax authority's action and the club told BBC Scotland that club financier Giovanni di Stefano had personally paid the outstanding £71,000 on Thursday morning.

But Brown insisted that United had every right to demand that their cash from ticket sales be paid as soon as possible.

"This is the last resort," he said. "We told Dundee we would report them to the SPL if they did not pay.

"We are keen to get the money because we are running a tight ship at the moment - and we now have a hole of £80,000."

Relationships between the two clubs appear to be at an all-time low and Dundee director Jim Connor, whose club have now promised to pay United next week, hit back.
"We are extremely sorry that Dundee United are having such severe financial problems," he said, pointing out that United were a week late in a similar payment to them when the derby was last at Dens Park.

"Desperate people do desperate things, but we hope it does not affect relations between the two sets of directors."

One newspaper report had suggested that the Bank of Scotland, which handles the accounts of 10 out of 12 SPL outfits, had told football clubs that they will no longer be able to borrow above their overdraft limits.

It was claimed to stem from its merger with the Halifax.

The Bank of Scotland has stressed that no such policy exists and that it is so committed to football that it has been increased borrowings available to clubs.

However, SPL clubs do appear to be under increasing financial pressure and Dundee say the delay in payment is due to them changing their bankers.

Dunfermline Athletic were last week forced to suspend bonus payments to their players because of cash-flow problems resulting from late payment of a Uefa grant for the installation of their plastic pitch.

Hibernian are renegotiating manager Bobby Williamson's contract as they can no longer pay his original salary.

Rangers were earlier this season forced to sell captain and prize asset Barry Ferguson to Blackburn Rovers.
Bureau Report