Livingston have been fined £10,000 and have had five points deducted by the SPFL after failing to pay tax on undeclared bonuses. The club admitted three breaches of SPFL rules: "having failed to advise the SPFL that it had been in default of its tax obligations in relation to payments made to players." Livingston, who were already bottom of the league table following Saturday's 1-0 loss to fellow strugglers Cowdenbeath, now have just four points.
An SPFL statement read: "Livingston pleaded guilty to breaches of SPFL Rules E20, E22 and E29, having failed to advise the SPFL that it had been in default of its tax obligations in relation to payments made to players. This meant that Livingston had been able to register professional players in registration periods when it otherwise would not have been able to do so. As a result, the club were deducted five points in the SPFL Championship with immediate effect and were fined £10,000." SPFL chief executive Neil Doncaster commented: "The tax default and reporting rules are an integral part of maintaining a fair league competition."