Yorkshire Evening Post 26/1/08
Late strike denies Leeds United
Luton Town 1 Leeds United 1
The long-term health of Luton Town depends heavily on their move out of Kenilworth Road, and the sight of the bulldozers moving in on the club's present home will not upset Leeds United.
Leeds gave a good impression of a team on their way to the gallows at Kenilworth Road last season, and the 1-1 draw they were forced to accept today left a similar feeling of sickness in Dennis Wise's dressing room.United's visits to Bedfordshire rarely produce scrapbook material, and the 5-1 defeat inflicted on the club by Luton last term was consigned to the category of matches best forgotten. It cost John Carver his job as caretaker manager, and left several of the players involved on borrowed time. Even by United's standards, the fall-out was extreme.Their performance this weekend was not comparable with the club's abject surrender 15 months earlier, but neither did it rank among their most convincing displays this season. That fact was of little importance, however, until Sam Parkin's header in the fourth minute of injury-time drove a stake through Leeds' chance of an eighth league away win.
The lack of inspiration at Kenilworth was glaring, but a 1-0 victory would, from Wise's perspective, have been utterly priceless. The points were on a plate after Paul Huntington's first-half goal, and United's manager was visibly upset by the timing and the ease of his team's late concession. The result will sting, if only until Tuesday's visit to Southend United.
Wise's ambition of reaching the Championship automatically is likely to depend on how his players fair against the teams surrounding them near the top of League One, but securing a play-off position will come down to how ruthless Leeds are against clubs in trouble.
Luton fell into the latter group yesterday, troubled as they are by administration and their position in the relegation zone, and Wise was unable to rejoice at the acquisition of a point at Kenilworth Road.
His midfield had displayed a strong hint of disorganisation during their defeat to Doncaster Rovers last weekend and, with Neil Kilkenny suspended, there was no surprise created by the decision before kick-off to reinstate David Prutton on the right wing.
Prutton has moved steadily through this season, and last Saturday's tepid loss in his absence was ironically an endorsement of his contribution. United's dominance at Kenilworth Road was fleeting in a game which was largely devoid of composure, but Luton failed to manipulate Wise's midfield as Doncaster had done seven days earlier. They were, however, resilient enough to force a result.
United's self-assurance was strained by Rovers' victory at Elland Road, but as a means of motivating and reinvigorating Wise's players, the results produced by the three League One fixtures staged on Friday night were perfect.
Doncaster, Carlisle United and Leyton Orient were all forced to register unflattering defeats, giving Leeds the opportunity to take hold of second position yesterday. It was, though, Mick Harford's first home match as Luton's manager, ensuring an immediate display of endeavour from his newly inherited players.
A shot from Matthew Spring deflected a foot beyond Casper Ankergren's post in the first minute, and the dogged defiance in Town's performance was crafted in the image of Harford as a player. The hosts were uncompromising and gave Leeds little to feed on until a beautifully crafted goal gave United the lead in the 27th minute.
Chris Perry sent Jermaine Beckford sprawling with a sliding tackle outside the box, and Peter Sweeney's measured free-kick was headed into the net at Dean Brill's near post by a glancing finish from Huntington, the centre-back's second goal of the season.
The strike came at a crucial moment, undoing the patient work that Luton had completed from the kick-off, but the opening goal had almost fallen to Leeds 14 minutes earlier.
Tresor Kandol was played through by Sweeney's lob, and the striker's instinctive chip cleared Brill before dipping over the crossbar. Luton's goalkeeper wore the look of a man who feared he was beaten, but he was helpless to intervene when Huntington's anticipation brought about the first goal.United's lead was protected until the half-time, despite Wise's players inviting trouble in and around their own box.
Ankergren spilled a high cross from Drew Talbot in the 41st minute, forcing Frazer Richardson to hack the ball behind off the toes of Darren Currie, and a crucial intervention from Darren Kenton prevented Keith Keane from sweeping a finish into the net after the resulting corner from Currie was allowed to bounce around six yards in front of United's keeper.
A lead at the interval was more than either club deserved, but the continuation of a disjointed and scrappy match suited Leeds while their noses remained in front.
Talbot's cross landed on the top of United's net at the start of the second half and Spring's volley from the edge of the box struck a body before it could reach Ankergren, but Luton's effort was undermined by an obvious lack of quality in attack.
The run of the ball did not favour them either. A fierce volley from Talbot which appeared to be goalbound hit Keane as it flew towards goal, but a clearer chance fell to Kandol in the 78th minute when he played himself clear with a gentle header and lashed a volley wastefully over Brill's bar.
A calmer finish would have extinguished the life in Luton, and United were reprieved when Paul Furlong nodded a header off target with only Ankergren to beat in the 90th minute. But when Richardson allowed substitute Dean Morgan to tee up another chance for Parkin in added time, the striker's precise finish found the corner of the net.


Leedsunited.com 26/1/08
LUTON LATE SHOW
LUTON 1 (Parkin 90), UNITED 1 (Huntington 27)
United boss Dennis Wise made two changes from the side which lost to Doncaster last weekend. David Prutton returned to the right flank - Andrew Hughes reverted to a central role in place of the suspended Neil Kilkenny - and Tresor Kandol replaced Tore Andre Flo in the front-line.
Ian Westlake and Seb Carole both returned for bench duty while Finnish winger Seb Sorsa was also named among the subs for the first time.
New Luton boss Mick Harford received a noisy welcome ahead of his first home game, and it was Luton who had the first attempt on goal when former United midfielder Matt Spring had a shot deflected wide after just 50 seconds.
United's first opening came after 12 minutes when Hughes picked out Kandol, but the striker lifted his shot over the top.
It was a scrappy first 20 minutes, punctuated by a series of free-kicks, with neither side stamping their mark on the contest.
When Luton threatened again, Paul Huntington and Darren Kenton combined well to make two timely blocks to thwart the hosts.
And Huntington starred at the other end on 27 minutes as United took the lead from a well-worked free-kick. Peter Sweeney whipped the ball in, United's movement in the box was excellent, and Huntington found the space to head home.
It was a terrific set-piece, but Huntington's celebrations earned him a yellow card from referee Mike Dean.
Five minutes before the interval more good defending by Kenton denied Luton again, following a corner, but United went in 1-0 up at the break.
United started the second half brightly, and after Jermaine Beckford lifted a shot over the top on 55 minutes, Luton keeper Dean Brill came off his line well to collect a Prutton cross.
At the other end Spring had another shot deflected wide, before Beckford fired into the side-netting from the narrowest of angles after a good ball from Hughes.
There was a slight delay midway through the second half as Casper Ankergren underwent lengthy treatment after a clash with Calvin Andrew.
With 22 minutes remaining, Luton introduced substitute Dean Morgan, a player who had almost joined United two weeks ago.
The next opportunity fell to United, though, when Hughes released Kandol and the striker lifted his shot over the top.
As the clock started to tick down, United were looking comfortable with the lead, although Spring did try his luck from distance with a shot that went wide.
Ian Westlake was introduced in the final minute of normal time, but the fourth official indicated four minutes of added time, ensuring a tense finish.
Paul Furlong headed wide as Luton mounted one last push, but Leeds got men behind the ball and stuck to the task.
Then, in the fourth minute of added time, United were hit by a late, late leveller. Morgan delivered a cross from the left and Sam Parkin placed his header to leave Ankergren with no chance.

Yorkshire Evening Post 24/1/08
United caught in battle between taxman and Football League
By Phil Hay
Leeds United will argue that a conflict of interests between the Football League and Her Majesty's Revenue and Customs left the club powerless to stave off a 15-point penalty when their bid to revoke the punishment reaches the High Court.
United chairman Ken Bates announced on Saturday that he was issuing a writ against the Football League over what Leeds claim was a "wrongful decision" to deduct them 15 points before the start of this season.And the club's argument is expected to rest heavily on the dispute over football creditors which contributed to the collapse of Bates' proposed Company Voluntary Arrangement (CVA).
Leeds United 2007 Ltd – the company fronted by Bates – were handed ownership of Leeds by KPMG through an administrator's sale on July 11 of last year after HMRC launched a legal challenge against the CVA put forward by United's chairman.
Bates' CVA had been agreed in principle at the start of June with the support of the required majority of 75 per cent of United's creditors. The deal initially promised to pay 1p in the £ to unsecured creditors – among them HMRC, who alone were owed more than £7million by Leeds – but government tax officials lodged a legal challenge against the deal an hour before the end of the 28-day cooling-off period provided by law for creditors to consider and contest a CVA.
United are likely to claim in court that the HMRC's prime motivation for fighting the deal was their dissatisfaction with Football League rules, which state that all football creditors – including players, managers and other clubs – must be paid in full before a club in administration is allowed to regain their 'golden share' in the League.
HMRC were until recently preferential creditors but their unsecured status left them in line to receive around £77,000 of the seven figure tax bill they were owed, while United's football creditors received full repayment.Confirmation of HMRC's legal challenge saw administrators KPMG collapse the CVA and complete a private sale to Bates' company.The move brought Leeds out of administration, but it conflicted with another area of Football League rules which requires insolvent clubs to implement an agreed CVA before their membership of the League is returned.
United's failure to move forward with a CVA in place began the sequence of events which saw their golden share returned through an "exceptional circumstances" clause within the League's regulations – but at the cost of a 15-point deduction.Leeds are expected to present the timeline as evidence that the HMRC's policy towards the issue of football creditors left little or no prospect of the club adhering to Football League rules by agreeing a CVA.
At the time of the administrator's sale in July, KPMG expressed concern that the weeks and months spent deciding HMRC's legal challenge would threaten United's survival due to uncertainty over how the club would be funded in the interim.
HMRC's challenge was originally made on July 3 but their case against Leeds was not scheduled to begin until September 3 – a month after the start of the League One season. KPMG's decision to carry out an administrator's sale rendered the CVA redundant, and ultimately led to HMRC dropping their legal challenge.
Bates told the YEP: "We were in an impossible position.
"We'd agreed a CVA with a 75 per cent majority, as Football League rules said we had to, and then the taxman decided to challenge the agreement in court. They weren't happy with the fact that football creditors were being paid in full.
"If we hadn't paid our football creditors in full then we wouldn't have received our golden share in the Football League, because their rules also state that every club in administration must pay every penny they owe to football creditors.
"By meeting that requirement, we brought on a legal challenge from the taxman which meant we couldn't follow through with the CVA. We were damned if we did and damned if we didn't."
HMRC's attitude towards the issue of football creditors was confirmed in a letter sent by Richard Fleming, the joint administrator of KPMG, to Colin Burgon MP on July 10 – 24 hours before Bates bought back United.
In his letter, Fleming stated that "the policy of HMRC, as detailed in the Voluntary Arrangements Service Worksheet, makes it clear they would decline any proposals made by any member of any organisation that requires debt owed to its members to be paid in full, when all other unsecured creditors become bound on approval of the arrangement."
United's writ against the Football League was due to be issued this week, and League officials have so far declined to comment.But the Football Association has rejected claims made by Bates in his match-day programme notes on Saturday that it advised United to sue the League rather than pursue independent arbitration against the FA itself.
Leeds requested arbitration under FA rules after failing to persuade the governing body to support their challenge to the 15-point penalty, but the club have now abandoned that route and proceeded directly to the High Court.
The FA has consistently maintained that the League followed their own rules appropriately by punishing United. A spokesman for Soho Square also refuted Bates' suggestion that the governing body had used "evasive behaviour and delaying tactics" during the dispute.

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