HBOS have probably learned the lesson from the sale of Rangers. They called in the £20m and forced the sale. Doubt any Scottish club will be exposed to this in the near future. Different times. The spectre of the big tax case spooked many, including buyers and creditors. This left a gaping whole for opportunists. Its clear Aberdeen ,Hearts and many others lived beyond their means but as a result of debt restatement/reclassification they have pulled through.