Agreed, could'nt care if he cost £53m....if he was any good! If a plumber charged you £5k plus say 20% vat for a bathroom, being 6k total, but bought a shower for £1k plus 20% vat as part of the job, then of the £1,000 VAT he collected from you, he'd only give £800 to HMRC, as he had handed over £200 vat on the shower already, HMRC still gets a Grand in total. Bony is the shower in that analogy... City collect vat from fans on tickets, but deduct the Bony vat before handing over to HMRC. In some ways it's even worse....the vat is still a cost, but we pay it..not the club!