Pablo
Sorry if I appear dumb on this - you may know a lot more than me on this topic which is very likely as it’s the first time I’ve seen the docs you posted.
You point to payments detailed on pages 19 and 22. The docs on these pages are dated Spring 2011 which is prior to the introduction of FFP which became effective from season 11/12 (and of course pre dates the the Prem version).
It also seems that tax was paid in rounded up sums in which case the burden for reporting and settling said tax would lie with the recipient (I think).
Personally can’t see what the big ya hoo is about this aspect of the charges and…. even if we did something which stretched the rules the sums involved are paltry and fairly immaterial against the overall club turnover. Even if found ‘guilty’ these lines on the 115 charge sheet shouldn’t lead a substantial penalty…. which of course we were given when we took the massive ‘pinch.’