As expected, Cagliari President Massimo Cellino lodged an appeal against the Football League’s decision to block his Leeds buy-out. 
The patron heard this week he had not passed the owners and directors test, as he was convicted of a tax offence in Sardinia relating to import duties on a boat.
Cellino maintains the Italian law considers him innocent until proven guilty, something that can only happen at the end of a series of appeals processes.
He is currently appealing both the tax fraud offence and the Football League’s decision to block his Leeds United takeover.
Cellino’s company, Eleonora Sports, agreed to buy 75 per cent of Leeds back in February in a deal with Gulf Finance House Capital.
He declared that he has been paying the bills at the club for two months, reportedly investing as much as £6m, with a deal in place to buy Elland Road stadium too.