Just a couple of points on this. I don’t get the arguement that having loan players is a way of pleading poverty, Tammy could easily have cost Villa c£4-5m for last season based on estimates for loan fees and assuming his wages are paid in full. However the bigger arguement is more conceptual, FFP exists to make the league more susbstainable, and clubs like Villa, Sheffield Wed, Derby and Reading have have used a loophole to bastardize it, to the detriment of other clubs playing within the spirt of the rules.