[El Car]

It's the appeal being won by HMRC that's kicked the hornets nest simple as that if oldco hadn't cheated then there would be no nest.

Well if you want to say that then pretty much every post-war title should probably be stripped from everyone in football. Every time a player dives it's cheating; every time a player feigns injury it's cheating; every time a player time-wastes it's cheating; every time a player claims he didn't commit a foul it's cheating; every time a manager makes comments about a referee to put pressure on him it's cheating. And all of those more directly influence the outcome of a game of football which is what you're talking about when it comes to title-stripping. At best your argument would be that we should be stripped of any business trophies we won, but everything on the pitch is fine because it doesn't matter - everyone cheats there anyway so it's alright.