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Boston United cheated the Inland Revenue with illegal payments to players for at least four years - but claim it was to keep the club afloat.
At the High Court trial for five men, including current manager Steve Evans and former Chairman Pat Malkinshaw, the IR believe that at least £323,000 was withheld from them as a result of the illegal payments, dating back to 1997, suggesting that around £1million of illegal payments were made.
At the time the scam started, Boston were fighting against relegation from the Unibond league. Four years later, when the scam was uncovered, it has gained two promotions into the Football League and gates had risen ten-fold.
Proscecuting QC Martin Hicks told the Court: "The method deployed was simple - wages to various players and staff which attract tax were disguised as out-of-pocket expenses which do not attract tax. Various fees and bonuses, such as signing on fees or winning bonuses, went undisclosed when they should have been declared.
"The motive for the cheating was not one of personal greed. At the time the club was going through financial difficulties and was at risk of going under. By depriving the Revenue of tax and national insurance contribution due, the club was able to prop up what you may decide was an ailing business.
"By concealing the true extent of the payments to players and staff, the club could afford to falsely inflate its budget and attract players who would otherwise be beyond its grasp."
The case is expected to last six weeks.
