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Only West Ham United and Newcastle 'had their collars felt' in today's 'storming' of their respective offices by HMRC officers at a highly respectable 8am, they normally arrive a lot earlier! Given the nature of the action and it's potential to implicate and tarnish two of football's most disliked and resented hierarchy's in the form of Mike Ashley and David Sullivan, it is no small wonder that the BBC's Dan Roan has jumped on the story like a dog after a butcher's bone!

West Ham : Adrian, Collins, Fonte, Reid, Masuaku, Fernandes, Nordtveit, Kouyate, Lanzini, Ayew, Calleri. Subs: Randolph, Cresswell, Rice, Makasi, Holland, Sakho, Fletcher.
Everton : Stekelenburg, Holgate, Jagielka, Williams, Baines, Gueye, Schneiderlin, Davies, Barkley, Mirallas, Lukaku. Subs: Robles, Kone, Barry, Calvert-Lewin, Lookman, Pennington, Kenny.

With the season drawing to an end, transfer rumours abound despite the window not opening for months! Having endured a spectacularly disappointing season most West Ham fans are essentially looking for two things, survival in the short term and progress in the future. Assuming the primary objective of Premier League survival is achieved, which is by no means guaranteed it is widely accepted that wholesale changes need to be made which might even involve replacing Slaven Billic as manager with Lazio coach Simone Inzaghi.