The Elland Road club last week failed in their bid to overturn a sanction imposed by the League for what they perceived to be a failure to follow insolvency policy - namely not exiting administration via a Company Voluntary Arrangement (CVA).

Despite an arbitration panel upholding the League's decision, Leeds chairman Ken Bates demanded Mawhinney's resignation.

The League chairman has now responded by writing to all 72 clubs to outline the governing body's response to the panel's findings.

He said: "Clubs which do not pay PAYE and NIC relating to their players are, in effect, spending more than they can afford on players.

"As a result, those clubs that live within their means are at a competitive disadvantage. Whilst discussions with HMRC will continue, our focus should be on ensuring that all clubs meet their obligations to HMRC as and when they fall due."

The four-page letter details the key findings by the arbitration panel and seeks to counter Bates' criticisms.

Mawhinney added: "Despite the fact that the Football League board's actions and decisions were overwhelmingly upheld by the arbitration panel, and in doing so Leeds United were also ordered to pay the costs incurred by the Football League in defending its actions, certain criticisms continue to be made of the board and it is only right that these are addressed."

Full story and reaction in Thursday's Yorkshire Post.