A couple of clubs have recently announced the signing of new players in the January window and the simultaneous furloughing of players who are, as a consequence, deemed to be surplus to requirements or who need to be de-registered to stay within squad limits. One is reported to have brought in 9 new players and furloughed 6 as a direct consequence and others are reported to have done similarly. This was surely not what the furlough rules were designed for, and it will doubtless stick in the throats of many taxpayers to be paying the salaries of football players when their employers can afford to bring in, and pay, others in their place. Some people have sought to defend the practice saying that the vast majority of clubs outside the top flight have used the furlough scheme (undoubtedly true) and many brought in new players in the window (also true). But there is a huge difference between the situation where a club used the furlough scheme for players befor...