Luton were given extra for financial dealings and Boscombe for entering admin for the second time. In our case it would proberly be -15.
The taxman is opposing all CVA's if football creditors are being paid in full. FA rules dictate Football creditors are paid in full, so the taxman will oppose every one. The only senerio where they are unable to do so, is if 75% (I think that's the figure) of creditors agree with the CVA. At every Club so far, the Taxman has been owed so much money, they easily have over 25% of the debt so can block any other agreements.
Admin used to be an option for wiping the slate clean and starting again, it certainly isn't now.