Quote:
A two-tier top flight with divisions of 10 would introduce a play-off system and spell the end for the current split, which sees the 12-team SPL divide in two for the final five fixtures.
"A Premier League of 14 teams which would be more in tune with what the fans and spectators have been asking for but which would run the risk of some serious financial difficulties and a reduction in the current financial distribution going to the clubs," wrote McLeish.
If anyone is interested here is the full two part report. Part one was issued April 2010 and part two December 2010