Massimo Cellino Facing Leeds United Exit Over Tax Evasion Case

Massimo Cellino's future as Leeds United owner is shrouded in uncertainty after the Football League stated they would force the 58 year old businessman into selling his shares at Elland Road should a written verdict from the Italian courts find him guilty of being dishonest amid tax evasion charges.

Cellino, who was charged with tax evasion earlier this year, was cleared to take full control of the West Yorkshire club in April after winning an appeal against the Football League, who prohibit prospective owners from having "unspent convictions for offences of dishonesty".

The Football League want access to the written report regarding the judgement before fully ratifying Cellino's takeover however a delay has allowed him to take full charge at Leeds, during which time he has sacked two managers in Brian McDermott and David Hockaday.

Football League chairman Shaun Harvey has stated that should the report suggest Cellino was dishonest as part of the charges, the owner will be forced to sell Leeds – throwing the club's long-term future into serious doubt.

"From our perspective he then fails the owners and directors test and at that stage the provisions are in the rules that he has to divest himself of his interests," said Harvey.

"We'd obviously give the club a reasonable period of time to organise its affairs because you wouldn't want to put the future of the club at risk immediately that you had a decision. It's a matter the Football League board would have to consider at that particular time.

"It's exceptionally disappointing that we haven't actually had the judgment, if not only to draw a line under the whole scenario so that everyone knows where they are," said Harvey, a former Leeds chief executive. "It's a cloud still hanging over both the Football League and the club and Mr Cellino himself."

Uncertainty off the pitch is mirrored on it as Leeds prepare to enter a third week in the search of a new manager, who no leading candidate for the role.

Current temporary boss Neil Redfearn is the favourite for the position, closely followed by ex-West Bromwich Albion manager Steve Clarke and Paolo Di Canio, formerly of rivals Sheffield Wednesday.

Ex-striker Robbie Fowler became the fourth favourite for the position with the bookmakers' after reports emerged that he had applied for the role, while another former striker Jimmy Floyd Hasselbaink has declared himself interested in the vacant manager's position.

"For sure I want to manage in England of course. Leeds United is a wonderful big club where I had two great years. If they want to talk to me, of course I would talk," he told talkSPORT.

"I've got experience, I know I could take the club forward and I know I can take the club back to where they need to go.

"But the thing is at the moment what do Leeds United themselves want? That's the most important question. How do they see things? At the moment I think there are so many things going on at Leeds United they need to sort out first, or maybe they have already.

"But if they want to talk to me, of course I would talk because who doesn't want to manage Leeds United? It's one of the ten biggest jobs in the country I think, that's how big I see Leeds United.

"I prefer England. I look at the Championship, I look at League One. I look at clubs who have ambition, the same ambition as me. I know I can take a club forward on the pitch and off the pitch. The most important thing for me is where do the club want to go."