Would I be right in saying that with all these legal issues.

The bill will end up being against the club rather than Tan himself? If so then Tans arse will always be covered for his cockups because the club will have the bills rather than him so the final result being that the clubs debt keeps on raising

Are they not one and the same?

Are they not one and the same?

legally no because a limited company and its owner/s should always be treated separately.