Massimo Cellino's "controversial takeover" of League Championship Leeds United will "almost certainly be blocked by the Football League" under the "fit and proper persons test" after he was found guilty of tax evasion in Italy, according to Luke Edwards of the London TELEGRAPH. Cellino, who already owns Serie A Cagliari, was fined £502,000 for "failing to pay the required duty on a yacht" he brought to Italy from the U.S. That would "appear to make it impossible for the Football League, which had delayed making an announcement on whether it would allow Cellino's takeover to happen until after the court case in Sardinia," to ratify the deal to which Cellino agreed with Leeds owners GFH Capital (TELEGRAPH, 3/18). In London, Lizzy Davies reported the "fit and proper persons" rules prohibit people with "unspent convictions for dishonesty offences from being directors," 30% owners or from "exercising control over one of its clubs" (GUARDIAN, 3/18). A Football League spokesperson said, "The Football League has noted the outcome of the Court hearing earlier today regarding Massimo Cellino. We are engaged in an ongoing dialogue with his legal representatives in this country and cannot comment further at this time" (Football League).