I'm conscious readers may be bored with me writing about special educational needs and disabilities (SEND) deficits so, as the football season is under way, this column is a finance-focused tribute to the brilliant Aston Villa manager, Unai Emery and how section 151 officers can build better teams.
As a season ticket holder, I have watched Unai's work closely since he took over at Villa nearly three years ago. His coaching has improved every player.
