THE taxman yesterday took the first steps to have former Dundee FC

chairman Angus Cook declared bankrupt.

At the Court of Session Lord Penrose granted a request by the

Commissioners of the Inland Revenue to serve an order on Mr Cook, of

Hilltop, Hill Road, Broughty Ferry, Dundee.

The Judge was informed that Mr Cook owes the Inland Revenue #104,477

and that he apparently became insolvent within the past four months.

The application was made under the Bankruptcy (Scotland) Act 1985, and

Mr Cook was ordered to appear before the court by January 9 next year to

say why sequestration of his estates should not be awarded.

Last night Mr Cook's solicitor, Mr Andrew Drummond, said he would be

contacting the Inland Revenue today to arrange payment of the

outstanding sum.