both teams. Using a loophole in those rules, a few days prior to the match he transferred his Barrow shares to a local painter and decorator for a nominal sum. After the game, the shares were transferred back. A few days later, new Barrow chairman Brian Keen completed the purchase of Vaughan's shares. At Chester, Vaughan again invested heavily, improving the club's facilities (Deva Stadium), and during his tenure, the team won the Football Conference in 2004. In February 2002, Vaughan also bought shares in a rugby league club, the Widnes Vikings, eventually owning enough shares to have a majority control by 2006. Difficulties in securing a ground in Chester led to discussions about moving the football club to Widnes, but nothing came of this and Vaughan quit as the Widnes Vikings chairman in April 2007. A few months later, he also stood down as chairman of Chester, following a controversy in which he arranged for the club to hold a minute's silence following the death of Colin Smith, a murdered Liverpool gangster, and associate of Curtis Warren. Vaughan remained the majority shareholder in the club, which began to run into financial problems. A sale was announced to Gary Metcalf, a Liverpool-based businessman, which came to nothing , so ownership of the club was eventually transferred to Stephen Vaughan Jr., Vaughan's son, in April 2009. Chester went into voluntary administration, and were bought by Chester City Ltd., a company entirely owned by members of the Vaughan family, including the senior Vaughan. Financial difficulties VAT fraud These financial difficulties coincided with on-the-pitch struggles. Chester were relegated from the Football League at the end of the 2008–09 season. They were initially barred from competing in the 2009–10 season due to Her Majesty's Revenue and Customs revoking the proposed CVA (company voluntary arrangement), but the club was eventually given FA affiliation. This came, however, with a 25-point penalty at the start of the 2009–10 season. This left the club struggling in the Football Conference. Chester continued to experience financial difficulties. In November 2009, Vaughan was disqualified from acting as a director of any company for a period of 11 years, following his involvement in a £500,000 VAT fraud whilst a director of the Widnes Vikings. As a result, he became the first owner of a professional football club to fail the FA's fit and proper person test, and was forced to reduce his