A warning against bookmakers absorbing the two per cent betting tax themselves was made yesterday by a Ladbrokes spokesman, who declared it could force some independent bookmakers to work "under the counter or pack up". It came against the background of continued discussions between bookmakers on the back of the Paddy Power and Boyle's decision to pay the new two per cent betting tax rate themselves from May 1st.

Other chains such as Cashmans of Cork have stated they may have to follow suit to remain competitive but Ladbrokes continue to follow a "no" policy, and their spokesman, Mike O'Kane, emphasised his company's determination yesterday.

"We believe the industry cannot absorb a two per cent tax and also the charges from the BHB (British Horseracing Board) which will be announced soon. There is a great deal of indecision and worry out there and it is highly unlikely there won't be some form of deductions from punters," O'Kane said.

He added that he has held discussions with the Independent Bookmakers Association and that the route taken by Paddy Power and Boyle's could put many independents out of business.

"The margins of profit in Ireland are lower than the UK. Reliable profit streams such as slot machines are not allowed in Irish shops. Most independents' margins are less than three per cent so to stay in business some of them might go under the counter or pack up," he said.

O'Kane also stated he believed Irish punters will not have a problem paying the two per cent tax despite a reported 25 per cent of Paddy Power turnover now being generated by their phone and internet business.

"I don't think customers will look at two per cent as being particularly bad. It has come down from 10 per cent in a relatively short time," he said.

On the racing front, Frances Crowley confirmed Moscow Express on course for an outing at Cork on Sunday and also that Sackville is being targeted for Leopardstown's Ericsson Chase over Christmas.

"He has come out of the Durkan in great form. The trip was just too short. He won over it as a novice but in this tougher company it's like learning about him all over again," she said yesterday.

Crowley also reported that her ideal run up to the Cheltenham Gold Cup would be for Sackville to have another crack at Florida Pearl in the Hennessy Gold Cup.

"The Ericsson followed by the Hennessy and then the Gold Cup is the hope, and we'll see how things work out. The Durkan was half a mile too short and it played into Florida Pearl's and Native Upmanship's hands," she said.

"Making the running and then running lazily in front was not ideal for our horse. He would probably have been beaten anyway over the trip, but we're looking forward to three miles at Leopardstown," Crowley added.

Looks Like Trouble pleased trainer Noel Chance in a racecourse gallop at Huntingdon yesterday as he continued his steady progress along the comeback trail after over 12 months on the sidelines through injury.

The 2000 Tote Cheltenham Gold Cup winner has not raced since sustaining a tendon injury when running out an impressive winner of the James Nicholson Champion Chase at Down Royal in November the same year.

He was partnered in the gallop by Mick Fitzgerald and went two miles on the Flat with stable-companion No Collusion.

They set a steady pace for the first mile and a quarter or so but stepped up a gear in the straight though neither was asked a serious question and finished upsides.

Looks Likes Trouble had looked big and well beforehand and Chance who had earlier completed an across-the-card double with Fionnula's Rainbow at Huntingdon and Lysandros at Taunton, reasoned: "I was very happy with him, he galloped nicely and enjoyed himself.

"In fact he blew up turning into the straight and then ran on and the only question now is if he is all right in the morning - if he is then it is onwards and upwards."

Fitzgerald has been successful on Looks Like Trouble twice, and Chance went on: "He knows him well and he was delighted with the horse. He will ride him in the John Bull at Wincanton (Jan 19th) and we should have him 85 per cent ready for that."