Easy 10 said:
Proceeds from the Spurs game are NET of match expenses. It's actually expenses of both teams too - eg our coach costs are taken into consideration. The FA site even details how much can be charged if we decide to take the train - you can take a look here...
http://www.thefa.com/TheFACup/TheFACup/NewsAndFeatures/Postings/2002/08/20766.htm
but in general:
23. PROCEEDS OF MATCHES PRIOR TO THE SEMI-FINALS
(a) The net gate receipts due from a match (except replayed matches in consequence of a breach of the Rules) shall be the total ticket sales for the match less VAT, the travelling expenses of the Visiting Club, the fees and expenses of the Match Officials, and other match expenses allowed under the Competition Rules (which include costs relating to gate attendants, turnstile operators, stewards, weather reports, police charges, floodlighting in accordance with the Competition Rules, contributions to the costs of First Aid Helpers and any costs relating to clearing the ground of snow and water provided the Visiting Club is consulted beforehand on the approximate costs). Any shortfalls in receipts are the responsibility of the home club and are not to be shared. The Council shall have the power from time to time to issue instructions as to what shall and shall not be allowed as a match expense.
It's bloody detailed, eg:
(e) Scale of Fees to be Paid to Match Officials
The Competition Proper: Third, Fourth, Fifth and Sixth Rounds:
Referee, £525.00; Assistant Referees, £300.00 each; Fourth Official, £225.00.
The point is - it's nowhere near 45% of gross gate receipts. Just think how much VAT, police and stewards come to for a start...