Tanking

I keep hearing the term tanking going around. From what I've heard it's where you purposefully don't get yourself promoted to build up resources and build a much stronger team a season or two later. Has anyone done a tutorial on the best way to do this?

No but there aren't much to say.
Ok, few things from me
(my personal way I mean).
- I go for the 9th position as the 8th very often leads to promotion.
- If it's a mix league, I set my second team vs the strong and mid table teams and the good ones vs crap/semi-abandoned teams with players out of positions or very low q.
- I prefer not to use very abnormal formation so to avoid injuries (mine or oppo players) and to give the most "wrong" orders.
- One practical trick is to switch your GK with your ST (if oppo has a normal team, usually you loose).

- I have 7-8 young fast trainers 5* which I don't use much in league games (except the very easy where I go for domination and very good stats).
I just train them to develop q.
- I also use them in Cup or CH.L. games with some other good players and try to move on there.

- Of course we must delete the victory bonus (if we had some).

- The season before tanking, I 'm not sign contracts with players so the first day of the season, the game to give me some +30 year old players to fill the team.
Those are the best to use (and destroy their stats).

Those are my first thoughts .

Wish you bad luck :p