Cardiff face winding-up order

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Cardiff City are facing a winding-up order over unpaid debt to Her Majesty's Revenue and Customs.

The Championship club was issued the petition on 23 December over unpaid tax and will face a winding-up order in the High court on Wednesday 10 February.

It is the second order that the club have faced after the High court dismissed the last one in December.

Chairman Peter Ridsdale remains confident the matter will be dealt with: "In discussions with HMRC at the end of December 2009, we confirmed that we would pay monies owing to them by the end of January 2010.

"HMRC booked a back stop date of 10 February 2010 to go back to court if, for any reason, we had not been able to fulfil our obligations to pay by the end of January.

"We have every confidence that all monies owing to HMRC will have been repaid by the end of January."

There remains confusion over whether the club are under a transfer embargo. Neither the Football League or Cardiff City would confirm either way.