Wednesday face further tax misery

Sheffield Wednesday are facing a second winding-up order from HM Revenue and Customs over an unpaid tax bill. On 17 November, the cash-strapped League One club are due to face a winding-up order over an unpaid PAYE tax bill approaching £600,000.

Now it has emerged the Owls must deal with a similar order over an unpaid VAT bill of £300,000, due to be heard on 1 December. If talks with potential new investors do not result in a takeover, the club may be forced to enter administration, although talks are believed to be ongoing with three separate parties.

Chairman Howard Wilkinson said earlier this week: "There are a number of potential investors who are in advanced negotiations... We are all very mindful of the upcoming HMRC case, and in many ways this acts as a line in the sand for all parties. What will ultimately happen I do not want to speculate, apart from to reaffirm there are now serious options open to us and the bank."