HMRC issues closure threat to Hearts

Heart of Midlothian were yesterday threatened with liquidation by HM Revenue & Customs, after failing to pay a tax bill.

A public notice appeared in a Scottish newspaper saying HMRC has presented a petition warning that the Scottish Premier League club could face an order to be shut down unless it pays. Hearts, owned by Lithuanian Vladimir Romanov, faced similar orders in 2009 and 2010, and were forced to pay a late tax bill of about £500,000 last year.

A club statement said: "The club is confident that the relevant matter involving HMRC will be resolved in the very near future and no action as specified in the public notice will take place."