Cash-strapped Portsmouth have received a winding-up petition from the HM Revenue and Customs over unpaid taxes.
The move is the latest blow for the club, who went into administration and received a winding-up order during the 2009/10 season. Convers Sports Initiatives, who own 80 per cent of the Championship club, then went into administration in November.
Pompey have since been unsuccessful in their quest to find new owners and Portsmouth’s chief executive David Lampitt confirmed on Saturday that the club had failed to make two tax payments totalling 1.6m.
A HM Revenue and Customs spokesman said: “Ensuring tax is paid on time should be the centre of a football club’s business strategy.
“Anyone that regards paying tax as an optional extra, or that uses tax collected from employees or customers as working capital, is potentially heading for trouble.”