There is talk about Derby being liquidated if their administrators can’t persuade HMRC to reduce their tax liability from £29 million to £7.5 million.
Many football clubs treat paying HMRC with total disregard, often running up big PAYE debts.
HMRC eventually got fed up with clubs threatening them with going bust (and HMRC getting £0), and offering a pittance in settlement, so i totally get why HMRC don't seem to want to 'settle' any more.
If HMRC do eventually 'settle' this by reducing the debt, it just gives other football clubs, the green light to screw over HMRC (and therefore taxpayers), which would be a very bad precedent....they should hold there ground, and i bet the money will be found by the new buyers.