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Winding up order expected at Bolton

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Bolton Wanderers expect to receive a winding up order from Her Majesty's Revenue and Customs in the next few days.   The club owes £600k in unpaid taxes.   They are thought to need £15m to get to the end of the season.

Discussions on a takeover continue, with the consortium led by Dean Holdsworth thought to be the preferred biddder.   However, the structure of the deal is complex and is believed to include an element of borrowing.   The asking price is now thought to be £15m paid in one instalment.

The winding up petition has now been served.