Owls issued with winding up order
Npower League One side Sheffield Wednesday have been issued with a winding up order from Her Majesty's Revenue and Customs (HMRC).
The Owls, relegated from the Championship last season, said in a club statement on their official site: "Sheffield Wednesday would like to inform supporters that their club is not about to be wound up, nor is it about to enter into administration.
"We have been involved in dialogue with HMRC for a number of weeks. As such we have been somewhat surprised and disappointed by their decision to seek a winding up order at this time."
The action by HMRC relates to an outstanding PAYE balance of