In view of the HMRC appeal against the CVA, the club has instructed its lawyers and asked the administrators to analyse all parts of the claim with particular reference to the inclusion of protective assessments.

One of the protective assessments relates to the club reclaiming VAT charged by football agents for services provided, which was included in the HMRC's £7.7m claim.

HMRC recently lost a test case in the High Court on this matter with Newcastle United.

It is estimated the sum is in the region of £1m.

There is a preliminary directions hearing in Leeds on Friday morning.