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Not sure how it got to such a figure. One school of thought is that Morris stopped making PAYE contributions as he looked to alleviate costs incurred while he was trying to sell. The longer the thing dragged on the more the debt grew. The Covid situation meant they could delay tax filing and this allowed him to rack up higher debts to HMRC.
Why does HMRC allow clubs to rack up £30m of debt?
Ashley will want the debt/outgoings pared to the bone before he takes the club on. He knows exactly how to play this. He should never have been allowed to dodge the responsibility for pensions when he bought HoF.