Portsmouth FC could become the first Premier League club to go into administration after failing to block a petition from HM Revenue & Customs.

HMRC had applied for a winding-up petition against Portsmouth on 23 December but the club argued that the VAT part of its tax bill was too high.

However, a High Court judge dismissed Portsmouth's claim and the hearing is expected to go ahead on 10 February.
The outcome could send Portsmouth a step closer to administration.

Nobody from Portsmouth was immediately available for comment.

"At the High Court today Mr Justice Newey dismissed an application from Portsmouth City Football Club Limited for a winding-up petition to be struck out," a spokesperson for the Judicial Communications Office said.

"A further hearing to consider HMRC's winding-up petition will take place in due course."

Portsmouth has found itself in financial difficulties this season - failing to pay its players on time on three separate occasions.
Transfer ban

Last week, the Premier League diverted £7m in television revenue payments to other clubs which were still owed transfer fees by Pompey.

However, Portsmouth executive director Mark Jacob said the club had directed the Premier League to pay only £5m, and so it was in fact owed £2m.

The Premier League has also banned the club from operating in the transfer market.

The Fratton Park club won the FA Cup in 2008, but since the departure of manager Harry Redknapp, its fortunes on the pitch have declined.

The club is currently bottom of the Premier League.

If the club were to go into administration, it would face an automatic nine-point deduction.

BBC SPORT