Portsmouth have denied being formally served with a winding up petition in a statement released by the club.
The club have also claimed they are surprised by the actions of Her Majesty's Revenue and Customs over the petition which is in respect of "VAT, PAYE and National Insurance contributions which either have been, or are about to be paid, or are disputed".
The club also claim they are disputing the amount of VAT outstanding and expect the HMRC to withdraw their demands.
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