Yeah, I get both those points, but if it was me, I would offer them 1 final chance to get a proper take over sorted and generate a percentage of the debt owed to all and sundry.
This what confuses me then. Surely the better bet for the HMRC would be to allow PFC to go in to Administration. That way they will get back x% of what they are owed if/when the club are bought out; plus the incentive of future payments from the club when they continue trading.
If the club isnt bought out druing the Administration period, they are then wound up.
It just seems to me that by winding the club up no before allowing them the best chance they have of getting a new owner (ie, Administration), they are cutting of a future revenue source. I just find it a bit odd.
Im sure Ive missed something blindingly obvious....