I am not sure anyone will buy them. Our administration was relatively clean cut. All assets went with the deal and Norwich Union accepted a reduced payment. Pompey's is a real mess. The ground is owned by one external party, the land outside by another. The club has no real assets, and have abjectly failed to keep to the terms that led them out of administration last time. Can't see HMRC doing a deal this time - they will want all their money. Its also interesting that AA has not been allowed to be administrator this time.
Anyone buying the club is going to have to stump up serious money, rather than come up with a promise of future payments. I went on the Pompey not 606 forum (felt really dirty doing so). They are in wrist-slitting mode.
They may well not survive this time and have to do an AFC Wimbledon. Which may be for the best in the long run. They might end up being run as a proper football club, which they haven't been for a very long time. Much as we all enjoy putting one over them, I would not wish this on any genuine football supporter.