Portsmouth have moved a step closer to becoming the first English Premier League football club to go into administration after a judge rejected their bid to have a winding up petition from tax authorities struck out .
The cash-strapped club had argued the Value Added Taxportion of its huge tax bill was too high by as much as nearly $17 million.
But Judge Guy Newey found in favour of the tax collectors, whose winding up petition will now be heard on February 10.
The outcome could send bottom-of-the table Porstmouth a step closer to administration, which will see the club docked 10 points.