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Wrexham have acknowledged that they have received winding-up proceedings from HMRC.
They owe around £200,000 with a club statement saying they need gates of 4,000 to break even, and that the taxman has refused a payment plan for the outstanding sum. The club has attracted gates of 4,000 only twice this season, averaging around 1,000 less meaning a substantial shortfall in income.
The statement adds that the club remains for sale.