Title: UK Requests Liquidation of Wigan Football Team

The British tax authority has filed a liquidation request against Wigan Athletic, a competitor in the English third division, after the club's owners failed to settle the taxes owed, according to the British Broadcasting Corporation (BBC) on Monday. A hearing is scheduled for July 26. Separately, the English Football League has imposed a transfer ban on the club for failing to comply with tax payment rules. The club, which was relegated from the second division, faced an eight-point deduction in the upcoming season when it competes in the third division. According to the English Football League's rules, clubs are prohibited from making transfer deals if they fail to pay outstanding taxes and social security for employee wages or fail to notify the league of any overdue payments. Earlier this month, Wigan announced that a deal to sell the club to a potential new buyer had been agreed in principle, without revealing further details.