Sergejus Fedotovas, the Hearts director, believes his club have the evidence they will need to defend a £1.75m tax claim from Her Majesty's Revenue and Customs.
The Tynecastle club will next month go before a tribunal to make their case.
The bill relates to the payment of players who were signed on loan from FBK Kaunas, the Lithuanian club that were owned by Hearts majority shareholder Vladimir Romanov. The charges relate to contracts going back seven years.
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