Hearts were last night waiting to see whether they would be served with a winding-up order after failing to clear a £100,000 tax bill.

The Tynecastle club had until 5pm yesterday to pay the overdue PAYE liability to Her Majesty's Revenue and Customs or face the prospect of enforced liquidation, and it is understood that although enough money was found to clear most of the liability, an unspecified amount is still outstanding.

Edinburgh MP Ian Murray, chair of the fans' group bidding to launch a takeover of the club, warned: "The short-term financial viability of the football club is as important as the long-term ownership issue."