Also facing their day in court, nine days after the Shrimpers

When they smell blood the taxmen don't mess around, as the Shrimpers have found all year, and now newly relegated Sheffield Wednesday, one of the biggest clubs in the country but facing life in League One this season, have been summoned to a hearing in the High Court in London on August 11.

A winding-up petition has been served, seen by many in Yorkshire as a heavy-handed approach by Her Majesty's Revenue and Customs, while the club's bank, in another statement, says it is "disappointing" the HMRC has taken such action over a claimed unpaid half a million quid.

Shrimpers boss Paul Sturrock was also manager at Hillsborough and will have plenty of sympathy for his former team, especially as he faces similar problems at Roots Hall.

A club statement on www.swfc.co.uk said: "Sheffield Wednesday would like to inform supporters that their Club is not about to be wound up, nor is it about to enter into administration. We have been involved in dialogue with HMRC for a number of weeks. As such we have been somewhat surprised and disappointed by their decision to seek a winding up order at this time.

"We understand that HMRC is taking a tougher line in general with football clubs, but feel their actions are disproportionate and will raise unnecessary speculation as to the financial position of the club.

"We can inform supporters that the Club, working in partnership with the Co-operative Bank and their advisors, will seek to settle this matter as soon as is practical.

"Furthermore, during a period of change this summer the bank has been an integral partner for Sheffield Wednesday.

"We will continue to work together to create the best environment possible for the club to move forward, including on-going dialogue with potential investors that will seek to secure the long term financial health of the club".

Certainly sounds like chairman Ron Martin with a touch less spin to fans and a dismissive attitude to HMRC; refreshing, though it still must be a concern to the Wednesday faithful.

Southend, of course, face their own day in court on Monday, August 2nd, when we must prove to the judge that we are in fact a solvent business.

Ron assures us it's all a formality because Sainsbury's will continue to 'bail us out'.

We'll see.

The Co-operative Bank, in a seperate statement on the club's web site, added: "It is disappointing to note that HMRC have presented a winding up order in respect of Sheffield Wednesday Football Club.

"The Co-operative Bank has been working extremely hard for some time with representatives of the football club and investors to explore ways to ensure its future stability.

"At present we are continuing to enter into dialogue with our advisers, Sheffield Wednesday Football Club and potential investors to explore solutions which will allow the club to operate on a sound and secure financial footing for the future."

"The action by HMRC relates to an outstanding PAYE balance of £550,000.

"The Club has been informed that the petition will be heard in the High Court on August 11."

Good luck lads, by then we'll all know what's happened to Southend United.