--- title: "HMRC issues Winding-Up Petition against Cirencester Football Agency" url: https://windinguppetitionsolicitors.co.uk/hmrc-issues-winding-up-petition-against-cirencester-football-agency/ date: 2026-06-23 modified: 2026-06-23 author: "Hamza Chaudhry" description: "HMRC has presented a winding-up petition against Stephen Hunt Sports Management Limited, the Cirencester-based football agency of former Republic of Ireland international and Premier League winger Stephen Hunt, over unpaid tax. The petition marks another High Court action against a sports services business and highlights the heightened insolvency exposure facing FA-registered football agents and sports management companies with historic HMRC liabilities." categories: - "Business Restructure" - "company Insolvency" - "Directors' duties" - "Hearing representation" - "High Court" - "HMRC" - "HMRC Petitions" - "Injunctions" - "Insolvency" - "Insolvency Litigation" - "Legal" - "News" - "Validation Orders" - "Winding Up Procedure" - "Winding-Up Petitions" tags: - "Companies Court" - "Football Agent" - "Football Clubs" - "High Profile Winding-up Petition" - "HMRC" - "HMRC Winding-Up Petition" - "Insolvency" - "Sports Agency" - "Winding Up Order" - "Winding Up Petition" - "Winding-Up" image: https://windinguppetitionsolicitors.co.uk/wp-content/uploads/HMRC-Winding-Up-Petition-against-Cirencester-Football-Agency-e1782221730174-1024x467.png word_count: 918 --- # HMRC issues Winding-Up Petition against Cirencester Football Agency HMRC has presented a winding-up petition (CR-2026-004781) against [Stephen Hunt Sports Management Limited](https://find-and-update.company-information.service.gov.uk/company/11087699), the Cirencester-based football agency of former Republic of Ireland international and Premier League winger Stephen Hunt, over unpaid tax. The petition is the latest [HMRC enforcement action](https://lexlaw.co.uk/practice-areas/taxation-solicitors-london/) against a sports services business and underlines the heightened insolvency exposure facing football agents and other professional services companies with historic tax liabilities. ## Background to the Winding-Up Petition [Stephen Hunt Sports Management Limited](https://www.shm.uk.com/) (company number 11087699) was incorporated on 29 November 2017 with its core business being a football and sports agency. Stephen Hunt is a former Republic of Ireland international winger who made more than 450 senior appearances, including Premier League spells with Reading, Hull City and Wolverhampton Wanderers, and earned 39 caps for his country. [HM Revenue & Customs (HMRC)](https://www.gov.uk/government/organisations/hm-revenue-customs) filed a winding-up petition against the company on 19 June 2026 in respect of unpaid tax. The amount of the underlying debt and the precise petition reference have not been publicly reported. HMRC petitions of this nature are most commonly presented to the [High Court of Justice (Insolvency and Companies List)](https://www.judiciary.uk/courts-and-tribunals/business-and-property-courts/business-list-general-chancery/insolvency-and-companies-list/) in London. The presentation of a [winding-up petition](https://windinguppetitionsolicitors.co.uk/step-by-step-guide-for-directors-responding-to-a-hmrc-winding-up-petition/) by HMRC is a formal indication that the company is considered unable to pay its debts as they fall due within the meaning of section 123 of the [Insolvency Act 1986](https://www.legislation.gov.uk/ukpga/1986/45/part/IV/chapter/VI/crossheading/grounds-and-effect-of-windingup-petition), and that earlier collection avenues have been exhausted. For directors of sports agencies, Licensed football agents (FFAR), FA-registered intermediaries and other limited companies, the case is a clear reminder that once an HMRC petition is issued and advertised, [bank accounts are commonly frozen](https://lexlaw.co.uk/practice-areas/winding-up-petitions-solicitors-london/validation-orders-solicitors-london/) and there is only a narrow window to negotiate, refinance, settle or [oppose the petition](https://windinguppetitionsolicitors.co.uk/opposing-a-winding-up-petition/) before the court can make a winding-up order. ## What is an HMRC Winding-Up Petition? A [winding-up petition](https://windinguppetitionsolicitors.co.uk/winding-up-petition-hearing-representation/) is a formal application to the High Court for compulsory liquidation under [section 122(1)(f) of the Insolvency Act 1986](https://www.legislation.gov.uk/ukpga/1986/45/part/IV/chapter/VI/crossheading/grounds-and-effect-of-windingup-petition), on the ground that the company cannot pay its debts. It is one of the most draconian [enforcement mechanisms](https://taxdisputes.co.uk/hmrc-enforcement-action/) available under English law and is designed to end the company, not to recover the debt. The danger escalates sharply on advertisement in [The Gazette](https://www.thegazette.co.uk/), as banks typically [freeze company accounts](https://lexlaw.co.uk/solicitors-london/uk-validation-orders-explained-the-2026-guide-to-unfreezing-company-bank-accounts/) to avoid breaching [section 127 of the Insolvency Act 1986](https://www.legislation.gov.uk/ukpga/1986/45/section/127/enacted?view=plain), which voids any disposition of company property post-petition unless validated by the court. For a football agency that relies on uninterrupted access to client funds, on the commission cycle, and on the confidence of players and clubs, even a short-term freeze can be commercially fatal regardless of public profile. ## Legal Grounds and Director Exposure [HMRC](https://lexlaw.co.uk/solicitors-london/late-hmrc-tax-tribunal-appeals-medpro-martland-your-options/) occupies a unique position as petitioning creditor: unpaid tax represents public funds, and HMRC need only establish that the debt is due, exceeds the £750 threshold, and remains unpaid. In sports sector cases, HMRC has paid particular attention to the VAT treatment of [agency commissions](https://taxdisputes.co.uk/hmrc-vat-investigations-evasion-input-ouput-double-taxation-tribunal-legal-advice/), [PAYE compliance](https://taxdisputes.co.uk/paye-tax-investigation-disputes/), dual representation arrangements and image-rights structures. Once a petition is presented, [section 130 of the Insolvency Act 1986](https://www.legislation.gov.uk/ukpga/1986/45/section/130/enacted) stays other proceedings and directors' powers narrow significantly. Post-petition payments may later be challenged, exposing directors to personal risk. [Specialist advice](https://windinguppetitionsolicitors.co.uk/contact-us/) at the earliest opportunity is essential. ## Key Features at a Glance - **Threshold:** debt of at least £750 and genuinely due - **Court:** [Companies Court (Insolvency & Companies List)](https://www.gov.uk/courts-tribunals/companies-list) of the High Court in London - **Gazette advertisement:** triggers [bank freezes](https://windinguppetitionsolicitors.co.uk/practice-note-on-validation-orders-lawyers-london/) - **Outcome if unopposed:** compulsory liquidation by court order - **Defence tools:** [injunction to restrain advertisement](https://windinguppetitionsolicitors.co.uk/obtaining-injunction-restrain-presentation-winding-up-petition/), [Time to Pay](https://lexlaw.co.uk/solicitors-london/hmrc-time-to-pay-arrangement-guide-2026-how-to-negotiate-a-repayment-plan-for-unpaid-tax/), settlement, genuine-dispute challenge, [withdrawal](https://windinguppetitionsolicitors.co.uk/withdrawing-a-winding-up-petition/) ## How HMRC Winding-Up Petitions Can Be Defended Despite their severity, [HMRC winding-up petitions](https://windinguppetitionsolicitors.co.uk/step-by-step-guide-for-directors-responding-to-a-hmrc-winding-up-petition/) can often be challenged, delayed, or resolved with the right strategy. Success depends heavily on [speed](https://lexlaw.co.uk/contact-us/), preparation, and [specialist expertise](https://lexlaw.co.uk/practice-areas/winding-up-petitions-solicitors-london/hmrc-petition-winding-up/). In many cases, an urgent injunction application can restrain advertisement of the petition, preventing bank-account freezes while negotiations or disputes are pursued. This is often combined with a forensic tax review, identifying disputed assessments, penalties, or miscalculations capable of supporting a genuine dispute. For sports businesses, that review will frequently focus on the VAT treatment of agency commissions, PAYE on payments to support staff, the structuring of dual representation arrangements, and the deductibility of intermediary fees. Where liability is broadly accepted, structured [Time to Pay negotiations](https://lexlaw.co.uk/solicitors-london/hmrc-time-to-pay-arrangement-guide-2026-how-to-negotiate-a-repayment-plan-for-unpaid-tax/) may still be achievable, but [HMRC](https://lexlaw.co.uk/solicitors-london/late-hmrc-tax-tribunal-appeals-medpro-martland-your-options/) will typically only engage meaningfully once [experienced insolvency solicitors](https://lexlaw.co.uk/our-people/christopher-snell/) are instructed and credible proposals are presented. In certain cases, rescue options such as administration or refinancing may be explored to preserve enterprise value and protect ongoing client mandates. Our [experience](https://lexlaw.co.uk/our-people/christopher-snell/) consistently shows that early intervention significantly improves outcomes. ## Instruct Expert London Insolvency Lawyers [Winding-up petitions](https://windinguppetitionsolicitors.co.uk/news/) are highly technical litigation proceedings governed by strict statutory rules and unforgiving timelines. General accountants, non-specialist solicitors, and unregulated advisers are rarely equipped to manage the procedural, evidential, and strategic complexities involved. [HMRC winding-up petitions](https://windinguppetitionsolicitors.co.uk/set-aside-hmrc-winding-up-petition-statutory-demand-lawyer-advice/) represent one of the most serious legal threats a company can face. Once issued, the margin for error is extremely narrow. The Stephen Hunt Sports Management case demonstrates that no business is too well-connected or publicly recognised to be pursued through the [Companies Court](https://www.judiciary.uk/courts-and-tribunals/business-and-property-courts/business-list-general-chancery/insolvency-and-companies-list/). [Our experienced insolvency](https://lexlaw.co.uk/practice-areas/winding-up-petitions-solicitors-london/hmrc-petition-winding-up/) team is dual-qualified, combining barristers and solicitors with decades of [experience](https://lexlaw.co.uk/our-people/christopher-snell/) acting in the [Companies Court](https://www.judiciary.uk/courts-and-tribunals/business-and-property-courts/business-list-general-chancery/insolvency-and-companies-list/) against HMRC. We provide partner-led advice from the outset, ensuring directors receive clear, realistic guidance at the point it matters most. If your company has received a statutory demand, winding-up petition, or HMRC enforcement warning, [urgent specialist advice](https://windinguppetitionsolicitors.co.uk/contact-us/) is critical. [LEXLAW](https://lexlaw.co.uk/solicitors-london/hmrc-time-to-pay-arrangement-guide-2026-how-to-negotiate-a-repayment-plan-for-unpaid-tax/) provides decisive, discreet, and [commercially focused representation](https://windinguppetitionsolicitors.co.uk/winding-up-petition-hearing-representation/) aimed at preserving businesses, protecting directors, and securing optimal outcomes. [Contact now](https://windinguppetitionsolicitors.co.uk/contact-us/) for expert insolvency advice.