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Chelsea 'inform HMRC and the FA of an issue with the club's tax affairs before the recent £4.25bn takeover' with new owners having 'identified an area of concern' in accounts filed under the Roman Abramovich regime

Another hiccup in the Chelsea takeover has emerged after the club reportedly informed HMRC and the Football Association of a tax issue from before the £4.25billion sale last month.

The west London club's new owners, led by Todd Boehly, had withheld over £100million from the takeover price in case of any 'unforeseen liabilities' from the Roman Abramovich era were inherited.

However, The Times are reporting that Chelsea's new owners have identified 'an area of concern' in relation to the club's tax affairs while looking over their purchase of the Premier League side.