news that Sheffield Wednesday, one of the legendary sides in the game (now languishing in League One - or the Third Division, as we more accurately used to know it) face a winding up petition. On Wednesday, ironically. Once again, it's an unpaid PAYE tax bill of £600,000 that's doing the damage. In September 2010, the 143-year-old club was spared administration through an agreement with the Co-operative Bank over what was then a £1.1 million debt. But it is understood that the Bank is not satisfied with progress and the measures taken in the intervening eight weeks, which could spell another serious body-blow for the club relegated from the Championship (or Second Division) last season. Apparently, local Lib Dem MP Nick Clegg is getting involved. Fingers crossed for the Owls. But who'd want to be reliant on the Deputy PM's promises, given all the others he and his party have broken without batting an eyelid?