By Maria Ward-Brennan Around two dozen UK professional football clubs have fallen into arrears over their tax payments. According to findings by chartered accountants Lubbock Fine, at least 21 professional football clubs in the UK have fallen into arrears to the HM Revenue & Customs (HMRC) over corporation tax or VAT. The low profitability of many football clubs, especially those in lower leagues, has made many unable to pay their tax bills on time. Many football clubs are still struggling with substantial debts from the Covid lockdowns, which reduced ticket sales and other match-day revenues….