This is all par for the course, the inevitable negotiation as in any deal, don't think HMRC will push for liquidation, they will get much less, but they won't be "had on the cheap" either, whilst any buyer will look to get best price.

It could take a while, there's no rush, we are league 1 bound, best that whoever takes over is serious and a fit and proper owner. Kirchner's been very loud, but the loudest doesn't always win!