[Tealeaf]

It's not really a surprise. Once a winding-up order has been issued against a company, then all of it's bank accounts are frozen; No one - and that includes employees as well as trade creditors - can be paid from those accounts. Quite simply, HMRC have first call on whatever dosh is in the bank. Once arrangements have been made via the bank and the courts to pay off the debt due to HMRC and that transaction occurs, can the accounts be unfrozen.

I would guess that the players will be paid from another source and that payment would be treated as a temporary loan.