OXFORD United have been served with their second winding-up petition in less than eight months.

The case has been brought by HM revenue and customs (HMRC) and the paperwork was filed yesterday.

As it stands a court hearing has been listed for December 19.

United, who this morning confirmed the appointment of ex-Inter Milan chairman Erick Thohir to their board, are yet to comment on the petition.

It comes after HMRC took the same measure over an unpaid bill in March.

That came less than a month after Sumrith Thanakarnjanasuth had completed a deal to take over the club.

The outstanding payment was settled quickly, with United blaming the lapse on a brief gap in the finances caused by the takeover.

A winding-up petition is a form of legal action taken by a creditor against a company which owes them money.

As it is an expensive option, it is normally considered a last resort where other attempts to retrieve the debt have failed.