SOUTHEND United chairman Ron Martin has accused the tax authorities of "flaunting the rules" in their attempts to wind up the club over alleged debts.

He rejected the accusation made in the High Court that the club was "a habitual defaulter".

Meanwhile, the club denied players were not being paid their wages on time, saying it was "just rumour and speculation" and "a little tiresome".

However, one player said: "We're all still really in this together, and we will fight all the way on the pitch in the matches.

"But when you're not getting paid, and don't know when you will be, it's hard."

In a statement to the Echo, Mr Martin said: “Customs is flaunting the rules to its own ends.

“The players are professional and remain focused on winning games.

"They know what this club’s future holds, of which I have reassured them.

“These issues are a matter of process. We have appealed against HMRC’s claims and it may be a matter for the Tribunals Service, which is an independent body.

“The term ‘habitual defaulter’ is a dramatic, inflammatory term used by HMRC barristers in an attempt to persuade the judge.

"I recognise HMRC has a job to do, which has been made harder by the recession.

“I just wish there could be a little more understanding – we do an enormous amount of good work which equally needs to be protected.”

Earlier this week, Mr Martin told the Echo: "By any reasoned analysis, the action by Revenue and Customs is wrong.

“Simply because it represents a messed-up Government that is exerting pressure on companies, and football clubs in particular, in an effort to repair its own mistakes, does not make Customs either correct, justified or fair."

He added: “We have and will continue to pay appropriate payments."

The High Court case, brought by Revenue and Customs over an alleged £200,000 unpaid tax bill, was adjourned for four weeks by Registrar Christine Derrett.

The club dispute the amount they owe and claim they overpaid when they settled an outstanding £2.1million in November.

The club said two months’ worth of debt for October and November last year had been paid but had been “misallocated” by the tax man.

Matthew Smith, representing Customs, told the High Court: “This is a petition against a habitual defaulter. The company missed payments for months seven and eight of the present tax year.

“The company will claim previous payments have been misallocated, and were not VAT, but PAYE debts.

“But it makes no difference. Essentially, this argument is designed to circumvent a ruling from the Football League that clubs in VAT debt can’t take part in transfers, but they can if the debt is PAYE.”

PAYE is the tax paid on the money a company pays to its employees. Both PAYE and VAT are looked after by Revenue and Customs.

The club must submit its evidence by March 3 prior to the hearing on March 10.