The UK government has escalated its dispute with former Chelsea owner Roman Abramovich, threatening to sue over the 2.5 billion pounds in proceeds from the 2022 sale of the club - funds intended for humanitarian relief related to the war in Ukraine.
Chelsea could face punishment for breaching the Premier League's financial regulations during Roman Abramovich's ownership.
Chelsea say Government sanctions on Roman Abramovich are the reason for the club posting losses of £121million.