Sunderland say a three-and-a-half-year deal for Yann M'Vila has fallen through because the midfielder no longer wants to re-join them.
The HMRC wants a review of how footballers cut their tax bills amid disclosure that 43 players and 12 clubs are being probed.
Sunderland have revealed that Yann M'Vila does not now want to join the club in January despite having agreed a contract.
Preview followed by live coverage of Thursday's Europa League game between Southampton and Hapoel Be'er Sheva.
A former youth coach at Celtic and a number of other Scottish football clubs is arrested in Belfast over allegations of sexual offences against children.
Future World Cup finals will feature 16 groups of three countries in a 48-team tournament, if Fifa president Gianni Infantino gets his wish.
Former England manager Roy Hodgson hopes to return to football after stepping down following the national side's Euro 2016 exit.
West Ham boss Slaven Bilic expects his side to finish in the top half of the Premier League, despite being one place above the drop zone.