Former Bradford City chairman Geoffrey Richmond today refused to comment on claims that he faces a £2.3m tax bill.

Mr Richmond and Martin Jones, another one-time club director, were taken to Court by the Inland Revenue, one of the largest creditors when their company Loquitur went into voluntary liquidation six years ago.

The private business, which had the export rights to Ronson cigarette lighters, was liable for a corporation tax bill of £2.3m after Ronson was sold in 1994 - the year when Mr Richmond took charge at Valley Parade.

The Inland Revenue decided to take action against the two men under the Insolvency Act for breach of duty. The High Court ruled that they failed to allow for taxes.

Following the court's decision, the pair are jointly liable for the bill which could reach £3m with interest added.

Mr Richmond, who was replaced by Gordon Gibb as City chairman nine months ago, said: "I don't have any comment to make."