Premier League clubs have delayed refunding hospitality clients despite the ban on supporters attending matches.
Corporate match-goers provide a lucrative source of income for top-flight sides, but the pandemic has seen virtually all matches since June played behind closed doors.
Most clubs are said to have offered their hospitality clients refunds. However, Sportsmail understands there are some cases in the Premier League where compensation has not been forthcoming.
Premier League clubs have delayed refunding hospitality clients despite the ban on supporters
It is understood that one club has even been threatened with legal action over the issue, which has caused anger among corporate clients — especially those whose multi-year deals with clubs expire at the end of the season.
Some clubs are offering an extra year rather than refunds, amid growing hopes that stadiums will be full next season. However, some firms would prefer their money back.
Sportsmail revealed in January that the FA would not be invoicing clients for their plush Wembley boxes even if spectators were allowed back into stadiums this season.
The boxes are worth huge amounts to the governing body but the decision was made not to request payment despite the losses that would entail.
There is acknowledgement at the FA that their commercial and sponsorship partners, many of whom have suites at Wembley, have seen limited return on their deals during the pandemic.
The pandemic has seen virtually all matches since June played behind closed doors