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.
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.