That article said Wasps were blindsided by the HMRC decision to file for a winding up order.
In one of my replies a few weeks ago, I wondered at what Wasps meant by 'good relationship' with HMRC. I said at the time, you only have a good relationship with them if you pay up on time. If you don't, they quickly turn to Court action. Always. No exceptions. I wondered how Wasps thought they would be an exception. Turns out, I was right, they are not.
What is an overseas buyer? Someone born outside the UK, or someone living outside the UK? If it is a business, I presume based outside the UK, but then so many are, in places like Bermuda (like SISU). almost all uber rich Britons live abroad to avoid tax. So, I gues it COULD be a Brit living abroad. Either way, an overseas buyer is a really big pool to choose from.