It's a consequence of the way the new guy's gone about business. The new guy will pay it, and a couple of other debts that are now being called in. Other than filling news inches,I don't see it meaning much.
Yeah it's just a way of getting them to cough up. I would imagine their newest dodgy owner likes to pay things as late as possible, i.e. only when forced to. Not that I would question his integrity for a single moment, of course.
http://www.bbc.co.uk/news/uk-england-leeds-27333835 I think it was that 'Champions of Europe' chant that aroused suspicions.