The second new hurdle is the unpaid internship.

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It found last year that 77% of unpaid interns were forced to take second jobs, which could have affected their performance.

ECONOMIST: Recruiting interns: All work and no pay? | The

This could be in the form of mild to severe property damage, unpaid HOA fees, taxes, second mortgages and various other liens.

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The 2008 FA Cup finalists face a second winding up order on 10 February if an unpaid tax bill to Her Majesty's Revenue and Customs is not paid by then.

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Unpaid amounts will be cut if returns fall short in the second or third year.

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Second, the attitude of canal-restoration societies, whose members have devoted considerable unpaid effort to bringing disused waterways back to life.

ECONOMIST: Canals

The announcement follows a second sitting at the High Court over the club's inability to come to an agreement over unpaid tax.

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