Premier League club Cardiff City are set to tell FIFA that the contract to sign Emiliano Sala from Nantes was not legally binding.
The club are refusing to pay a £15m transfer fee for the player, who was killed in a plane accident last January. It prompted Ligue 1 side Nantes to complain to FIFA and now Cardiff are set to respond by claiming the contract itself was "null and void"
Per Sky Sports and the Guardian, Cardiff will claim the contract was rejected by the Premier League and a revised agreement was not signed. They will also claim Nantes did not meet certain clauses.
A Cardiff spokesperson said they will meet FIFA's deadline for a response: "The club is aware of FIFA's request for a response by April 3 and is processing that accordingly. We have no further comment at this stage."