HMRC state that RL clubs claimed more in tax allowances for ebt's and image rights than they should have. They now want it back and are getting it.
They were within they SC rules but clearly the RFL gave bad advice to clubs over the amounts that could be claimed and they allowed be set against the SC hence the HMRC are asking for back payments.
As for Wigan's outstanding amounts. It will be paid off shortly as it comes to well under a six figure sum. Wigan are not contesting the amount as it's so small. This is likely to be one of the smallest amounts paid back if not the smallest.
As for the points deduction that's been referred to. The RFL set up an Independent Body to look at Wigan's alleged breech of the SC. They found that Wigan had not spent more than £1.6m in the season, they also confirmed that Wigan had not broken any salary cap rules. As Rouges said, they then specially invented the phrase "spirit of the salary cap" which of course is not within the rules of the SC. It was due to the "sprit etc" that Wigan were deduced league points, not because they'd spent over the SC or broken its rules.