Did Liverpool ever pay any money for Ings?
Not yet:
Liverpool could be forced to pay a tribunal record of over £10million for Danny Ings if Burnley can prove Tottenham were interested in signing the striker for a fee in that region.
The 23-year-old joined the Reds on a free transfer during the summer after his contract at Turf Moor expired.
However, as he is under 24, Burnley are entitled to a transfer fee which now looks set to be decided by tribunal after the two clubs failed to reach an agreement.
They will present their valuation of the player to the Premier League and the Professional Football Compensation Committee (PFCC) could determine a fee in the new year, although there is still scope for the clubs to agree before then.
Should the matter go to tribunal, it is almost certain Burnley will use Spurs' pursuit of Ings as one of their key pieces of evidence in pushing the fee higher than the £6m Liverpool want to pay.
Crucially, the Premier League rulebook states that if interest from other clubs can be 'substantiated', then that will be taken into account.
It is thought that Spurs were willing to pay between £10m and £12m for Ings and that could prove decisive when the panel come to meet.
The record fee set by tribunal is the £6.5m Chelsea paid Emirates Marketing Project for Daniel Sturridge in 2009.
That, though, is likely to be broken in the case of Ings, who made his England debut in October before suffering a season-ending knee injury just days later in training. This, however, will not have a bearing on the outcome of the tribunal.
The fact Ings spent four years at Burnley – he joined from Bournemouth for £1m in 2011 - will also be considered in their favour given the time and money invested in the development of the player.
He scored 43 goals in 130 appearances – numbers which will also be taken into account – but was unable to prevent their relegation from the Premier League last season.
He stalled on signing a new deal and there was talk of him leaving the club in January. However, given the safety net of the tribunal process, Burnley were prepared to let Ings run down his contract rather than lose their star striker for the final five months of the campaign.
Ings had scored three times from eight outings for Liverpool before injury struck.
How does the tribunal process work? Sportsmail answers all the key questions...
Why is a tribunal needed?
The process could have been avoided had Burnley and Liverpool agreed a fee between them.
However, they are said to be at least £4m apart in their valuation of the player and so a tribunal now looks likely.
That, though, could still change should they come to an agreement. A tribunal is seen as a last resort by the Premier League.
Is it not strange that his new club values him lower than the one he left?
That's business and, while Liverpool will no doubt hope Ings proves to be worth far more than £6m in the future, they also want to pay as little as possible for the player.
Burnley, of course, want as much money as they can get for the man they spent four years developing.
What happens if the tribunal says Danny Ings is worth, for argument's sake, £15m – can Liverpool appeal?
No. The decision of the tribunal is final. So in that respect it is a little bit of a gamble for both clubs going down this road, for neither can appeal the outcome.
That is why they might yet remove the element of doubt and settle on a fee somewhere between their respective valuations.
Why has it taken so long to come to this?
For the Premier League to start the tribunal process, it needs one of the clubs involved to formally request the matter is dealt with by the PFCC.
Liverpool and Burnley have spent the past five months trying to negotiate a fee but, clearly, have struggled to agree on that figure.
Once either – or both – of them inform the Premier League of this, then it needs to be determined who will sit on the panel.
There is a set list of people who appear on the PFCC panel and it has to be established that those chosen have no conflict of interest. Then it is a case of getting them all together on the same date – or dates – for the hearing, and that can prove tricky.
So who sits on the panel?
The PFCC is not a body which exists permanently and is only assembled when it is necessary.
It is made up of four or five people on each occasion, usually club secretaries or lawyers who work within the game.
An independent chairman will usually appoint panel members from each of the leagues involved – the Premier League and Championship in this case – and also from the PFA and LMA.
What do they take into account when deciding the fee?
Here goes; the age of the player, the length of time spent at the club he has left, the terms of new contracts offered to the player by both clubs, his playing record and interest shown by other clubs.
Any examples?
A tribunal decided that Everton should pay Leeds £600,000 for 16-year-old Luke Garbutt in 2009.
However, they also decided that Everton must pay £150,000 every time Garbutt passes the appearances milestones of 5, 10, 20, 30 and 40.
Leeds will also be owed £200,000 should Garbutt win a senior England cap.
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