The former chief executive of Portsmouth Football Club has appeared in court to face tax evasion claims.
Peter Storrie, 58, of St Helen's Road, Hayling Island, Hampshire is charged with evading tax from midfielder Eyal Berkovic's termination fee.
He allegedly made an offshore payment to terminate Berkovic's contract on which no tax was declared or paid.
Mr Storrie was bailed by City of Westminster magistrates to appear at Southwark Crown Court on 13 September.
It is alleged that between 1 January, 2005 and 28 November, 2007, he arranged a termination payment to Berkovic via the account of Medellin Enterprises Ltd, a firm registered in the British Virgin Islands.
This led to the failure of the club to operate PAYE and account for income tax and National Insurance contributions in respect of the payment, it is alleged.