Portsmouth chief executive Peter Storrie appeared in court on Monday charged with having "cheated the public revenue" over the signing-on fee to a midfielder.
Storrie, 57, spoke only to confirm his name and date of birth when he appeared before City of Westminster Magistrates' Court in central London.
The details of his charge allege that, between July 1 2003 and November 28 2007, he cheated the public revenue over a signing-on fee to Amdy Faye from Auxerre to Portsmouth.
The charge alleges that he arranged for the fee to Faye to be paid via the bank account of an agent, Willie McKay, in order to "conceal its true nature and purpose," thereby "causing a failure on the part of the club to operate PAYE and account for income tax and national insurance contributions in respect of that fee".
Storrie, dressed in a dark blue suit, striped shirt and spotted tie, was released on unconditional bail by District Judge Daphne Wickham.
The case was adjourned until January 20 next year for a plea and case management hearing at Southwark Crown Court.
Storrie has already stated that he will defend himself in the "strongest possible terms" against the charge.
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