Tax probe over Toon

the High Court in Leeds said: “It appears NUFC paid agents’ fees for services of £1.9m in full knowledge that the majority would be passed on to other agents... and to a company associated with the player.”

HMRC said there were “further suspicions” arising from Ba’s move to Chelsea in January 2013.

It said it believed “NUFC systematically abused the tax system... and all payments to agents made were potentially the subject of criminal proceedings”.

HMRC’S Operation Loom is looking into whether the club knew payments to agents were being “secretly” funnelled to other unlicensed agents and to players in a bid to find a way round income tax and national insurance.

Newcastle were raided in April by HMRC and had business and financial records seized. Managing director Lee Charnley was one of several people arrested. He was later released without charge.

West Ham’s London Stadium was also raided as part of a £5m fraud probe.

The allegations emerged as Newcastle challenged the legality of the search warrants, arguing there were no reasonable grounds for believing it had engaged in tax fraud.

Judges ruled warrants were “lawfully issued”.

Toon might appeal and said: “We’re disappointed with this decision.”

ARRESTED But Lee Charnley was released without charge