Newcastle United managing director Lee Charnley has been arrested following a raid by HM Revenue & Customs (HMRC) on the club's St James' Park stadium, as part of an investigation into its transfer dealings.
According to a report in the Telegraph, Charnley was arrested on the morning of 26 April. Newcastle's training ground, Darsley Park, is also said to have been raided as part of the investigation.
Tax officers are said to be investigating transfers dating back as far as seven years in relation to a suspected £5m income tax and National Insurance (NI) fraud.
HMRC also raided West Ham's London stadium for the same reason but said no arrests were made.
HMRC said: "Investigators have searched a number of premises in the North East and South East of England and arrested the men and also seized business records, financial records, computers and mobile phones."
It confirmed 180 police officers were involved in the raids in the UK and in France, where it said authorities were assisting the UK investigation.
HMRC added: "This criminal investigation sends a clear message that, whoever you are, if you commit tax fraud you can expect to face the consequences."
It added: "As this is an ongoing investigation HMRC is unable to provide any further detail at this time."
HMRC had already found two former advisers guilty of orchestrating about £100m worth of tax avoidance fraud in June 2016, which involved football players, investment bankers and a pop star.
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