That was the astonishing verdict of Sir Philip Otton's panel when it delivered its findings on the arbitration proceedings brought by Sheffield United. But the judgment came as no comfort to the Yorkshire club because the former Lord Justice of Appeal's panel also found it could not overturn the decision of an independent disciplinary panel to fine the Hammers 5.5m and not deduct points. "We can see the force of [Sheffield's] attack and we have much sympathy for [their] grievances arising from the decision and the manner it was arrived at," said the arbitration panel's judgment.
"We would, for example, have given much more weight to the deliberate deceit by West Ham officials which concealed the existence of the third-party arrangements."
That refers to the "grave breach of trust" of which the original panel, led by Simon Bourne-Arton QC, found the Hammers guilty. Bourne-Arton's verdict stated that Paul Aldridge, then chief executive at Upton Park, had told a "direct lie" when asked if there were documents relating to the Argentinians' transfers other than those volunteered by the club.
