The jury in the tax evasion trial of Tottenham manager Harry Redknapp were sent home on Tuesday afternoon, after four hours of deliberation failed to yield a verdict at Southwark Crown Court.

Throughout the case, the jury, consisting of eight men and four women, heard both the Tottenham manager and his co-defendant Milan Mandaric consistently deny the allegations of cheating public revenues during their mutual time at Portsmouth Football Club.

The first charge alleged that Mandaric paid £93,300 into a bank account opened by Redknapp in Monaco, in order to allegedly avoid paying income tax and national insurance between April 1, 2002 and November 28, 2007.

The second charge is for the same offence between May 1, 2004, and November 28 2007, when a sum of £97,000 was allegedly paid by Mandaric into the aforementioned Monaco bank account.

During the Judge's final summing up, the jury were warned to ignore any footballing allegiances, prejudices or preconceptions regarding the sport and its personalities, and suggested the game itself "has rather lost its way".

"Football is an emotive subject, stirring in an individual anything from deep passion to resentment," Judge Anthony Leonard told Southwark Crown Court, as quoted by The Times.

"Whatever you opinions about football, ignore them. This case is not about football but about allegations of tax fraud."

According to Sky News' Crime Correspondent Martin Brunt, who was tweeting live from Southwark Crown Court and summing up Judge Anthony Leonard's final address to the Jury, the Judge allegedly added: "Case isn't about football but tax fraud set around the game. Both men on trial are personalities and case has attracted muc [sic] media attention.

According to Brunt, the Judge continued: "Jury may have sympathy for defendants because of time case has taken to get to court, but must reach verdicts on evidence. There are no special rules you will attach to them as a result.

"Possible to find Redknapp not guilty and Mandaric guilty if sure Redknapp believed tax had been paid.

"Jurors must decide if payments into Monaco account were Redknapp's employment or loan for investments between friends."

The Daily Telegraph also quoted the Judge, who allegedly added: "One of the first questions you'll need to ask yourselves is - what was the Monaco payment for?"

On Monday, the barrister representing Redknapp, John Kelsey-Fry QC, dismissed the case against the current Tottenham manager as "absurd" and in particular lambasted the prosecution's evidence obtained by the News of the World as "repugnant to all our basic instincts of fairness".

In Judge Anthony Leonard QC's final summing up on Tuesday, he told the jury that the News of the World "used mix of inside info, gossip and kidology in interview with Redknapp" and that "You may despise such behaviour", however, according to Martin Brunt the Judge suggested this was not the main issue.

"It's not up to jurors to decide rights and wrongs of News Of the World tactics. There is a current inquiry to resolve such issues." The judge added, according to Brunt.

Prior to sending the jury out to consider their verdicts at 12:30 GMT, the judge added: "Redknapp told News of the World that payment was his bonus for sale of Peter Crouch. Mandaric said it was for investments."

Following the Judge's summing up, he lifted restrictions on tweeting in court in order to prevent an "unseemly rush for the door" in order to report the verdict at its announcement.

After four hours of deliberation, and having recalled Redknapp and Mandaric to the dock, the jury were sent home for the night having failed to reach a verdict on Tuesday. The judge warned the jury not to discuss the case with anyone.

The jury will reconvene on Wednesday at 10am to resume deliberations.