Redknapp arrives at Southwark Crown Court
Tottenham manager Harry Redknapp arrives at Southwark Crown Court in London January 23, 2012. Redknapp appeared at court on Monday charged with tax evasion from when he was manager of Portsmouth Football Club. REUTERS

Tottenham manager Harry Redknapp has arrived at Southwark Crown Court on Monday morning to stand trial on charges of tax evasion.

Redknapp is accused of two counts of cheating the public revenue during his tenure as Portsmouth boss, when bonus payments were allegedly paid into a Monaco bank account. The Tottenham boss is accused alongside his former Fratton Park chairman Milan Mandaric.

The first charge alleges 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.

According to The Times, the legislative indictment states the payments were "as a result of or in connection with Mr Redknapp's employment and as a reward for services" to Portsmouth Football Club, and were allegedly made "with intent to defraud and to the prejudice of HM Revenue and Customs as a result of or in connection with Henry James Redknapp's employment and as a reward for services".

Redknapp is being represented by John Kelsey-Fry QC and Mandaric is being counselled by Lord Ken Macdonald QC.

The Tottenham manager and Mandaric, who is now chairman of League One side Sheffield Wednesday, both deny the charges and their two-week trial started on Monday in central London.