West Ham to take fight against paying Sheffield United £30m compensation to Court of Arbitration for Sport

West Ham have confirmed they will appeal against a tribunal's ruling on the Carlos Tevez affair to the Court of Arbitration for Sport.  

The club say they have already been punished for breaching Premier League rules over the signing of the Argentina striker in 2006.  

West Ham said in a statement on their official website: "We can confirm today that our lawyers are drafting a statement of appeal to the Court of Arbitration for Sport (CAS) in Lausanne, Switzerland in relation to the case involving the club and Sheffield United.  

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carlos tevez

Carlos Tevez keeps West Ham up with the winner at Old Trafford: the tribunal found his services 'were worth at least three points to his club'

"While we respect the judgement of the FA arbitration panel, we do not accept that one player's contribution can be placed over that of the team as a whole nor used as the basis for judging the results of a 38-game season.  

"This ruling undermines the significant efforts of our entire playing squad and coaching staff over the duration of the 2006-07 Premier League season and does not take sufficient account of the performances of the other 19 clubs in the competition.   

"We acknowledge again that the club broke Premier League rules in the original signing of Carlos Tevez but we were dealt with accordingly by an independent Premier League commission and accepted the significant punishment handed down at that time.  

"In light of this and the wider implications of this latest ruling for English football we have decided to ask that the case be considered by the Court of Arbitration for Sport."

carlos tevez

Economical with the truth: the tribunal found West Ham did not declare their third-party agreement with Kia Joorabchian

The London club had earlier stood by their under-fire chief executive Scott Duxbury and maintained that his position is not under review.

Duxbury was the club's legal representative at the time of the Tevez affair and was accused of witholding information by the first Premier League inquiry into the affair in April 2007, when West Ham were fined £5.5million.

The FA's independent tribunal found that Duxbury verbally assured Kia Joorabchian, the part-owner of Tevez, that the third-party agreement still existed even though he had informed the Premier League that it had been terminated so that the Argentina striker could play in West Ham's remaining games.

The tribunal's findings state that: 'We have no doubt that those [Tevez's] services were worth at least three points to West Ham over the season and were what made the difference between West Ham remaining in the Premier League and being relegated.

'Moreover, if the Premier League had known what Mr Duxbury for West Ham was saying to Mr Joorabchian's solicitor [Graham Shear] following the commission decision, we are confident the Premier League would have suspended Mr Tevez's registration as a West Ham player.'

scott duxbury

Man on the spot: Scott Duxbury (right) with West Ham director of football Gianluca Nani

The tribunal found in favour of relegated Sheffield United and is expected to order West Ham to pay the club in the region of £30m.

A West Ham spokesman said earlier today: 'We are still digesting the findings of the tribunal but the position of Scott Duxbury is not under review.'

They also look certain to call for a 'forensic' examination of Sheffield United's books following the club's intention to claim more than £30m as compensation for lost revenue after they were relegated.

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