London: Tottenham Hotspur manager Harry Redknapp cheated the taxman over a bonus he once received for a transfer, a prosecution lawyer said as he concluded his case against the man tipped to be the next England coach.
Redknapp, 64, has denied tax evasion over two payments totalling $295,000 (186,461.03 pound) made to a Monaco bank account, named Rosie 47 after his bulldog, when he was in charge of Portsmouth who are now in the second tier of English football.
Milan Mandaric, the former Portsmouth chairman who made the payments, also denies wrongdoing. The two men say the money was for investment outside the game.
Prosecution lawyer John Black alleged Redknapp was disappointed his share on the profit on player transfers was cut from 10 percent to five percent when he switched from Portsmouth`s director of football to manager.
Black said Redknapp felt he was due an additional payment after striker Peter Crouch was sold to Aston Villa in 2002 shortly after he had taken over as manager.
Referring to one payment into the Monaco account, Black said: "Was it simply a coincidence that it was 100,000 pounds, not that far away from the five percent Mr Redknapp had lost as a result of the re-negotiated contract?
"Was that a simple coincidence or is it the case that that money was paid into his account to make up for the shortfall as a bonus?," he added, Britain`s Press Association reported.
The prosecutor told the four women and eight men of the jury it was important to "keep one`s eye on the ball" and not be influenced by anything in the media about the case.
"It may not be popular to say that about a man who is respected in the business, a very good football manager who has very many qualities," Black added.
"The fact is this bonus was paid into an account in Monaco and no tax was paid on it."
Redknapp`s defence team are expected to sum up their case next week, two weeks after the trial opened.
The manager of Premier League title contenders Spurs was in charge of Portsmouth`s first team from 2002-04 and again from 2005-08 before moving to White Hart Lane.
Redknapp is the favourite to take over as England manager when Fabio Capello leaves at the end of Euro 2012.
Co-defendant Mandaric, a Serb, is now chairman of third tier Sheffield Wednesday.