The arbitration panel charged with ruling on West Ham United's alleged transfer irregularities are poised to deliver a verdict to Sheffield United this afternoon.

The three-man independent commision, consisting of former Court of Appeal judge Sir Philip Cotton, QC David Pannick and law specialist Nicholas Randall, do not have the power to deduct points from Alan Curbishley's side, but could order a fresh investigation into controversies surrounding Carlos Tevez and Javier Mascherano, the Argentina internationals.

West Ham were fined £2.5 million for signing contracts opening the players to third party influence and a further £3m for failing to inform the Premier League, punishment Sheffield United have always maintained should have taken the form of a points deduction.

The Yorkshire club finished behind West Ham by three points and three places last season, ultimately costing them relegation, with Tevez widely regarded as the catalyst and inspiration responsible for his side's great escape.
Background

* McCabe confident as Parry backs United claim

* Tevez affair under review by Premier League panel

* Warnock bitter as Hammers survive

Background

* Solidarity for United

* Plot thickens in Tevez wrangle

* Sheffield United told to go all the way for justice

He and Mascherano both arrived from Corinthians, the Brazilian side, in a deal conjured by Media Sports Investments - a group at one time thought to be interested in taking financial control at Upton Park.

Premiership officials remain confident the arbitration panel will back their decision to issue a financial penalty to West Ham. The commision must also rule on whether Tevez should have been de-registered in the wake of the original investigation.

If the decision falls in Sheffield United's favour, and the panel either recommend financial compensation or a new investigation, there will be scant time for further judgement before the start of the Premiership and Football League seasons.

timesonline

An arbitration panel has upheld the Premier League's decision not to deduct points from West Ham United as punishment for breaking the rules over their signings of Carlos Tevez and Javier Mascherano.

The panel's decision means that Sheffield United's hopes of reclaiming their Premier League status are now in tatters.

Sheffield United had launched an appeal after they were relegated on the last day of the season (losing to Wigan) and West Ham stayed up (after beating Manchester United).

The Hammers had earlier been fined a record £5.5 million for their handling of the two Argentine players' transfers.

The Blades had wanted the panel to order a new disciplinary commission that might have decided to dock West Ham points.

Sheffield United also lost another claim - made jointly with Fulham - that the Premier League should have forced West Ham to de-register Carlos Tevez.

A statement from the arbitration panel read: "The tribunal have found in favour of the FA Premier League on both issues and dismissed the claims of Sheffield United FC and Fulham FC."

The three-man panel, headed by retired High Court judge Sir Philip Otton, did not have the power to change West Ham's punishment but could have ordered a new independent commission to judge the case.

The decision means that Sheffield United must now prepare for life in the Championship, while the Hammers are preparing for another Premiership campaign.

Sheffield United spokesman Toby Craig said the Blades were considering the decision regarding their "campaign for fairness."

goal.com