Blades seek £30m damages over Tevez affair

United, who announced on Thursday that they are sueing the London club for breach of contract, are understood to be claiming damages of around 30m after arguing that by allowing Alan Curbishley’s side to escape a points deduction, the FA Premier League handed them an unfair advantage in the scramble to avoid relegation last season.

United, who dropped into the Championship on the final day of the campaign, have twice tried and failed to force a review of that punishment - imposed when West Ham were found guilty of breaching regulations governing third party ownership of players - and have taken this latest measure in an attempt to force evidence they claim has been withheld from previous investigations.

Bramall Lane officials are understood to be in possession of documents which they believe prove Tevez and his Argentina team-mate Javier Mascherano should never have been allowed to feature for West Ham after holding talks with their representative Kia Joorabchian.

Both players have since joined new clubs but their transfers were delayed as lawyers tried to satisfy FAPL criteria.

Tevez’s move to Old Trafford was the subject of particular controversy when Joorabchian, who has consistently refuted West Ham’s claims, paid them a 2m settlement fee.

Liverpool chief executive Rick Parry attended a previous arbitration panel to explain the processes he had to go through to secure Mascherano’s signature and although he is unlikely to attend any future hearings, the possibility remains that Joorabchian, FAPL chief executive Richard Scudamore and West Ham chairman Eggert Magnusson could also be asked to outline their roles tin the saga.