Chelsea could face further scrutiny from football's authorities over reports of payments connected to the club's former owner Roman Abramovich.
The Guardian has reported that leaked files show the Russian billionaire used offshore companies to make transactions worth tens of millions of pounds to agents and associates which appear to have been for the club's benefit, and could have breached financial rules if they were not officially declared.
The revelations are likely to intensify questions over how Abramovich, who owned Chelsea for 19 years until he was sanctioned by the British government in 2022, funded a period of unprecedented success.