•Tony McGill is pursuing costs of £390,000 from Bolton Wanderers and rival agency SEM.
•The case relates to the 2007 signing of Gavin McCann from Aston Villa.
•Bolton Wanderers chairman Phil Gartside is due to give evidence today.
Good morning again from the "filing cabinet", also known as the Manchester Civil Justice Centre.
This case was originally planned to end last week but an overspill day has had to be utilised so Phil Gartside and one other witness can give evidence.
At this stage it looks like the court will be sitting again in May to hear barristers' submissions and a verdict.
Anthony Massey is up. He is a witness, not a defendant.
Court hears that in 2008, Wanderers and HMRC had an agreement that tax would be split 50/50 between player and club in dual representation agent agreements.
This is how Wanderers paid tax on the McCann deal - but SEM were only representing the club on the deal.
Wanderers' policy to making tax payments has been discussed.
Mr Massey confirms that SEM were acting solely for the club.
But he admits that a letter was sent to Mr McCann and his accountants to the effect that the player would have to pay tax on agency fees.
Mr Gartside is now in the stand, taking the oath.
Confirms his address and that his witness statement is true.
Neil Berragan is going through Mr Gartside's background with the club.
Tells the court he is full-time chairman of Wanderers now, but only part-time in 2007.
Confirms Wanderers debts are now in excess of £150m. Were £50m in 2007.
Martin Budworth opens cross-examination.
Says club was under no pressure to reduce debt in 2007.
Court hears Wanderers paid a £1.8m settlement to HMRC in 2011 relating to reclaiming VAT.
Mr Gartside denies wrongdoing from Wanderers. Says they paid to end the matter and were comfortable with their previous policy.
"Always" sought to conduct himself with integrity.
We're having a quick break here - Mr Gartside has just been asked of the involvement of Mark Curtis, former agent of Sam allardyce and Gary Megson.
Court told that Mr Curtis assisted the club with the recruitment of Mr Megson. Mr Gartside says he was not paid for this work.
Mr Gartside has admitted to lying to Talksport host Colin Murray that he "duped" Manchester City over the signing of Dietmar Hamaan in 2006.
Did it to "make the show more interesting".
Mr Gartside did not read the representation agreement - found to be backdated ultimately - between Wanderers and SEM, although he did sign it.
Mr Gartside he could have intervened to block the deal once Mr McGill's concerns had become known but chose not to.
hearing about Mr Gartside's knowledge that the agreement with SEM was backdated
Says he only was aware of backdating when he saw the contract again, with a date that had "clearly been changed".
Firmly refutes allegations that he personally backdated he document to create the impression of a longer association between Wanderers and SEM.
Mr Gartside is now being rexamined by his own counsel Mr Berragan.
Says it was very common for players to have agreements with more than one agent.
The judge is now addressing a couple of points with Mr Gartside, including the radio interview with Colin Murray.
Mr Gartside says he meant "never signed" in reference to Didi Hamaan having been with the club for less than a week before moving on to Manchester City.
End.
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•The case relates to the 2007 signing of Gavin McCann from Aston Villa.
•Bolton Wanderers chairman Phil Gartside is due to give evidence today.
Good morning again from the "filing cabinet", also known as the Manchester Civil Justice Centre.
This case was originally planned to end last week but an overspill day has had to be utilised so Phil Gartside and one other witness can give evidence.
At this stage it looks like the court will be sitting again in May to hear barristers' submissions and a verdict.
Anthony Massey is up. He is a witness, not a defendant.
Court hears that in 2008, Wanderers and HMRC had an agreement that tax would be split 50/50 between player and club in dual representation agent agreements.
This is how Wanderers paid tax on the McCann deal - but SEM were only representing the club on the deal.
Wanderers' policy to making tax payments has been discussed.
Mr Massey confirms that SEM were acting solely for the club.
But he admits that a letter was sent to Mr McCann and his accountants to the effect that the player would have to pay tax on agency fees.
Mr Gartside is now in the stand, taking the oath.
Confirms his address and that his witness statement is true.
Neil Berragan is going through Mr Gartside's background with the club.
Tells the court he is full-time chairman of Wanderers now, but only part-time in 2007.
Confirms Wanderers debts are now in excess of £150m. Were £50m in 2007.
Martin Budworth opens cross-examination.
Says club was under no pressure to reduce debt in 2007.
Court hears Wanderers paid a £1.8m settlement to HMRC in 2011 relating to reclaiming VAT.
Mr Gartside denies wrongdoing from Wanderers. Says they paid to end the matter and were comfortable with their previous policy.
"Always" sought to conduct himself with integrity.
We're having a quick break here - Mr Gartside has just been asked of the involvement of Mark Curtis, former agent of Sam allardyce and Gary Megson.
Court told that Mr Curtis assisted the club with the recruitment of Mr Megson. Mr Gartside says he was not paid for this work.
Mr Gartside has admitted to lying to Talksport host Colin Murray that he "duped" Manchester City over the signing of Dietmar Hamaan in 2006.
Did it to "make the show more interesting".
Mr Gartside did not read the representation agreement - found to be backdated ultimately - between Wanderers and SEM, although he did sign it.
Mr Gartside he could have intervened to block the deal once Mr McGill's concerns had become known but chose not to.
hearing about Mr Gartside's knowledge that the agreement with SEM was backdated
Says he only was aware of backdating when he saw the contract again, with a date that had "clearly been changed".
Firmly refutes allegations that he personally backdated he document to create the impression of a longer association between Wanderers and SEM.
Mr Gartside is now being rexamined by his own counsel Mr Berragan.
Says it was very common for players to have agreements with more than one agent.
The judge is now addressing a couple of points with Mr Gartside, including the radio interview with Colin Murray.
Mr Gartside says he meant "never signed" in reference to Didi Hamaan having been with the club for less than a week before moving on to Manchester City.
End.
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