Former Portsmouth chairman Milan Mandaric has defended payments he made to Harry Redknapp as a gesture to a 'friend'.
Mandaric gave evidence at Southwark Crown Court on Monday (local time) in defence of charges relating to two untaxed payments into a Monaco bank account.
The former Portsmouth owner is adamant there was no wrongdoing with the payments.
Speaking in court, Mandaric said: "In 35 years in football, I never had a closer relationship as a manager than I had with Harry."
"I want to do something special for Harry because he means more to me than a football manager. This was something as a friend."
"If this was something to do with employment, I would have done something entirely different."
"I want to make it absolutely clear that it was completely away from his duties, his bonuses, his salaries. It has nothing to do with it. It is an entirely different subject."
"Harry is one of those guys, I learned a lot more about him later, he is not really a small timer in trying to nail you down about everything."
"He gives you a lot of room. I thought we strike up a relationship quite quickly from the time we met. Overall he was a special guy in my view."
However, Mandaric did admit that the falling out between the pair when Redknapp left Portsmouth for Southampton was similar to a marriage break up.
"We didn't speak, it was a little bit of a bitter divorce," Mandaric said."It was a bit on the bitter side, especially as Southampton-Portsmouth, there's not a lot of love lost."