The Football Association (FA) has confirmed it is looking into allegations that Tottenham breached transfer rules when they sold Jermain Defoe to Portsmouth in 2008.
The Times claim new evidence shows Spurs dealt with an unlicensed agent during negotiations for the £7.5million deal.
Breaches of FA agent rules are regarded as a serious matter.
It is claimed an unlicensed agent helped broker the Defoe deal. An arbitration panel convened at the time but no action was taken against Spurs. But the FA has said it is reopening the case.
An FA statement said: “We are looking at the case, and as part of that we will be reviewing the arbitration panel award.”
Defoe is now Under-18s coach at Spurs. Tottenham have declined to comment.
Portsmouth said: “The signing of Jermain Defoe in 2008 occurred under a previous ownership. The board and the new executive therefore have no knowledge of any negotiations that led to the registration of Defoe in 2008.”
Similar cases investigated by the FA have led to disciplinary action. Luton were deducted 10 points and fined £50,000 in 2008 for breaching agent rules.
Former Leeds owner Massimo Cellino was banned from football for 18 months and fined £250,000 in 2017 for breaching agent rules over the sale of Ross McCormack from Fulham in 2014. Leeds avoided a points deduction.
But Tottenham avoided punishment and finished that 2009-10 season three points above Manchester City to qualify for the Champions League.
