By Chris Clements

Copyright bbc

Hearts confirmed it was the victim of an “internet fraud” in mid-2017. It followed a similar case of fraud at Hamilton Academical FC that same year.

In December 2017, police confirmed a man had been arrested and charged over the Hearts allegations.

Jalal was indicted for fraud and proceeds of crime offences in 2020.

The allegations centre on claims Jalal had illegally accessed a computer owned by an engineering business and tricked Hearts into paying him money owed to the company.

The first charge on an indictment, seen by the BBC, alleges Jalal had targeted the Edinburgh club through its dealings with BSB Structural, a construction company based in Motherwell, Lanarkshire.

At the time, the company was nearing the end of a rebuild of the club’s main stand at Tynecastle stadium – erecting a 120-metre steel beam and steelworks to allow for 2,000 more seats.