Newell feels vindicated

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Newell made his claim in January 2006 and a 20-month FA investigation has now resulted in more than 50 charges being issued as the FA have acted on allegations of systematic back-door payments totalling £160,000 made to agents by Luton.

"As a manager of a football club, you have a duty to supporters to make people aware of things like this," said Newell. "Over the last seven or eight months, there were times when I thought maybe it was the wrong thing to do because ultimately it has cost me my job. This proves now it was totally the right stance."

The club, ex-chairman Bill Tomlins and former finance director Derek Peter have all been charged with breaching regulations, as have two current directors and six licensed football agents.

Luton have been hit with a total of 17 charges alleging they made payments to agents through holding company Jayten Stadium Ltd rather than the club, and of providing misleading information to the FA.

Tomlins has been charged with 15 rule breaches, Peter with nine, and current directors John Mitchell and Richard Bagehot with failing to report the breaches when they became aware of them.

The agents have been each charged with failing to ensure that payments to them were made and disclosed through the proper channels. All parties have until November 30 to respond to the charges.

The investigation found evidence the six agents - Sky Andrew, Mike Berry, Mark Curtis, Stephen Denos, David Manasseh and Andrew Mills - were paid by Luton's holding company Jayten (also known as J10) Stadium Limited rather than the club in contravention of FA rules.