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Chelsea are set to face further scrutiny from the Premier League over reports of payments connected to the club’s former owner Roman Abramovich. The Guardian has reported that Abramovich, a Russian billionaire who owned the club for 19 years until he was sanctioned by the British government last year, used offshore companies to make payments which appear to have been for the club’s benefit. The Premier League is already investigating the club after their new owners became aware of “potentially incomplete financial reporting” linked to the Abramovich era while completing their due diligence as part of the takeover and self-reported the information they discovered to the league and other regulators. The Premier League has not commented on Wednesday’s report, but it is likely it will now look closely at the information reported by the Guardian. A Chelsea spokesperson said: “These allegations pre-date the club’s current ownership. They are based on documents which the club has not been shown and do not relate to any individual who is presently at the club.” Chelsea’s stance under their new owners has been consistent – to examine any allegations of impropriety under the previous ownership as soon as they become aware of them. Abramovich bought Chelsea in 2003 and invested millions as the club enjoyed unprecedented success, including Champions League victories in 2012 and 2021 as well as five Premier League titles. He was forced to sell the club last year after his assets were frozen by the Government following the Russian invasion of Ukraine. The FA has confirmed it is investigating, although it is unclear at this stage whether its investigation relates to the information Chelsea self-reported or the new allegations. Chelsea entered into €10m (£8.7m) settlement with Uefa after also self-reporting the information which came to light during the 2022 takeover to European football’s governing body. PA Read More Ruthless Emma Hayes will fix USA’s ‘arrogance’ and ‘complacency’ How Conor Gallagher navigated ‘crazy’ Chelsea period to target Euro 2024 place Is Real Madrid v Chelsea on TV? Channel, time and how to watch

Manchester United have been offered the chance to rival Atletico Madrid for Fiorentina midfielder Sofyan Amrabat, who is available for £30m.

Star of the chess world Hikaru Nakamura has hit out at grandmaster Vladimir Kramnik after being accused of cheating. Grandmaster Nakamura recently responded to the cheating allegations against him by going on a crazy winning streak – after his initial good run caused others to speculate about the validity of his record. It comes after Nakamura dismissed “garbage” claims that he had cheated recently after going on a 15-game winning streak and blowing away opponents. Kramnik initially added fuel to the fire by appearing to have accused Nakamura of cheating in a cryptic post after referencing a number of “interesting” statistics behind his incredible form. Now, he’s deleted his initial post, leading to Nakamura slamming him for spreading the accusations. MORE DRAMA - Kramnik Unhinged www.youtube.com Posting a recent YouTube video, Nakamara said: “Someone doesn’t get to say these things without actual proof. They don’t get to falsely accuse people over and over again without having to pay a price. “It’s very disrespectful and to me, it shows that Kramnik simply has no respect for anybody at the end of the day. You don’t get to make false accusations when you are not an expert. You don’t get to make false accusations when you do not have data to back yourself up.” He went on to say: “I’m very proud of my record playing online, very proud of it, and I have nothing to hide.” Nakamura also hit out at Kramnik’s claims that he had set up bots to criticise him in comments sections online. “I would have to have an ego literally 100 times the size of my ego and it would have to be beyond chess to literally pay people, pay bots to come and post comments,” he said. “I think it’s very disrespectful of Kramnik.” Nakamura added: “For Kramnik to basically be insulting all of these mathematicians and statisticians who provided their name and used actual mathematical figures is very, very disrespectful and I think it shows that Kramnik has no respect for anybody at the end of the day. “It’s sad to see, but that’s really where I’m going to leave it for now because there’s just… I don’t see anything good coming from it.” Who knows where the biggest drama in the chess world will take us next… Sign up for our free Indy100 weekly newsletter How to join the indy100's free WhatsApp channel Have your say in our news democracy. Click the upvote icon at the top of the page to help raise this article through the indy100 rankings

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Arsenal have agreed a fee with Chelsea for the signature of Germany forward Kai Havertz. The 24-year-old has emerged as a top target for the Gunners in recent weeks as they look to improve a squad that finished second in the Premier League last season. The PA news agency understands a deal has now been struck between the London rivals, allowing Havertz to discuss terms and undergo a medical. The deal is believed to top £65million including add-ons, with Havertz now likely to become Arsenal’s first signing of the season. Having joined Chelsea from Bayer Leverkusen in 2020, Havertz has scored 19 goals in 91 Premier League appearances for the Blues and also hit the only goal of the game as they beat Manchester City to win the Champions League in 2021. He could swiftly be followed to the Emirates Stadium by West Ham skipper Declan Rice, with Arsenal already seeing two bids turned down. Rice has been admired in north London for some time but a club-record fee was rejected by the Hammers on Tuesday with a £90million offer not enough to strike an agreement. Southampton midfielder Romeo Lavia and Jurrien Timber of Ajax have also been linked with Arsenal this summer. Read More Charity boss speaks out over ‘traumatic’ encounter with royal aide Ukraine war’s heaviest fight rages in east - follow live

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