Luton have been charged with allegedly making payments to agents through another company rather than the club, as required by FA rules.

The club have also been charged with providing misleading information to the FA.

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

Six agents - Andrew, Mike Berry, Mark Curtis, Stephen Denos, David Manasseh and Andrew Mills - have each been charged with failing to ensure that payments to them were made and disclosed through the proper channels, said the statement.

But Andrew, whose clients have included high-profile players such as Sol Campbell and Jermain Defoe, has denied any wrongdoing with regards to payments received from Luton.

"Everything has been declared to the government, all VAT has been paid, so from our point of view we don't want anyone blowing this out of all proportion - it's very much a technical situation," he told Sky Sports News.

"I don't want people to think I've done something financially wrong. I don't want people to get the wrong end of the stick. With respect to us it's just a technical breach of paperwork."

He added: "I can only speak on behalf of myself, and I don't want people to think we haven't disclosed money we've received to the Government. We have worked in the way we were asked to.

"I can't blame the FA because they've got a job to do, whether it's a technical breach or a breach.

"If there's a technical breach and there's a hearing, I'll go along to the hearing and make sure our case is put forward."

The charges follow an FA investigation after former Luton manager Mike Newell claimed in early 2006 that illegal payments in the game were rife.

Luton later released the following statement on their official website www.lutontown.co.uk: "Luton Town Football Club wishes to acknowledge the statement made by the Football Association in relation to charges in connection with alleged breaches of rules at Luton Town Football Club during the period from July 2004 to February 2007.

"At this point in time the club has no comment to make on these allegations.

"We will be releasing a statement on the official website in due course and until that time, request that members of the media refrain from contacting the club in relation to an official response."

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A statement from Newell, on Sky Sports News, read: "This vindicates the stance which I took last year.

"It ultimately cost me my job but people will now understand the reasons why I went public and spoke to the Football Association.

"I considered it my duty as the manager of a football club to make the authorities aware of what was going on. At present I can say no more as my own case is ongoing."