Yes in Herbert's conspiracy theory world the CAS Judges and scores of leading teams of Auditors who have examined our books for years have all been duped (or bribed) into concluding that we have done nothing wrong. Even HMRC were more than happy with the consultancy arrangements for Mancini and Ya Ya Toure's image right payments. But they have all got it wrong because the real authority on all these issues is that well known financial expert Miguel Delooney. Apparently there is something fishy about the Ruler of Abu Dhabi asking one of his team to make payments to his state-owned utility company Etislat. Apparently the only people who understand this entire affair are Delooney, Herbert, and Harris. Everyone else including, two successive UK Governments, hundreds of our sponsors and customers, our millions of fans, all our senior management, all our players and their agents, the owners of MUFC who have recently recruited the former Head of our Sponsorships (Omar Berrada) in fact everyone who has ever done business with Sheikh Mansour or Khaldoon, are all deluded.