The jury in the trial of Tottenham Hotspur manager Harry Redknapp and Sheffield Wednesday chairman Milan Mandaric have been sent home for the evening after four hours of deliberation on Tuesday.
Both Redknapp and Mandaric deny two charges of cheating public revenue.
After Judge Anthony Leonard summed up the case this morning, he sent jurors away at 12:30pm, requesting they focus on the evidence they've heard over the last 12 days.
"Football is an emotive subject, stirring in an individual anything from deep passion to resentment," he said. "It has become so commercial that it may be thought by some to have lost its way."
"This case is not about football but about allegations of tax fraud," he added.
Redknapp is accused of receiving bonuses totaling $295,000 while manager of Portsmouth from Mandaric, the former chairman of the Fratton Park club, into an offshore Monaco bank account.
The first payment allegedly relates to the sale of England striker Peter Crouch to Aston Villa.
The two payments, made between 2002 and 2004, were taxable bonuses, The Crown claims.
The pair deny the charges, saying the money was unrelated to Redknapp's tenure at Portsmouth, instead used for a separate investment.
The jury will reconvene for a 13th day at 10am on Wednesday morning.