He said a number of issues had arisen, including: whether Tan "procured the dilution" of Isaac's shareholding; whether a March 2014 loan of £7.5 million, recorded as lent by Tormen Finance Inc, was "in fact advanced by Mr Tan" but "falsely recorded" in the club's financial records; whether Mr Tan was responsible for "wrongly removing" Isaac from his position as a director of the company; whether Tan "threatened" Isaac with "a Christmas message"; and whether Tan "procured the club" to issue and pursue a "vindictive claim" against Isaac.