Let’s get one thing straight before the new season kicks off. Sheffield United should still be in the Premiership and West Ham United now in the Championship. No argument.

The fact the Hammers will be bubbling over with excitement at the prospect of a home clash against Manchester City on August 11, while the Blades face a less-euphoric opener against Colchester, only serves to emphasise the gross injustice that has been perpetrated. Pity poor Bryan Robson, relegated before his first team-talk at Bramall Lane!

I hold no particular allegiance to either club, but I do believe Sheffield United have been handed the dirty end of the stick in this grubby affair. And, yes, I do realise that if they had won or even drawn their final game at home to Wigan Athletic, the whole sorry business would have been swept under the carpet.

The fact that they gained an unmitigated moral victory in pursuing their legal battle against relegation will be of little comfort as they are now denied the even bigger financial rewards available to Premiership clubs this coming season. But what will probably anger the club and their fans more than anything is the fact that West Ham have escaped their rightful punishment.

The arrival of Carlos Tevez and Javier Mascherano at Upton Park was mired in underhand dealings and deceit. Of that there can be no question, and the club have been fined, rightly and heavily, for their part in a deal that became muddier by the week as investigators delved into the murky dealings.

What really galls is the statement from the arbitration tribunal that they would “in all probability, have reached a different conclusion and deducted points from West Ham” had they been sitting in the original judgment.

That makes it very clear that West Ham have been thrown a Premiership lifeline to which they have no unanimous, legal right. The tribunal goes further. The three-man panel, headed by retired High Court Judge Sir Philip Otton, issued a statement saying, and I quote: “We would have given much more weight to the deliberate deceit by West Ham officials which concealed the existence of the third-party arrangements.”

Sadly, the tribunal was not empowered to change the original decision that left new chairman Eggert Magnusson with a £5.5m bill in his lap. He said he was happy that the matter had finally been closed – and why wouldn’t he? Even if West Ham are relegated next May (and if there is anybody up there with a sense of justice, they surely will be), Eggert will find a another £30m dropping in his lap, this time in readies.

So life returns to normal for the Hammers and Tevez will be allowed to rattle a few more Premiership defences (that’s if he stays, of course) because the league are happy with the assurances they have been given that the unholy trinity is no longer valid.

But all may not be lost. Sheffield United are now planning to take the Premier League and West Ham to the High Court to force them to reveal paperwork relating to the dual signings, which they claim have not yet been made public.

In the meantime, they will continue to bear a grudge and wonder why on earth they didn’t have the wherewithal to beat struggling Wigan Athletic on that fateful, unlucky May 13.