Leeds United are believed to be furious at having been forced to pay Harry Kewell's reported £28,000 personal accident insurance premium as part of his acrimonious £5m transfer to Liverpool.

Kewell's advisers are understood to have argued that the Yorkshire club should pay because the policy, which provides the forward with £2m if his career is ended by an injury on or off the field, expired on 1 July when he was still a Leeds player.

A Lloyd's broker specialising in personal accident insurance said: "The issue of who is liable to pay a player's personal accident premium is subject to the contract between the player and the club."