MANCHESTER UNITED’S preparations for the crunch clash with Chelsea have been thrown into turmoil after Jose Mourinho was summoned to appear in court over tax offences. The Red Devils manager will be in the dock in Madrid on November 3 – just two days before returning to his former side. The Portuguese boss is accused of defrauding the Spanish tax authorities of £2.9m during his time in charge of Real Madrid. Mourinho, 54, is alleged to have defrauded £1.4m in 2011 and other £1.5m in 2012 by falling to declare his image rights “with the aim of obtaining illicit profits”, according to a prosecutor’s statement. The tax office are able to investigate alleged fraud up to four years back in its records under Spanish law, with their tax year running the course of the normal calendar year – unlike in the UK. However, an individual can file their tax returns up to six months after the end of the year.That means any earning in 2012 could have been paid as late as June 30 2013, which enables Spanish tax authorities in 2017 to look back that far in their records. Mourinho left the Bernabeu back in the summer of 2013….