FORMER Leeds managing director David Haigh has filed a claim for deceit in the High Court against the club's former owners Gulf Finance House Capital.

Haigh, 36, the former deputy chief executive of Dubai-based bank GFHC, which bought Leeds from Ken Bates in December 2012, has been held in custody in Dubai since May 18 when he was arrested on suspicion of fraud, embezzlement and money-laundering.

GFHC has alleged that Haigh falsified invoices and diverted money into accounts controlled by him.

Haigh, who protests his innocence and insists no criminal charges have yet been brought against him, has lodged a counter claim against GFHC, claiming he was lured to Dubai under false pretences and for unpaid salary and bonuses he says are owed to him.

A statement released on behalf of Haigh by London-based media consultants Ian Monk Associates said: "David Haigh's legal team headed by litigators from international law firm Stephenson Harwood has moved against GFH Capital, the former majority shareholders in Leeds United FC, who retain a shareholding in the club, by filing a claim for deceit in the High Court, London.

"The claim is also brought against other individuals involved. It is the first of what is now expected to be a fast moving series of legal actions on Haigh's behalf including the filing of a full defence plus a number of civil and criminal claims concerning the activities of GFHC and its directors.

"David's ongoing losses arising under the claim, which sets out what Haigh says was a calculated deceit aimed at luring him out of the UK and into the jurisdiction of Dubai, are now being calculated. They are expected to be in the millions of pounds sterling.

"GFHC's actions, the claim alleges, involved luring David to Gulf on the false pretences of a non-existent job offer with his former employers, GFH Capital or its Bahraini parent Gulf Finance House BSC plus a discussion about payments owed to him.

"In fact according to the claim GFHC actually had criminal papers prepared in advance of his arrival.

"Haigh, former managing director of Leeds United FC and also GFHC's former deputy CEO, was arrested on May 18 after flying into Dubai. Despite the fact that no criminal charges have been brought against him, he has been incarcerated ever since in a shared jail cell at the Bur Dubai police station.

"GFHC has subsequently frozen his assets globally while making civil claims against him for almost £4million on the basis of what it claims are invoices falsified by Haigh.

"This claim has been denied by Haigh and two leading independent handwriting experts have examined the invoices and confirmed that the signatures on the invoices are forged and are not Haigh's.

"Since his incarceration Haigh has had limited access to lawyers, records and documents which has hampered his efforts to prepare a full defence."

Haigh introduced current Leeds owner Massimo Cellino to GFHC during his time as managing director of the club, but resigned in April shortly after the Italian had completed his takeover.

Haigh said in Tuesday's statement: "I have been wrongly and unscrupulously held in jail for almost five months on false pretences. This is wrong and an abuse of my human rights.

"After many months of being frustrated in my attempts to defend myself, my legal team will shortly be ready to file a full defence and my own claims against GFHC - which will be considerably larger greater than those they have laid against me."

GFHC said on Tuesday that it stood by its allegations and was waiting to receive specific details of Haigh's claim.

"Contrary to the statement that has been issued by David Haigh (on Tuesday), no claim by David Haigh has yet been served on GFH Capital or any other party," GFHC said in a statement.

"Until a particularised claim has been received it is therefore impossible to give any comment on any such claim.

"It is clear that this statement is in reality just another blatant attempt by Mr Haigh to attract attention in circumstances where GFH Capital maintains its claims of fraud against Mr Haigh in the DIFC Court."