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The FA will appeal the decision to clear Jose Mourinho of using foul and or abusive language following Manchester United’s dramatic win against Newcastle last month.

An independent regulatory panel found the charge not proven after reviewing video footage of the incident following United’s 3-2 comeback win against Rafa Benitez’s side.

But the FA have assessed the panel’s written reasons and believe Mourinho still has a charge to face.

The FA sought the help of a translator to determine the nature of Mourinho’s comments.

Pedro Xavier, an expert in the translation and interpretation of lip reading of colloquial Portuguese language, claimed Mourinho used the phrase ‘sons of a wh***.’

The panel’s report reads: “He described the phrase as ‘highly offensive, especially if the people involved are not close. Among friends (normally men) it can occur as a joke or a teaser. In a professional context it is absolutely offensive.”

He added that it is a ‘typical expression used when people are angry.’

In response, Mourinho employed his own expert Simao Valente, an assistant professor at the University of Lisbon and an expert in the Portuguese language, including colloquialisms.

The report continues: “Mr Valente interpreted the words used by JM to be ‘Vão levar no cu, filhos da puta’, repeated twice. He translated these words to mean ’Go take it in the ****, sons of the whore’ in the literal sense, and ‘F*** off you sons of b******’ or ‘F*** off you ****holes’ as an idiomatic translation.

“Mr Valente described that JM had just won a match which had been more difficult than anticipated, after a difficult start of the season in which he had been subjected to significant criticism in the media. The victory was vindication.

“JM was clearly celebrating it, without aiming the words at anyone in particular. He opined that it was common for Portuguese people to express feelings of vindication or success after long suffering by using such phrases without them being directed to anyone in particular.”

The report added that Valente considered: “the most accurate contextual translation of JM’s words were ‘f*** yeah’ or ‘hell yeah,’ spoken in a celebratory manner. He did not consider the words used in the context to be abusive, insulting or improper.”

Mourinho himself claimed cultural differences were at the root of the charge.

Declaring himself 100 percent innocent, he said last week: “You know that between Portuguese, Spanish, Italians, we are saying that word five times every 10 seconds and we don’t offend anyone. Anyone.

“It’s the same thing as you English say some similar words, but a bit different. You are not offending. You are just frustration, happiness, here it comes. All the time.”

The FA retained the right to appeal the decision and were waiting for the written reasons before determining their response.

They claim offensive words do not need to be directed at any one individual to cause offence.

It was also the FA’s opinion that Mourinho’s comments were indeed directed at his critics following a troubled start to the season, which led to reports he was due to be sacked after the Newcastle game.

Mourinho did not dispute the use of the language, but claimed they were “Personal, inwardly-directed expression of relief, happiness and determination,” and “were comprehensible only to a person possessed of sufficient lip reading skills and a deep expertise in Portuguese colloquialisms.”

The panel accepted Mourinho’s comments were in celebration and not directed at anyone in particular. It also dismissed the claim the 55-year-old shouted the phrase.

In conclusion it wrote: “We do not consider JM’s language constituted abusive or insulting or improper act.”

With Romelu Lukaku not making the trip, Juventus have a different threat in United’s attack to deal with this evening.

Speaking to the press on Tuesday, Max Allegri admitted the pace in United’s attack presents a different challenge from the one faced at Old Trafford.

“Tomorrow, we will have to do better than we did in Manchester,” Allegri said.

“They are a team that can be dangerous at any point in the match, they have great pace with Marcus Rashford, Anthony Martial and Alexis Sanchez.”

Before tonight’s action, United’s Under-19 side take on their Juventus counterparts in the Uefa Youth League having secured a hugely impressive 4-1 win last time out. 

Joshua Bohui, Mason Greenwood, James Garner and Dylan Levitt were on the score sheet in that thumping win at Leigh Sports Village in October.

Angel Gomes, who has already made his senior United debut, has been deployed in a deeper midfield role by Nicky Butt, a role he will likely take up this afternoon.

“I’ve played in that position before and I’m quite used to playing there,” Gomes said. I’m quite comfortable there but I’ll play anywhere I get played. I don’t mind where I’m playing.”