Manchester City have been found guilty of 114 of the 115 alleged breaches of the Premier League’s financial rules, according to reports first published by The Athletic and subsequently reported by Reuters. The long-awaited verdict marks a major development in a case that has hung over English football for years — but it is not the end of the process. (Reuters)
The independent commission has yet to determine City’s punishment, while the club are expected to appeal. City have consistently denied wrongdoing and say the Premier League process remains ongoing. (Reuters)
Here is what we know about the case and what could happen next.
How did the case reach this point?
The Premier League began investigating Manchester City’s finances in 2019 before formally charging the club with 115 alleged breaches in February 2023.
The allegations cover nine seasons between 2009 and 2018 and relate to the accuracy of financial information supplied by the club, player and manager payments, profitability and sustainability rules, UEFA financial regulations and cooperation with the Premier League’s investigation.
An independent commission heard the case over roughly 12 weeks in 2024, with proceedings concluding in December that year.
The verdict has taken considerably longer than expected. The independent panel has now reportedly found City guilty on 114 charges, with one charge dismissed. The full judgment has not yet been made public. (Reuters)
Manchester City said the Premier League process remains ongoing and that significant elements still have to be completed. The club has maintained the position it adopted when the charges were brought and is expected to challenge the verdict.
What were Manchester City accused of?
Although there were 115 individual charges, they broadly fell into five categories.
The first involved allegations that City failed to provide accurate financial information, including the true value and nature of commercial revenues.
A second group concerned the reporting of payments made to players and managers. One issue examined during the case was whether former manager Roberto Mancini received part of his remuneration through an Abu Dhabi-linked company.
The third category concerned the Premier League’s profitability and sustainability rules. The argument was that if City had reported their finances accurately, they could have breached the competition’s spending regulations.
There were also five alleged breaches of UEFA’s financial regulations.
Finally, 35 charges concerned the club’s alleged failure to cooperate fully with the Premier League investigation, including disputes over the disclosure of financial documents.
City denied all of the allegations throughout the proceedings.
One issue reported during the case involved a figure identified in UEFA documents as “Person X”, who was linked to an alleged sponsorship arrangement involving Abu Dhabi telecommunications company Etisalat.
How serious could the punishment be?
The most important question now is one that remains unanswered: what sanction will Manchester City face?
No punishment has yet been announced. Depending on the commission’s eventual decision, the possible consequences could include a fine, points deduction or other sporting sanctions, while more severe possibilities have also been discussed.
Reports have also raised the possibility of retrospective consequences for titles won during the period covered by the charges. However, no decision has been made on that issue, and it would be premature to treat any specific punishment as certain.
City are expected to appeal the verdict, meaning the reported findings are not necessarily the final outcome of the case. (Reuters)
That distinction is particularly important because the full commission judgment has not yet been published.
Why did the verdict take so long?
The delay between the conclusion of the hearing and the reported verdict has been unusually long.
The complexity of the case is one obvious factor. Unlike some financial-rule cases that can be reduced largely to calculations, the City proceedings involved vast quantities of emails, documents, financial records and spreadsheets.
The sheer number of charges also added to the workload. Although the allegations can broadly be grouped into five areas, the commission still had to reach individual findings on each charge.
The significance of the case has also been enormous. Manchester City have become one of the dominant clubs in English football during the period under investigation, while the case involves substantial sums of money and questions surrounding the club’s ownership and commercial relationships.
The independent commission’s decision has therefore been subject to intense scrutiny.
Even now, the process is not finished. A sanctioning stage, an appeal and potentially further legal proceedings remain ahead.
How much did commercial income contribute to City’s rise?
Manchester City’s transformation since the 2008 takeover is one of the defining stories of the Premier League era.
The club received more than £1.2 billion in owner funding during the seven seasons following the takeover. Its commercial revenues subsequently grew dramatically, including through major sponsorship agreements involving companies linked to Abu Dhabi.
City’s commercial income stood at £25.4 million in 2007-08. By 2024-25, it had reached £340.4 million, according to the figures cited in the source material.
That represents growth of more than 1,200 per cent.
The scale of the increase is particularly striking when compared with other major English clubs. Tottenham, for example, recorded commercial-income growth of about 638 per cent over the same broad period.
City’s commercial expansion has therefore been central to discussions about the financial foundations of their rise.
Could other Premier League clubs seek compensation?
Another potentially significant consequence could come from Manchester City’s rivals.
Several clubs are reportedly taking legal advice on whether they could seek compensation if the verdict survives the appeal process. (Yahoo Spor)
The argument would be that City’s alleged financial-rule breaches affected the competitive positions of other clubs, potentially costing them prize money, European qualification or other financial rewards.
Manchester United, for example, have reportedly been examining the financial consequences of finishing behind City during seasons covered by the allegations.
Any such claims would face their own legal hurdles, and they would not necessarily follow automatically from the commission’s verdict.
There is, however, a recent precedent for clubs seeking compensation over financial-rule breaches. A dispute involving Burnley and Everton resulted in an award of £26 million in damages plus £9 million in interest, although Everton has appealed.
For now, any action against City would likely depend on the outcome of the club’s own appeal.
What happens next?
The immediate next stage is the determination of Manchester City’s sanction.
The club can then appeal the commission’s findings, and the appeal process could determine whether the verdict stands, changes or is overturned.
Only after those proceedings are completed would the wider consequences become clearer, including any potential claims from rival clubs.
For Manchester City, the reported finding of 114 breaches represents a dramatic turning point in a case that has followed the club through much of its most successful era.
But the legal process is still underway. The punishment has yet to be decided, the full judgment has not been released, and City are expected to appeal.
For that reason, the most consequential questions — including whether titles, points or other sporting achievements could ultimately be affected — remain unanswered.
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