Man City found guilty on 114 of 115 financial charges

An independent commission has found Manchester City guilty of 114 out of 115 charges relating to breaches of the Premier League's financial regulations, according to reports first published by The Athletic ↗ 2.07% on Friday. The verdict, confirmed independently by BBC Sport and Reuters, represents one of the most consequential rulings in English football history.reuters+2

No sanctions have yet been decided, and all options remain on the table — from fines and points deductions to expulsion from the Premier League. The club is expected to appeal.cnn+1

A Decade of Allegations

The charges stem from a four-year Premier League investigation triggered by leaked financial documents published by German newspaper Der Spiegel in 2018. Those documents purportedly showed City had inflated sponsorship revenue from Abu Dhabi state-controlled entities Etihad and Etisalat by disguising direct investment from owner Sheikh Mansour's Abu Dhabi United Group as legitimate income.bbc+1

The Premier League referred City to an independent commission in February 2023 over alleged breaches spanning the 2009-10 to 2017-18 seasons. The 115 charges included 54 counts of failing to provide accurate financial information, 14 counts of failing to disclose player and manager payments, five breaches of UEFA's financial fair play rules, seven breaches of Premier League profit and sustainability regulations, and 35 counts of failing to cooperate with the investigation.sportcal+1

The hearing began on September 16, 2024, and concluded on December 6 after roughly 12 weeks. City were represented by lawyer David Pannick, while the Premier League retained Adam Lewis KC.taylorvilledailynews+1

City Deny Wrongdoing, Prepare to Appeal

In a statement to British media on Friday, City maintained that the process was not yet complete. "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality," the club said. "The club has diligently respected due process for eight years on the basis the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence."aol+1

The Premier League declined to comment. "It's a confidential process, we're not commenting at all," a spokesperson said.taylorvilledailynews

British Prime Minister Andy Burnham urged caution, telling ITV Granada Reports that "people shouldn't jump to those kind of conclusions" about titles being stripped and that the commission's report would need to be studied "in some considerable detail".upi+1

What Comes Next

Potential sanctions under the Premier League's handbook range from reprimands and fines to points deductions — applied immediately or retroactively — and even expulsion from the league. Other clubs could pursue claims for titles to be stripped or for compensation if City gained an unfair competitive advantage.nytimes+2

The stakes dwarf previous cases. Everton were docked eight points during the 2023-24 season for two breaches of profitability and sustainability rules, while Nottingham Forest received a four-point deduction for a single breach. City's case involves more than 100 charges over more than a decade.aol+1

Under Sheikh Mansour's ownership since 2008, City have won eight Premier League titles, the Champions League, four FA Cups, and seven League Cups. They currently sit top of the table under new manager Enzo Maresca with five wins from five matches this season.newindianexpress+1