Manchester City found guilty on 114 of 115 Premier League financial charges as club face major sanctions with punishment yet to be decided

In a decision that has sent shockwaves through the global football community, Manchester City have been found guilty of nearly every charge levelled against them by the Premier League. Sources familiar with the matter, speaking on the condition of anonymity, indicate that an independent commission has upheld 114 of the 115 allegations originally presented in early 2023.

These charges stem from an exhaustive four-year investigation that began after the publication of leaked documents by German outlet Der Spiegel in late 2018. The league's case focused on a period between 2009 and 2018, accusing the club of failing to provide accurate financial information and details regarding payments to staff and players.

Responding to the reports, a Manchester City spokesperson told The Athletic: "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. As such Manchester City FC’s position remains consistent with the club’s statement of February 2023. 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."

This stance mirrors their original reaction to the 2023 referral, where the club claimed to be "surprised" by the allegations and stated they would "welcome the review of this matter by an independent commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position."

The roots of this legal battle trace back to the 2008 takeover by Sheikh Mansour’s Abu Dhabi United Group, a move that transformed City into a dominant force. During the specific decade under scrutiny, the club secured three Premier League titles and multiple domestic cups.

However, the Premier League alleged that the club violated Profitability and Sustainability Rules (PSR) as well as UEFA’s Financial Fair Play (FFP) regulations. This is not the first time City have faced high-stakes litigation; in 2020, UEFA handed down a two-year European ban and a £26.8m fine following similar allegations.

While that specific ban was later overturned by the Court of Arbitration for Sport (CAS) due to the "time-barred" nature of certain evidence, the Premier League’s rules do not have the same statute of limitations.

Discussing the potential fallout in 2023, James Hill, a legal director at Onside Law, noted: "I would expect that if there is a points deduction, it would be applied going forward. Generally, panels don’t like deciding titles in a court process. Doing it that way does not give a real tangible punishment to the club."

Rule W.51.7 specifically allows the panel to combine various punishments or invent new ones they deem appropriate for the situation. The only major constraint is that any sanction must be proportionate to the specific breaches, otherwise the club would have strong grounds to have the decision overturned during the inevitable appeal process that is expected to follow this verdict.