Kieran Maguire on potential sanctions for Man City
By
Football issues correspondent
It has taken more than two years, but a judgement finally appears to have been reached on the 115 charges levelled against Manchester City over breaches of Premier League financial rules.
Following a four-year investigation, City were charged and the hearing finally got under way on 16 September 2024.
BBC Sport has now learned a decision has been made, after the Athletic reported City had been found guilty on all almost of the charges.
We are not at the end of this process, however. Far from it.
But what does this mean for City's titles? What about their Premier League status? Will there be an appeal? And how long will it be before this saga does come to an end?
In February 2023, City were charged and referred to an independent commission over alleged breaches that were said to have taken place between 2009 and 2018.
The charges - relating to Premier League financial rules - are:
54 x failure to provide accurate financial information from 2009-10 to 2017-18.
14 x failure to provide accurate details for player and manager payments from 2009-10 to 2017-18.
5 x failure to comply with Uefa's rules including financial fair play (FFP) 2013-14 to 2017-18.
7 x breaching Premier League profit and sustainability (PSR) rules from 2015-16 to 2017-18.
35 x failure to co-operate with Premier League investigations from December 2018 to Feb 2023.
City have always denied wrongdoing and BBC Sport has been told they would appeal were they found guilty.
German newspaper Der Spiegel published leaked documents, including emails purportedly sent between top City executives (some of whom remain at the City Football Group), across several seasons following the club's Abu Dhabi takeover in 2008.
It alleged these showed the club had inflated sponsorship revenue from state-owned airline Etihad and state-controlled telecoms firm Etisalat by disguising direct investment from their holding company (Sheik Mansour's Abu Dhabi United Group, or ADUG) as sponsorship income by channelling the funds through the companies' accounts.
This, it was alleged, was a means of meeting FFP rules introduced by Uefa in 2011 - and PSR brought in by the Premier League in 2012 - limiting clubs' permitted losses.
There then followed further allegations of misreporting financial information centred on documents that claimed to show secret 'off-the-books' payments to then manager Roberto Mancini via consultancy fees from a club in Abu Dhabi.
It is also alleged the club gave players more money than was officially going through the accounts so recorded spending was less than it actually was.
City, who have always maintained ADUG is a private fund rather than an arm of the state, refused to comment on any of Der Spiegel's revelations, saying the leaked emails were obtained illegally, and they were an "attempt to damage the club's reputation".
City - along with the companies involved - strongly denied breaking any financial rules. But that did not stop both Uefa and the Premier League launching investigations as a result.
Image source, Getty Images
Manchester City won seven domestic trophies during the period of the alleged offences
November 2018: Football Leaks allegations emerge with Der Spiegel publishing claims Manchester City breached financial fair play rules.
March 2019: Uefa launches a formal investigation off the back of Der Spiegel's findings.
May 2019: City criticise the investigation and launch an appeal process.
November 2019: The Court of Arbitration for Sport (Cas) deems City's appeal inadmissible.
February 2020: Uefa announces a two-year ban for City from European competitions and a €30m fine.
July 2020: City's European ban is overturned after an appeal to Cas.
July 2021: City lose a jurisdiction ruling that allows the media to report the Premier League is continuing to investigate the champions for alleged financial breaches.
April 2022: Der Spiegel publishes a fresh report claiming the Premier League has been investigating the club for three years, providing detailed claims.
February 2023: The Premier League charges City with 115 financial breaches.
September 2024: The start of a 10-week hearing between the Premier League and City on the 115 charges.
February 2025: City manager Pep Guardiola says the club expect to learn the verdict "within one month". Guardiola left the Etihad at the end of last season.
September 2026: Reports emerge that a verdict has been reached, with sources telling the BBC that City have been found guilty of breaking the majority of the charges.
It was never expected the verdict would come complete with the sanctions.
We now face a waiting game for even that verdict to officially be made public by the independent panel.
We don't know who was on the panel that heard and ruled on the case, and that will only come once a written judgment is released.
All options are open to the disciplinary commission:
Points deduction (immediate or suspended).
Financial penalties (immediate or suspended).
Removal from the Premier League.
Being removed from the Premier League would mean City lose their membership and are demoted to a lower division from the end of the season.
That could also happen through a points penalty so severe they would effectively be relegated.
The Premier League declined to comment on the case when approached on Friday.
City issued a statement that showed frustration news of the verdict had leaked.
It read: "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 that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence."
Image source, Getty Images
Lord Pannick QC is expected to spearhead an appeal against any sanctions
An appeal from City is expected to be a formality.
City's legal team is being led by Lord Pannick KC, who is reported to charge £5,000 an hour for his services. He helped City overturn their two-year European ban in 2020.
However, considering we are already eight years into this process - and two years beyond the start of the hearing itself - it is impossible to speculate when this could come to an end.
Until now, the case has been watertight, with no media leaks from any of the parties involved.
This is just the latest chapter.
However, while the commission's judgement can be directly appealed against, it is not possible for City to take it to Cas.
City won the Premier League three times during the period in question.
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