An independent commission found that City had breached all of the financial charges brought against them, while the club was also found guilty of three of four charges relating to its failure to cooperate with the investigation. The case followed a four-year investigation and resulted in 115 charges being brought against the club in February 2023.
According to the Premier League, the commission found that Manchester City had arranged “sham” contracts with several commercial partners, misrepresenting the true nature of sponsorship agreements. The findings also stated that the arrangements artificially increased the club’s revenues and reduced its costs by more than £900 million during the period under investigation.
The commission also concluded that City had provided misleading financial information and that some witnesses representing the club had given false evidence during the proceedings. The Premier League described the findings as covering a period of almost a decade, while stressing that the question of what sanction should follow remains to be decided.
Manchester City have strongly rejected the findings and said the club remains innocent of the accusations. The club is expected to appeal the decision, arguing that it contains significant errors of law, principle and fact, with the appeal deadline set for October 2. No punishment has yet been imposed, with possible sanctions including a fine, points deduction or expulsion from the Premier League.
