London (GNP): Manchester City Rules Breaches have become the focus of a major Premier League disciplinary case after an independent commission found the club guilty of serious financial rule violations covering nine seasons.
The Manchester City Rules Breaches case covers financial conduct between the 2009-10 and 2017-18 seasons.
The findings relate to Manchester City’s financial reporting, commercial agreements and cooperation with the league’s investigation.
The Manchester City Rules Breaches findings also include the club’s alleged use of commercial arrangements that misrepresented the true agreements between the parties.
According to Premier League, the commission established that Manchester City was guilty of all the charges raised against the club on the issues of serious financial rule violations that took place during the periods of the 2009-10 and 2017-18 seasons. The commission also supported the majority of the claims associated with the lack of cooperation of the club in the process of investigating the issue by the league.
The first important matter is the issue of “sham” commercial contracts.
These commercial arrangements are a central part of the Manchester City Rules Breaches case because the commission found that they helped artificially increase reported revenues and reduce costs.
According to the findings of the commission, the Manchester City club used arrangements which did not reflect the actual agreements between the parties, thus creating artificial increase of income and decreasing the expenses of the club.
According to Premier League, there were cases when sponsorships were made using the arrangements of partial payments of sponsorship amounts, and the rest of the amount was paid by the Abu Dhabi United Group Investment & Development Ltd the club’s ownership group.
The Manchester City Rules Breaches findings state that the remaining sponsorship funding was provided through Abu Dhabi United Group Investment & Development Ltd (ADUG), which owned the club.
These transactions caused the earnings of Manchester City to be overstated and the expenses understated by more than £900 million.
The financial impact is therefore a major part of the Manchester City Rules Breaches case, with the commission finding that revenues and costs were artificially altered by more than £900 million.
In other words, according to the Premier League, as a result of this situation, the club filed misleading financial statements and kept the real state of its finances hidden from auditors and football authorities.
In addition to the aforementioned facts, there were violations of spending regulations.
The Manchester City Rules Breaches findings also relate to the Premier League’s Profitability and Sustainability Rules and UEFA’s financial regulations.
According to the Premier League, the conclusion of the commission showed that in case of recording the above-mentioned agreements in the books of Manchester City, the club would have violated both the spending limits of the club itself and UEFA financial requirements.
The violations were discovered in connection with several seasons when Manchester City became one of the major clubs in English football.
The Manchester City Rules Breaches investigation covers a period in which the club won major domestic trophies and established itself as a leading force in English football.
The time frame under investigation included eight trophies of the club, among which there were three Premier League titles, three League Cups and one FA Cup.
Another crucial element of the case involves Manchester City’s behavior during the investigations into the allegations by the Premier League. There were several violations of the club’s responsibilities in terms of cooperation and acting in good faith. As for the three out of four instances of alleged violations of the responsibility for cooperation, they were confirmed by the Premier League.
The Premier League started its investigation in December 2018 and filed the formal complaint in February 2023. Later on, an independent commission held a 42 day hearing which ended in December 2024. The results of the investigation were made public in September 2026.
It should be noted that the club denies its involvement in wrongdoing and intends to appeal the decision of the commission. That is, Manchester City insists on being innocent of the charges, so there is some room left for further disputes.
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Sanctions will be the next issue. The Premier League revealed that at this time no sanction had been handed down yet, and that it would be determined separately. According to the Premier League regulations, the potential sanctions could range from penalties to fines and deductions.
Premier League Chief Executive Richard Masters characterized the case as the most important one in the entire history of the Premier League, noting, however, that certain aspects of it, such as the sanction and appeal procedures, still remained open.
In this regard, the case of Manchester City still remains an important milestone in the regulation of finances in the Premier League. The final result will depend on the forthcoming sanction and appeal procedures.
