Independent Commission don find Manchester City FC guilty of all charges related to serious breaches of Premier League financial rules over nine seasons, and majority of charges related to failure to co-operate with League investigation.
Commission find say between 2009/10 and 2017/18, Manchester City arrange ‘sham’ contracts with some commercial partners, and rely on ‘sham’ agreements with others, to artificially inflate club revenues and reduce costs. Club file misstated accounts and conceal true state of finances from auditors and football regulators. Manchester City significantly breach both Premier League and UEFA spending limits.
Commission also find say during Premier League investigation, Manchester City commit multiple breaches of duties of co-operation and utmost good faith towards League. Three of four alleged breaches uphold. Commission talk how City arrange ‘sham’ commercial deals with sponsors during period, as part of disguised funding scheme. Sponsors only require to pay portion of sponsorship fees. Remainder funded by Abu Dhabi United Group Investment & Development Ltd, ADUG, wey own club.
As part of scheme, more ‘sham’ arrangements funded by ADUG enter to allow club record lower operating expenses than e actually incur. There also be ‘sham’ circular arrangement with Fordham, entity wey buy club players’ image rights, funded by ADUG. Purpose na to artificially inflate revenues and reduce costs by more than £900 million during affected period, to appear to comply with financial rules.
Commission conclude say by its conduct club clearly intend to circumvent PL Rules. As result, Manchester City fail to accurately report income and expenditure for Premier League Profitability and Sustainability Rules and UEFA Club Licensing and Financial Fair Play Rules. Commission find say if all relevant agreements reported accurately for accounts, club for don breach both League and UEFA spending limits by very substantial amount.
During four-year investigation by Premier League, club commit multiple breaches of duties of co-operation and utmost good faith. Commission conclude say club make concerted efforts to stop and frustrate PL investigation. Richard Masters, Chief Executive of Premier League, talk say core decision establish facts of wetin happen at Manchester City during period, and detail how club systematically break Premier League Rules for nearly decade. Masters talk say decision vindicate Premier League decision to pursue case, and though process long and difficult, League remain determined say facts be established independently. E call am most significant disciplinary case in Premier League history, and note say elements remain to be decided, including wetin sanction must follow.
Findings dey inside Core Decision, and redacted version don publish. Commission award get Core Decision and plenty additional appendices, wey League commit to publish as soon as e able. League fit publish Core Decision because Commission rule and Appeal Board confirm say decision na final award. Now charges proved, issue of sanction go get separate hearing with independent Commission. Hearing go remain private and confidential until publication permitted. Club get right to appeal findings and get until Friday 2 October to exercise that right.
Premier League investigation start December 2018, and complaint later issue under Section W in February 2023. Independent Commission hold 42-day hearing wey conclude December 2024. Commission explain say e take much longer than wished and anticipated to produce Decision, and e regret am. Commission talk say e get all documents used at hearing, verbatim transcripts of evidence from each witness and expert, about 7,000 pages, and detailed written submissions from parties on evidence and numerous issues.
On process, Premier League Board get power to investigate suspected or alleged breach of Premier League Rules. Board fit issue written complaint and refer matter to Commission. League establish independent Judicial Panel with legal, financial and other experts. Members appointed by independent Chair, and Chair select members to sit on Commissions. Chair at time of Complaint na Murray Rosen KC. Current Chair na Sir Gary Hickinbottom. Proceedings under Section W confidential and heard in private. Commission get broad discretion on sanctions, and non-exhaustive list include fines, points deductions and other sporting sanctions. Final awards published on Premier League website.
Former Manchester United forward Wayne Rooney talk say him no go feel comfortable to accept another Premier League medal if Manchester City stripped of titles, because him no think United deserve it and dem no do enough that season. Former Manchester City chairman David Bernstein call findings damning beyond belief, ask if board continue, if people involved suspended immediately, and talk say sanctions no fit just financial. Bernstein talk say if appeal fail, Manchester City cannot stay for league. Andros Townsend talk say e worry about integrity of league if past 10 years wiped out, but right thing must be done legally. Lisa Nandy talk say e very serious and hard to overstate, say Manchester City contest findings and get right to fair process, but implications serious if upheld. Stefan Borson, Head of Sport at McCarthy Denning, talk for BBC Radio 5 Live say appeal no be re-trial or re-hearing, na review of decision. Borson talk say City go focus on sponsorship payments, and argue process and arrangement misunderstood.
Manchester City don release statement say dem ‘disappointed and surprised’ after club find guilty of all charges related to serious breaches of Premier League financial rules. Club talk say Manchester City innocent of accusations, and comprehensive body of irrefutable evidence exist in support of all positions. Club talk say dem go pursue appeal avenues on basis say opinion get clear material errors of law, principle and fact, and unsafe. Sky Sports report say appeal, under Section W, go go before new three-person commission. Separate hearing go determine sanctions. E unclear when hearing go happen, but Premier League want am concluded this season. Range of sanctions available include fines, points deductions and other sporting sanctions. Manchester City no fit appeal to Court of Arbitration for Sport, but fit go High Court argue say process no fair and impartial. Clubs fit take legal action over missing trophies and Champions League qualification. Expulsion no mean relegation. If expelled, Manchester City go apply to The Football Association to rejoin football pyramid further down, and EFL rules say any new member join League Two, with member clubs vote. Premier League fit remain with 19 clubs. Manchester City get until Friday 2 October to appeal.
