One of the biggest financial and legal cases in the history of English football has entered a new and potentially decisive phase.
According to several British media reports, the independent commission reviewing the case against Manchester City has reached a decision finding the club responsible for almost all of the 115 charges brought against it by the Premier League in February 2023.
Reports suggest that City were found guilty on 114 of the 115 charges. However, the commission’s full decision has not yet been made public, and no specific sanctions have been confirmed.
The Premier League has declined to comment publicly on the details, citing the confidentiality of the proceedings, while Manchester City maintain that the process is not yet over and are expected to challenge the decision.
How did the case begin, and what was Manchester City accused of?
The roots of the dispute stretch back more than a decade.
The Premier League opened an investigation into Manchester City in 2018, before formally referring the club to an independent commission in February 2023.
The charges cover several seasons and fall into a number of different categories. They include allegations that the club provided inaccurate financial information, failed to fully disclose financial details relating to payments made to managers and players, breached UEFA’s financial sustainability regulations, and violated the Premier League’s profitability and sustainability rules.
A significant number of the charges also concern City’s cooperation with the investigation itself. Under the original structure of the case, dozens of charges related to allegations that the club failed to provide the Premier League with documents and information required under competition rules.
At the heart of the dispute is the question of whether Manchester City’s financial statements accurately reflected the true value and source of certain revenues during the period in which the club transformed itself into one of Europe’s most powerful football institutions.
City have consistently denied the allegations throughout the process.
When the case was formally announced in 2023, the club said it possessed extensive evidence supporting its position and welcomed the opportunity for an independent commission to examine the documentation in full.
However, according to reports published on 25 September 2026, the independent commission largely accepted the Premier League’s arguments.
It was reported that the commission identified multiple breaches of financial regulations, including conduct that was reportedly judged to be inconsistent with the club’s obligation to act in good faith towards the league.
That does not, however, mean the legal process is over.
Manchester City are expected to appeal the decision, and the club has publicly stressed that the proceedings remain ongoing.
The biggest question: what punishment could City face?
Following reports of the commission’s decision, attention quickly shifted from the question of whether City had broken the rules to a far more significant one: what happens next?
At this stage, no official sanction has been confirmed.
In theory, the range of possible penalties is broad, from financial fines and points deductions to much more serious sporting consequences, including possible expulsion from the league.
Experts have warned that the case has no genuine precedent because of both the number and nature of the alleged breaches, making it extremely difficult to predict what type of sanction could ultimately be imposed.
Financial experts have also noted that any expulsion or relegation of the club could create additional legal and organisational complications, particularly because the Premier League and the English Football League operate as separate structures.
Another major complication is the appeals process.
Manchester City are expected to challenge the decision, meaning the final outcome could be delayed. Former club chairman David Bernstein has publicly suggested that any appeal should be resolved relatively quickly in order to prevent uncertainty from continuing for years.
There is also another dimension to the case that could carry major financial consequences.
Several Premier League clubs have reportedly sought legal advice over the possibility of pursuing compensation if it is ultimately established that Manchester City’s breaches caused them direct financial losses.
Such claims could potentially relate to lost revenue resulting from missed Champions League qualification, lower league positions and reduced prize money, missed sponsorship bonuses, or other contractual income.
Arsenal, Manchester United, Liverpool and Tottenham are among the clubs reported to have preserved their rights to pursue potential compensation claims.
Figures exceeding £200 million have been mentioned, although at this stage these remain potential claims rather than confirmed liabilities for Manchester City.
City’s financial exposure, therefore, may not necessarily end with whatever punishment the Premier League ultimately imposes.
City’s response: “The process still has a long way to go”
Manchester City have so far shown no indication that they intend to step away from the legal battle.
In an official letter to supporters, club chairman Khaldoon Al Mubarak stated that the Premier League process remains unfinished and that the club’s confidence in its position has not changed.
“The Premier League process still has a long way to go,” Al Mubarak said, adding that the club’s determination to prove its innocence remains as strong as it was when the case began.
He acknowledged that the strict confidentiality surrounding the proceedings prevents City from publicly presenting the arguments and documents on which their defence is based.
He also stressed that despite the media reaction and conclusions already being drawn in public, the club’s position remains unchanged.
In its official statement of 25 September, Manchester City reiterated that “significant elements” of the process still need to be completed and that the case remains subject to strict confidentiality.
The club also emphasised that it had respected the process throughout the eight-year investigation, with the expectation that the Premier League would conduct the proceedings independently and impartially.
Reports of the independent commission’s decision represent a major turning point in the case, but not its definitive conclusion.
The punishment has yet to be determined, the appeal could significantly affect the final outcome, and possible compensation claims from rival clubs could open an entirely new legal front.
The case is particularly sensitive because the period covered by the charges overlaps with the era in which Manchester City became one of the most dominant forces in football history.
Since the club’s takeover by Abu Dhabi investors in 2008, City have won a series of domestic titles and, under Pep Guardiola, completed a historic treble in 2023.
The way in which the Premier League ultimately concludes this case, the sanction that may be imposed, and the outcome of any appeal could all have a lasting impact on how financial regulations are enforced in English football.
For now, the most important fact is that the story is not over.
According to multiple relevant media reports, the decision concerning 114 of the 115 charges represents the most significant development in the case so far.
But the true consequences will only become clear once the sanctions are known, the appeals process has concluded, and it has been established whether other clubs will actually launch separate claims for financial compensation.
