{"id":2171681,"date":"2026-09-29T20:58:17","date_gmt":"2026-09-29T17:58:17","guid":{"rendered":"https:\/\/analyse.optim.biz\/?p=2171681"},"modified":"2026-09-29T20:58:17","modified_gmt":"2026-09-29T17:58:17","slug":"manchester-city-charges-the-intricate-web-spun-to-con-the-premier-league","status":"publish","type":"post","link":"https:\/\/analyse.optim.biz\/?p=2171681","title":{"rendered":"Manchester City charges: The intricate web spun to con the Premier League"},"content":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/ichef.bbci.co.uk\/ace\/branded_sport\/1200\/cpsprodpb\/2d3d\/live\/eb88ad30-bc4e-11f1-b0ee-af1df8a6445f.jpg&#8221;]<\/p>\n<article class=\"ssrcss-2fe4mx-ArticleWrapper e1nh2i2l0\">\n<div class=\"ssrcss-15twdc6-Stack e1y4nx260\">\n<div data-block=\"headline\" class=\"ssrcss-l7emlr-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-usmnse-Spacer e1aon0op0\">\n<header data-testid=\"headline\">\n<h1 id=\"main-heading\" tabindex=\"-1\" class=\"ssrcss-8zqj65-Heading e10rt3ze0\"><span role=\"text\">The intricate web Man City spun to con the Premier League<\/span><\/h1>\n<\/header>\n<\/div>\n<\/div>\n<div data-block=\"media\" class=\"ssrcss-l7emlr-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div class=\"ssrcss-1uy5kw5-FullWidthWrapper ep2nwvo1\">\n<figure class=\"ssrcss-hc6arm-StyledFigure e34k3c22\">\n<div class=\"ssrcss-ab5fd8-StyledFigureContainer e34k3c21\">\n<div data-chromatic=\"ignore\" class=\"ssrcss-dtyrnv-MediaPlayerWrapper e1h75hkw2\">\n<div class=\"ssrcss-1553su4-ErrorMessage eitf6465\">\n<div class=\"ssrcss-h7lv7m-StyledInnerContainer eitf6464\">\n<div class=\"ssrcss-nbxsk2-TextContent eitf6461\">\n<h2 class=\"ssrcss-89o2pv-Heading e10rt3ze0\">To play this video you need to enable JavaScript in your browser.<\/h2>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This video can not be played<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><figcaption class=\"ssrcss-3uli8u-StyledFigureCaption ehbdhz00\"><span class=\"visually-hidden ssrcss-i2z2ig-VisuallyHidden e16en2lz0\">Figure caption, <\/span><\/p>\n<div class=\"ssrcss-15twdc6-Stack e1y4nx260\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Man City guilty of &#8216;sham&#8217; contracts &amp; misleading accounts<\/p>\n<\/div>\n<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"byline\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"single-byline\" class=\"ssrcss-sevsa1-ContributorContainer ee66fvo3\">\n<div class=\"ssrcss-dt4z-ContributorInfo ee66fvo0\"><span class=\"visually-hidden ssrcss-i2z2ig-VisuallyHidden e16en2lz0\">By<\/span><span class=\"ssrcss-nsjd43-TextContributorName epw3ir01\"><\/p>\n<div class=\"ssrcss-1q14p6q-LinkWithChevronContainer epw3ir02\"><span class=\"byline-link-text\">Dale Johnson<\/span><\/div>\n<p><\/span><\/p>\n<div class=\"ssrcss-dqo7s5-ContributorDetails ee66fvo2\"><span class=\"ssrcss-1m5444d-Text ee66fvo4\">Football issues correspondent<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"metadata\" class=\"ssrcss-l7emlr-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"metadata\">\n<div>\n<ul role=\"list\" class=\"ssrcss-9tw7r1-MetadataStripContainer eh44mf03\">\n<div class=\"ssrcss-10q9h22-GroupChildrenForWrapping eh44mf02\">\n<li role=\"listitem\" class=\"ssrcss-sf7vdp-MetadataStripItem eh44mf01\">\n<div class=\"visually-hidden ssrcss-i2z2ig-VisuallyHidden e16en2lz0\">Published<\/div>\n<div class=\"ssrcss-m5j4pi-MetadataContent eh44mf00\"><span class=\"ssrcss-1pvwv4b-MetadataSnippet e4wm5bw3\"><span class=\"ssrcss-61mhsj-MetadataText e4wm5bw1\"><time data-testid=\"timestamp\" datetime=\"2026-09-29T20:58:17.207Z\">29 September 2026<\/time><\/span><\/span><\/div>\n<\/li>\n<\/div>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"text\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"rich-text\">\n<div class=\"ssrcss-nqezkk-RichTextContainer e5tfeyi1\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\"><b class=\"ssrcss-1xjjfut-BoldText e5tfeyi3\">&#8220;To cheat, trick, deceive, delude with false pretences; to impose upon, take in, hoax.&#8221;<\/b><\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">That is the Oxford English definition of the word &#8220;sham&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">And that word appears eight times in the independent commission&#8217;s ruling published on Tuesday, which found Manchester City guilty of all charges related to serious breaches of financial rules, and all but one in relation to a failure to co-operate with the investigation.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The 40-page document makes fascinating reading.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">It catalogues how the club&#8217;s owners, Abu Dhabi United Group, knew from the 2009-10 season that there would be major overspends if the club was to reach the level they wanted to get to.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">So, the ruling says, City found a way to boost sponsorship income. Season, after season, after season.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">For nine seasons, in fact. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The report shows how the club&#8217;s owners were topping up the value of the deals. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The so-called Disguised Funding Scheme is the central plank in a series of charges that Manchester City have been found guilty of by the Premier League.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This scheme managed to hide more than \u00a3830m of sponsorship funding, while other devices hid \u00a390m in expenses.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">We break down the key findings from the document.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"subheadline\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-usmnse-Spacer e1aon0op0\">\n<div data-testid=\"subheadline\">\n<h2 id=\"The-problem-became-apparent-very-quickly-for-the-new-owners\" tabindex=\"-1\" class=\"ssrcss-1sc9t00-Heading e10rt3ze0\"><span role=\"text\">The problem became apparent very quickly for the new owners<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"text\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"rich-text\">\n<div class=\"ssrcss-nqezkk-RichTextContainer e5tfeyi1\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Manchester City were bought by Abu Dhabi investors in 2008 but, the document says, their predicament had become clear from the start of the 2009-10 season.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">These were ambitious new owners who did not just want the club to be competitive. They wanted to have the best players and be winners. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">That was not going to be possible without spending more money. And lots of it.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Total losses for the 2009-10 campaign were going to exceed what was, at that time, the record single-season financial loss by a Premier League member club. That was Chelsea FC in 2006, of \u00a3140m.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">According to the ruling, that was a record that the City owners were adamant the club should not break.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">And not only that.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The club knew they would likely continue to suffer large losses for at least the following five seasons.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This was when both Uefa and the Premier League were about to bring in financial fair play rules.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This was clearly going to be a problem.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">To address this the only option was to significantly increase commercial revenue &#8211; and reduce the reliance on their owners.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"subheadline\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-usmnse-Spacer e1aon0op0\">\n<div data-testid=\"subheadline\">\n<h2 id=\"Sham-contracts-and-the-disguised-funding-scheme\" tabindex=\"-1\" class=\"ssrcss-1sc9t00-Heading e10rt3ze0\"><span role=\"text\">Sham contracts and the disguised funding scheme<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"text\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"rich-text\">\n<div class=\"ssrcss-nqezkk-RichTextContainer e5tfeyi1\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">In early 2010, Manchester City took the first steps to get the additional funding into the club.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">City would enter into sponsorship agreements which were record amounts and were significantly above fair market value.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">It is referred to as the &#8216;disguised funding scheme&#8217;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This is how it worked, according to the ruling.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The sponsorship deals were split into two parts: a base fee, and a tagged sum.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The sponsors would pay the base fee.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">And the club&#8217;s owners would pay the tagged sum.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Ergo, the sponsors would not have to pay the full value of the contract. The club&#8217;s owners would pay the vast majority, which enabled them to invest in players.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This, the document states, &#8220;gave the misleading impression to third parties (including regulators and its auditors) in its financial statements and any required FFP returns that its commercial revenues from sponsorship agreements were far, far greater than was in fact the case&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">But the club also knew they had to be nimble.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">From time to time the disguised funding scheme would be tweaked to &#8220;assist with continued concealment&#8221; and &#8220;reduce the likelihood of difficult questions being asked&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">What did this all mean in reality?<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Commercial income from sponsors totalled \u00a3949.94m in the seasons from 2009-10 to 2017-18.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The ruling says only \u00a3119.25 million represented base fees.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">A total of \u00a3830.69 million represented tagged sums &#8211; the amount paid by the club&#8217;s owners.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Man City have denied the claims and say the Premier League had misunderstood the sponsorship agreements.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">However, the panel said it &#8220;rejected that explanation as untrue&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">It said it was &#8220;concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">An example given of the disguised funding scheme in action: plugging an unexpected shortfall in May 2013.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Less than a week before the end of that 2012-13 financial year the club knew they were \u00a39.9m short of complying with Uefa&#8217;s financial rules.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">In a matter of days, without sponsors even being approached, a number of modified sponsor agreements were generated which increased recorded sponsorship fees to pay bonuses for events that had already taken place and to pay for a US tour. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The feared Uefa FFP shortfall was thus &#8220;plugged&#8221;.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"links\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div class=\"ssrcss-1gccci3-Stack e1y4nx260\">\n<ul role=\"list\" class=\"ssrcss-94r6ik-Stack e1y4nx260\">\n<li class=\"ssrcss-qzx51b-LinkItem e3eyuya1\">\n<div class=\"ssrcss-1gccci3-Stack e1y4nx260\"><span><\/p>\n<p class=\"ssrcss-1q0s6gx-LinkHeadline e3eyuya4\"><span aria-hidden=\"false\">The story of Man City and 115 charges<\/span><\/p>\n<p><\/span><\/div>\n<\/li>\n<li class=\"ssrcss-qzx51b-LinkItem e3eyuya1\">\n<div class=\"ssrcss-1gccci3-Stack e1y4nx260\"><span><\/p>\n<p class=\"ssrcss-1q0s6gx-LinkHeadline e3eyuya4\"><span aria-hidden=\"false\">Football Daily: Premier League confirm Man City guilty of all charges &#8211; 5 Live reaction<\/span><\/p>\n<p><\/span><\/div>\n<\/li>\n<li class=\"ssrcss-qzx51b-LinkItem e3eyuya1\">\n<div class=\"ssrcss-1gccci3-Stack e1y4nx260\"><span><\/p>\n<p class=\"ssrcss-1q0s6gx-LinkHeadline e3eyuya4\"><span aria-hidden=\"false\">Football on Trial: The Manchester City Charges<\/span><\/p>\n<p><\/span><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"subheadline\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-usmnse-Spacer e1aon0op0\">\n<div data-testid=\"subheadline\">\n<h2 id=\"Project-Longbow\" tabindex=\"-1\" class=\"ssrcss-1sc9t00-Heading e10rt3ze0\"><span role=\"text\">Project Longbow<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"text\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"rich-text\">\n<div class=\"ssrcss-nqezkk-RichTextContainer e5tfeyi1\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">In 2012, City launched what it called Project Longbow.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The ruling does say many of the strands of Project Longbow were genuine, and legitimate attempts to achieve the aims of boostings revenues and reducing operating losses.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">One strand was not genuine, according to the ruling: the Fordham Arrangement.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This was an agreement between City and a third party called Fordham which was, according to the ruling, &#8220;little more than a front&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Funds from the club&#8217;s owners &#8220;would be used (and were used) to enable Fordham to acquire from the club (at a sizeable, artificially-inflated price) the club&#8217;s entitlement to benefit financially from its players&#8217; image rights&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">It was a &#8220;further device by which funds could be paid into the club in a manner that concealed their true origin&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">And this &#8220;enabled the club to pretend that such funds represented operating income&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">In the financial statements wrongly recorded as operating income was the sum of \u00a324.5m, and \u00a349.414m was wrongly excluded from operating expenses.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The ruling says said the Fordham Arrangement was &#8220;operated with the knowledge and approval&#8221; of a number of individuals whose names were redacted.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"subheadline\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-usmnse-Spacer e1aon0op0\">\n<div data-testid=\"subheadline\">\n<h2 id=\"Contracts-paid-by-other-means\" tabindex=\"-1\" class=\"ssrcss-1sc9t00-Heading e10rt3ze0\"><span role=\"text\">Contracts paid by other means<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"media\" class=\"ssrcss-l7emlr-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div class=\"ssrcss-1uy5kw5-FullWidthWrapper ep2nwvo1\">\n<div class=\"ssrcss-1w8ucfj-PortraitVideoWrapper e1pbfhqo0\">\n<figure class=\"ssrcss-hc6arm-StyledFigure e34k3c22\">\n<div class=\"ssrcss-ab5fd8-StyledFigureContainer e34k3c21\">\n<div data-chromatic=\"ignore\" class=\"ssrcss-dtyrnv-MediaPlayerWrapper e1h75hkw2\">\n<div class=\"ssrcss-1553su4-ErrorMessage eitf6465\">\n<div class=\"ssrcss-h7lv7m-StyledInnerContainer eitf6464\">\n<div class=\"ssrcss-nbxsk2-TextContent eitf6461\">\n<h2 class=\"ssrcss-89o2pv-Heading e10rt3ze0\">To play this video you need to enable JavaScript in your browser.<\/h2>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This video can not be played<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><figcaption class=\"ssrcss-3uli8u-StyledFigureCaption ehbdhz00\"><span class=\"visually-hidden ssrcss-i2z2ig-VisuallyHidden e16en2lz0\">Figure caption, <\/span><\/p>\n<div class=\"ssrcss-15twdc6-Stack e1y4nx260\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">CEO Soriano silent on Man City&#8217;s Premier League charges<\/p>\n<\/div>\n<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"text\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"rich-text\">\n<div class=\"ssrcss-nqezkk-RichTextContainer e5tfeyi1\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Another way the club attempted to pass the financial rules was to move expensive contracts for players and managers off the books. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This was done by paying remuneration, or wages, through third parties. In reality this was being paid by the owners. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This was &#8220;instead recorded in a consultancy agreement&#8221; and &#8220;concealed the true extent of the club&#8217;s liabilities&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">There are three separate cases attributed to this, with all names redacted from the document. These may be published when the full written reasons are released. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">City used this method for payments of \u00a38.866m, \u00a37.4m and \u00a30.5m.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"links\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div class=\"ssrcss-1gccci3-Stack e1y4nx260\">\n<ul role=\"list\" class=\"ssrcss-94r6ik-Stack e1y4nx260\">\n<li class=\"ssrcss-qzx51b-LinkItem e3eyuya1\">\n<div class=\"ssrcss-1gccci3-Stack e1y4nx260\"><span><\/p>\n<p class=\"ssrcss-1q0s6gx-LinkHeadline e3eyuya4\"><span aria-hidden=\"false\">Manchester City vs The Premier League<\/span><\/p>\n<p><\/span><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"subheadline\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-usmnse-Spacer e1aon0op0\">\n<div data-testid=\"subheadline\">\n<h2 id=\"Citys-witnesses-lied-knowingly-during-inquiry\" tabindex=\"-1\" class=\"ssrcss-1sc9t00-Heading e10rt3ze0\"><span role=\"text\">City&#8217;s witnesses &#8216;lied knowingly&#8217; during inquiry<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"text\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"rich-text\">\n<div class=\"ssrcss-nqezkk-RichTextContainer e5tfeyi1\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">&#8220;By its conduct the club clearly intended to circumvent the Premier League rules.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">&#8220;The club made concerted efforts to stop and frustrate the Premier League investigation&#8221;. <\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This is another damning section, which brings into question the integrity of undisclosed people associated with City.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">City served witness statements or documentary evidence from 24 individuals, most of whom who gave evidence at the hearing.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This could be problematic at a later date, as the new Independent Football Regulator is able to look at the honesty of integrity of directors and owners.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">At present, no one has been named so we do not know the position of the people the ruling referred to.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">It said that the evidence given by a number of important factual witnesses &#8220;was false in a number of key respects&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">It added that certain factual witnesses provided evidence &#8220;that they knew to be untrue and so had been dishonest&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">The ruling also said that City knew that the annual accounts &#8220;did not provide a true and fair view of the financial position&#8221; and that the club &#8220;was reckless as to whether those annual accounts provided a true and fair view&#8221;.<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">All in this, it was said, showed that City failed to act &#8220;with utmost good faith&#8221; and &#8220;breached duties of co-operation that it owed to the Premier League&#8221;.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"subheadline\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-usmnse-Spacer e1aon0op0\">\n<div data-testid=\"subheadline\">\n<h2 id=\"How-the-ruling-breaks-down\" tabindex=\"-1\" class=\"ssrcss-1sc9t00-Heading e10rt3ze0\"><span role=\"text\">How the ruling breaks down<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"text\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div data-testid=\"rich-text\">\n<div class=\"ssrcss-nqezkk-RichTextContainer e5tfeyi1\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">This is how the club&#8217;s financial statements for the seasons between 2009-10 and 2017-18 did not show a true and fair view of the financial position:<\/p>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Sponsorship <\/p>\n<div class=\"ssrcss-2st5ed-ListContainer e5tfeyi0\">\n<ul role=\"list\">\n<li>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Income overstated by over \u00a3830m<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Contracts (players and managers)<\/p>\n<div class=\"ssrcss-2st5ed-ListContainer e5tfeyi0\">\n<ul role=\"list\">\n<li>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Wrongly excluded expenses by \u00a38.866m<\/p>\n<\/li>\n<li>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Wrongly excluded expenses by \u00a37.4m<\/p>\n<\/li>\n<li>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Wrongly excluded expenses by \u00a30.5m<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Fordham Arrangement (image rights):<\/p>\n<div class=\"ssrcss-2st5ed-ListContainer e5tfeyi0\">\n<ul role=\"list\">\n<li>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Wrongly recorded as operating income \u00a324.5m<\/p>\n<\/li>\n<li>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Wrongly excluded expenses of \u00a349.414m<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Total: \u00a3920.68m<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"eventPromo\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-126h8e-Spacer e1aon0op0\">\n<div class=\"ssrcss-yapki9-EventInformationContainer e646wox6\">\n<p class=\"ssrcss-1lkl5gx-EventTitleContainer e646wox5\"><strong>Follow Manchester City on BBC Sounds<\/strong><\/p>\n<div class=\"ssrcss-vf62z0-EventDetailsContainer e646wox4\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Pre-match, post-match and topical City content<\/p>\n<\/div>\n<div class=\"ssrcss-e4s26j-CallToActionContainer e646wox3\"><span class=\"call-to-action-link-text-wrapper\">Listen on Sounds<\/span><\/div>\n<div class=\"ssrcss-1l9dnxb-CoverageTextContainer e646wox2\">\n<p class=\"ssrcss-1q0x1qg-Paragraph e1jhz7w10\">Subscribe and listen for everything you love about City<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"topicList\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-tcr9z1-Spacer e1aon0op0\">\n<div data-testid=\"topic-list\">\n<div class=\"ssrcss-nj9heb-StyledTagContainer ed0g1kj1\">\n<div class=\"ssrcss-1pfbb52-TopicListHeaderWrapper etw6iwl0\">\n<h2 class=\"ssrcss-89o2pv-Heading e10rt3ze0\">Related topics<\/h2>\n<\/div>\n<div class=\"ssrcss-17ehax8-Cluster e1ihwmse1\">\n<ul role=\"list\" class=\"ssrcss-w8zanw-ClusterItems e1ihwmse0\">\n<li>Football<\/li>\n<li>Premier League<\/li>\n<li>Manchester City<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div data-block=\"promoList\" class=\"ssrcss-vxwoax-ComponentWrapper e1aon0op1\">\n<div class=\"ssrcss-tcr9z1-Spacer e1aon0op0\">\n<h2 class=\"ssrcss-89o2pv-Heading e10rt3ze0\">More on this story<\/h2>\n<ul class=\"ssrcss-1ughxsy-List e880cno1\">\n<li>\n<div data-testid=\"promo\" class=\"ssrcss-ccqz3i-Promo e1vyq2e80\">\n<div class=\"ssrcss-1iahvul-PromoCompact e18gnqux0\">\n<div class=\"ssrcss-wg79iw-PromoContent exn3ah912\">\n<div class=\"ssrcss-l0lt4o-Stack e1y4nx260\"><span role=\"text\"><\/p>\n<p class=\"ssrcss-6bmydz-PromoHeadline exn3ah99\"><span aria-hidden=\"false\">Football on Trial: The Manchester City Charges<\/span><\/p>\n<p><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<p>[analyse_source url=&#8221;https:\/\/www.bbc.com\/sport\/football\/articles\/c65y51l3gzq4o&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[analyse_image type=&#8221;featured&#8221; src=&#8221;https:\/\/ichef.bbci.co.uk\/ace\/branded_sport\/1200\/cpsprodpb\/2d3d\/live\/eb88ad30-bc4e-11f1-b0ee-af1df8a6445f.jpg&#8221;] The intricate web Man City spun to con the Premier League To play this video you need to enable JavaScript in your browser. This video can not be played Figure caption, Man City guilty of &#8216;sham&#8217; contracts &amp; misleading accounts By Dale Johnson Football issues correspondent Published 29 September 2026 &#8220;To cheat, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[35,226],"class_list":["post-2171681","post","type-post","status-publish","format-standard","hentry","category-politics","tag-bbc-com","tag-crawlmanager"],"_links":{"self":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2171681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2171681"}],"version-history":[{"count":0,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=\/wp\/v2\/posts\/2171681\/revisions"}],"wp:attachment":[{"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2171681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2171681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/analyse.optim.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2171681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}