06 Oct 2026
By David Winnie, Partner, Head of Sports & Immigration
The reported finding in the Manchester City case represents one of the most significant developments in the history of football regulation.
An independent Premier League Commission has found Manchester City guilty of 114 of the 115 charges brought against the club, following a case which has taken years to investigate and determine. The allegations covered a number of areas, including financial reporting, player and manager remuneration, Profitability and Sustainability Rules, UEFA requirements and alleged failures to cooperate with the Premier League’s investigation. From a sports-law perspective, however, today is not the end of the case.
Liability and Sanction
The distinction between liability and sanction is fundamental. The Commission’s findings determine whether the alleged regulatory breaches have been established. The next stage is to determine the appropriate consequences. Under the Premier League’s regulatory framework, those consequences can include financial penalties, points deductions and other sporting sanctions.
There is then the possibility of an appeal. Reports indicate that Manchester City is expected to challenge the findings. The Premier League’s rules provide for an independent Appeal Board with broad powers, including the ability to uphold, vary or overturn the Commission’s decision. That makes it important not to confuse a reported Commission finding with the final outcome of the proceedings.
Wider Issue
There is also a wider regulatory issue here. A case of this scale inevitably raises questions about the effectiveness of football’s financial regulatory architecture. The charges span a nine-year period, while the investigation and subsequent proceedings have extended over many years. The challenge for football regulators is to ensure that financial regulation is not only robust, but also capable of producing decisions within a timeframe that provides certainty for clubs, players, supporters and competitions.
There is another important point. The legal significance of this case should ultimately be assessed by reference to the Commission’s written reasons, rather than simply the number “115”. The individual charges arise from different regulatory provisions and periods, and the reasoning behind the findings will be critical to understanding precisely what has been established.
Next Stages
For Manchester City, the next stages may therefore be every bit as important as the headline. For the wider game, this case could become an important reference point for how financial regulation, independent sporting adjudication, sanctions and appeals operate at the highest level of English football. The headline may be “114 guilty”. The real legal story is what the Commission has actually found, why it has found it, what sanction follows, and what happens on appeal.
