Manchester City face potentially severe sanctions if found guilty of Premier League charges over alleged financial breaches dating back several years.
Emails purportedly exchanged by senior Manchester City executives have been cited as evidence that the club inflated sponsorship revenue from UAE-based companies.
The documents allegedly show that sponsorship income from Etihad Airways and telecommunications company Etisalat was boosted by disguising direct investment from Sheikh Mansour’s Abu Dhabi United Group as commercial revenue.
Other documents have also purportedly shown off-the-books payments to former City manager Roberto Mancini through consultancy fees paid by a club in Abu Dhabi.
Manchester City have consistently denied wrongdoing and said there is a “comprehensive body of irrefutable evidence” supporting their position.
The club previously successfully challenged a separate case brought by UEFA, after a two-year ban from the Champions League was overturned by the Court of Arbitration for Sport (CAS) in 2020.
CAS found that most of the alleged breaches involving overstated sponsorship revenue had either not been established or were “time-barred” because they fell outside UEFA’s five-year statutory limit for prosecution.
The Premier League case is different because there is no equivalent time limitation clause covering the allegations.
The charges against City cover a range of alleged breaches involving the club’s financial reporting and compliance with Premier League rules.
The possible consequences could be severe if the charges are upheld, with previous Premier League cases showing that financial rule breaches can result in points deductions.
Everton and Nottingham Forest were both deducted points during the 2023-24 season after being found to have breached the Premier League’s profit and sustainability rules.
A significant punishment for City could also create uncertainty over the futures of some of their leading players, including striker Erling Haaland.
Other Premier League clubs could also seek compensation or ask for titles to be stripped if it were established that City gained an unfair sporting advantage through prohibited financial practices.
City have continued to reject the allegations and maintain that they will defend themselves against the Premier League charges.