Manchester City found guilty, says it will appeal

An independent commission has found Manchester City guilty of serious financial-rule breaches over the period from 2009 to 2018 and of most charges relating to its failure to cooperate with a Premier League investigation. No sanction has been imposed. The club says it will appeal, leaving both the findings’ ultimate status and any punishment unresolved. The commission found that the club used sham commercial arrangements to inflate revenue and reduce costs, concealing the state of its finances. It also found that City failed to cooperate with the league’s investigation. The decision concerns a nine-season period; the supplied reports give differing totals for the alleged financial arrangements, so no single amount is stated here. Manchester City said it was disappointed and surprised by the decision and described the commission’s opinion as materially erroneous and unsafe. It said it would pursue the appeal avenues available to it. The Premier League has said the commission’s decision establishes what happened during the period, while the club disputes the findings. The appeal’s outcome is not yet known. The commission has not decided what sanction, if any, to impose.