The 40-page document which sets out how Manchester City were found guilty of inflating sponsorship income makes fascinating reading. Here's what it sets out.
BBC Sport · September 29, 2026

Football issues correspondent Published 2 minutes ago "To cheat, trick, deceive, delude with false pretences; to impose upon, take in, hoax."
And that word appears eight times in the independent commission'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.
It catalogues how the club'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.
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