Manchester City’s long-running dispute with the Premier League may be entering one of its most important legal phases.
Media reports in late September 2026 indicated that an independent commission had reached decisions in the proceedings concerning more than 100 alleged breaches of Premier League financial rules, commonly referred to as the “115 charges”.
Reports suggested that the majority of the alleged breaches had been established and that the process was moving towards an appeal.
Manchester City, however, has stressed that the proceedings remain ongoing, that significant elements are still to be completed, and that the process remains subject to strict confidentiality.
No complete public decision or final sanction has yet been released.
That distinction is critical.
An independent commission reaching findings does not necessarily mean the legal process is over. In a case of this scale, the appeal stage may prove almost as important as the original hearing.
What Is the Manchester City Case About?
The Premier League charged Manchester City in February 2023 following a lengthy investigation into alleged breaches of its financial rules.
The allegations span several seasons and cover a range of issues, including the accuracy of financial information provided to the league, revenue reporting, managerial and player remuneration, financial sustainability rules and alleged failures to cooperate with the Premier League’s investigation.
Manchester City has consistently denied wrongdoing.
The club has maintained that it possesses evidence supporting its position and has repeatedly emphasised the importance of independent review and due process.
Because the proceedings are confidential, much of the evidence considered by the commission has never been made public.
This is one reason why media reports about the outcome must be treated carefully until the formal decision is released.
Findings Are Not the Same as a Final Outcome
In disciplinary proceedings, several separate legal stages may exist.
A commission may first determine whether particular rules were breached.
If breaches are established, questions of sanction may then arise.
After that, one or both parties may have rights of appeal.
Those stages should not be collapsed into a single headline.
A reported finding against a club is therefore different from:
- a final published judgment;
- a final sanction;
- an exhausted appeal process; or
- an enforceable outcome from which no further challenge is available.
In Manchester City’s case, the reported move to an appeal means the matter may continue for some time.
How Could an Appeal Work?
Under the Premier League disciplinary framework, both sides can have appeal rights following a commission decision.
The precise scope of any appeal depends on the rules applicable to the case and the grounds advanced.
Potential appeal issues may include:
- errors of law;
- interpretation of Premier League rules;
- procedural unfairness;
- evidential findings;
- jurisdiction;
- proportionality of any sanction;
- and the commission’s treatment of particular factual or legal arguments.
An appeal does not necessarily mean the entire case starts again from the beginning.
In many disciplinary systems, appellate bodies review whether the original tribunal made an identifiable error rather than simply rehearing every issue.
That distinction can become extremely important in a case involving years of evidence and complex financial material.
Why the Sanction Question Is So Difficult
Much of the public discussion has focused on possible punishment.
Potential sanctions available under football disciplinary frameworks can include:
- financial penalties;
- points deductions;
- sporting restrictions;
- suspension from competitions;
- or other measures permitted under the relevant rules.
But predicting a particular sanction before the full findings are public is speculative.
Any penalty would likely depend on factors such as:
- how many breaches are ultimately upheld;
- the seriousness of those breaches;
- how long the conduct continued;
- whether the conduct was deliberate;
- whether a sporting or competitive advantage resulted;
- the club’s level of cooperation;
- aggravating and mitigating factors;
- and proportionality.
A large number of technical or administrative breaches could be treated very differently from a smaller number of findings involving deliberate concealment or serious competitive distortion.
Until the actual reasoning is available, headline numbers tell only part of the story.
Why Proportionality Matters
Sports regulators have significant disciplinary powers, but sanctions still need to be proportionate to the misconduct established.
That creates a difficult legal exercise.
A sanction must be serious enough to protect the integrity of the competition and deter future misconduct.
At the same time, it should bear a rational relationship to the breaches actually proven.
This is one reason sanctioning decisions can themselves become the subject of appeal.
A club may accept that a technical breach occurred while arguing that the punishment imposed is excessive.
Conversely, a regulator may contend that the seriousness or duration of the conduct warrants a stronger response.
Could Rival Clubs Seek Compensation?
One of the more interesting legal questions is whether other Premier League clubs could eventually pursue compensation if Manchester City is found to have gained an unlawful competitive advantage.
That would raise difficult causation questions.
A rival club would potentially need to show not only that Manchester City breached the rules, but that those breaches caused a specific financial loss.
Possible arguments might concern:
- lost league positions;
- lost prize money;
- qualification for European competition;
- sponsorship revenue;
- broadcasting distributions;
- or other commercial consequences.
But proving such losses would be far from straightforward.
Football outcomes are affected by countless variables.
Even if a breach is established, proving that another club would definitely have finished in a different position may be extremely difficult.
That makes any compensation litigation potentially complex and fact-intensive.
The Case Raises Wider Questions About Sports Governance
The Manchester City proceedings matter beyond one club.
They raise broader issues about how major sporting competitions regulate themselves.
Those issues include:
- whether financial rules are sufficiently clear;
- how investigations should be conducted;
- how independent disciplinary bodies operate;
- what procedural protections clubs should receive;
- how confidential proceedings are balanced against public transparency;
- and how long major regulatory cases should be allowed to continue.
A disciplinary process that takes many years can create uncertainty for clubs, competitors, supporters and commercial partners.
At the same time, cases involving enormous volumes of financial and contractual evidence cannot always be resolved quickly.
That tension between speed and fairness is a recurring problem in sports regulation.
Confidentiality Complicates Public Understanding
The Manchester City case also demonstrates the difficulty of analysing confidential sports proceedings in real time.
Media reports may provide important information, but the public does not yet have access to the complete evidence, legal arguments or reasoning of the commission.
That creates a risk of treating partial information as a final judgment.
Manchester City has continued to emphasise that the process remains confidential and incomplete.
For legal analysis, that means the careful position is to distinguish between:
what has been reported
and
what has been formally established and published.
Until the final decision is released, those two things are not necessarily the same.
How Does This Differ From Manchester City’s Other Premier League Disputes?
The club has also been involved in separate legal proceedings concerning the Premier League’s Associated Party Transaction rules.
Those proceedings are legally distinct from the financial rules case.
The APT litigation concerns the rules governing transactions between clubs and parties associated with their ownership.
The 115-charge case concerns alleged historic breaches of other Premier League financial and reporting obligations.
The fact that the same club is involved in both should not lead to the two disputes being treated as one legal proceeding.
This distinction is important because different rules, evidence and legal questions apply.
Why This Case Could Shape Future Football Regulation
Whatever the final outcome, the case may have long-term implications for football governance.
The Premier League needs rules capable of protecting competitive integrity.
Clubs need rules that are clear, predictable and applied fairly.
Investors and owners need to understand what financial conduct is permitted.
And supporters need confidence that sporting outcomes are being determined under an enforceable regulatory framework.
A case of this scale tests all of those principles at once.
It may therefore influence not only how existing rules are interpreted, but how future financial regulation is drafted and enforced.
Conclusion
Manchester City’s 115-charge case appears to be moving into a new stage, but the legal process is not yet complete.
Reports indicate that an independent commission has reached decisions and that the matter is moving towards appeal.
Manchester City continues to deny wrongdoing and maintains that important parts of the process remain outstanding.
The next phase may involve disputes over legal interpretation, evidence, procedure and proportionality of sanctions. Depending on the eventual findings, further questions could arise around compensation claims and the wider regulatory framework of English football.
The key sports-law lesson is straightforward:
In major disciplinary proceedings, a tribunal’s findings may be only one stage of the legal process. The appeal, sanction and enforcement phases can be just as consequential, if not more.
Al Kabban & Associates
For businesses seeking guidance, Al Kabban & Associates, with over 30 years of experience in UAE law and recognition by Legal 500, stands ready to help corporations build resilience against legal risks while ensuring compliance with local and international standards. For more information or to schedule a consultation, contact us at +971 4 453 9090 or visit www.alkabban.com. You can also follow us on social media for more updates on everything law related in the UAE: @Alkabban_Law
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