Recent reports indicate that an independent tribunal has finally issued rulings on the massive 115‑charge case facing Manchester City. Sky Sports has broken down the possible next steps in this ongoing investigation, and here is a comprehensive look at what could happen now. If any of the alleged infringements are confirmed, the most probable scenario is that Manchester City will lodge an appeal.

Both the club and the governing body have a two‑week window from the date of the judgment to submit an appeal. Should an appeal be lodged, the matter will be heard by a newly constituted three‑person commission, distinct from the original panel that delivered the verdict. An appeal can be based on several grounds, including evidence of fraud, procedural misconduct, or a finding that the original arbitrator acted with gross unfairness. It is important to note that the club does not have the option of taking the case to the Court of Arbitration for Sport (CAS); the appeal must remain within the framework set out by the Premier League and the independent tribunal.

The stakes of the case are high. Back in 2014, Khaldoon al‑Mubarak, the chairman of Manchester City, famously declared that he would rather allocate £30 million to hire the world’s top 50 lawyers and pursue a decade‑long legal battle against UEFA than accept a financial penalty for alleged breaches of the Financial Fair Play (FFP) regulations. That statement underscores the club’s willingness to fight any punitive measures vigorously. Procedurally, any party that wishes to challenge a decision made by the Commission can do so under Section W of the Premier League Rules.

An Appeal Board will be appointed by Sir Gary Hickinbottom, the chair of the independent judicial panel. The board must consist of three members, one of whom must have previously held a judicial office and will act as the chair of the Appeal Board. All proceedings before the Appeal Board are conducted in private and are strictly confidential. The board enjoys broad discretion when dealing with appeals; it may uphold the original decision, overturn it, modify the sanctions, or dismiss the appeal altogether.

In practice, this means the board can impose a range of penalties, from monetary fines to points deductions, or any other sporting sanction it deems appropriate. Unlike many other leagues, the Premier League does not publish a fixed schedule of penalties for financial rule violations. The rationale behind this approach is that clubs might be tempted to breach the rules deliberately if they know exactly what the punishment will be. However, in February 2025, Premier League chief executive Richard Masters announced that the league is exploring the creation of a "Sanctions Grid"—a structured matrix that would outline agreed‑upon penalties for different categories of infractions, bringing more transparency to the process.

Recent history offers several examples of points deductions for financial misconduct. During the 2023/24 season, Everton were docked six points after an appeal, followed by an additional two‑point penalty for breaches of the profit and sustainability rules (PSR). In the same season, Nottingham Forest suffered a four‑point deduction for similar violations.

Going further back, Luton Town were stripped of 30 points in the 2008/09 season—10 points for illegal payments to agents and 20 points for exiting administration without a Company Voluntary Arrangement (CVA). More recently, Derby County lost 21 points in the 2021/22 season—12 points for entering administration and nine points for other financial irregularities. If Manchester City’s appeal is successful, the appeal process will conclude the disciplinary phase of the case.

No further recourse to CAS will be available. Nevertheless, the legal ramifications are unlikely to end there. The club’s rivals and other stakeholders may initiate separate lawsuits, claiming that City’s alleged breaches gave them an unfair advantage that resulted in lost trophies or missed Champions League qualification.

In summary, the next steps after the tribunal’s decision involve a tightly timed appeal window, the formation of a new three‑member commission, and a confidential hearing that could result in a wide range of sanctions. The outcome will not only affect Manchester City’s immediate competitive standing but could also shape future enforcement practices across the Premier League, especially if the proposed Sanctions Grid is adopted. The situation remains fluid, and fans, clubs, and legal observers will be watching closely as the appeals process unfolds.