Recent reports indicate that an independent tribunal has delivered its rulings in the massive 115‑charge case against Manchester City. Sky Sports has broken down the possible next steps in this complex investigation, and the ramifications could be significant for the club and the wider football community. If any of the alleged violations are upheld, it is almost certain that Manchester City will lodge an appeal.

Under the current procedural rules, both the club and the governing body have a 14‑day window from the date of the judgment to submit an appeal. Should an appeal be filed, a fresh three‑person commission will be convened to review the case. An appeal can be lodged on several grounds, including evidence of fraud, procedural misconduct, or a determination that the original arbitrator acted with gross unfairness.

It is important to note that the club does not have the option to take the matter to the Court of Arbitration for Sport (CAS); the appeal process is confined to the structures set out by the Premier League and its independent panel. Back in 2014, Khaldoon al‑Mubarak, the chairman of Manchester City, made a striking statement: he would rather allocate £30 million to hire the world’s top 50 lawyers and pursue legal action against UEFA for a decade than accept a financial penalty for alleged breaches of the Financial Fair Play (FFP) regulations. This comment underscores the club’s willingness to fight any sanctions vigorously.

Any party dissatisfied with a decision of the independent commission may challenge it under Section W of the Premier League Rules. The appeal process is overseen by an Appeal Board, which is 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 board. All proceedings before the Appeal Board are conducted in confidence and are not open to the public.

The board enjoys broad discretion when dealing with appeals: it may uphold the original decision, overturn it, modify the sanctions, or even dismiss the appeal entirely. This flexibility allows the board to tailor its response to the specific circumstances of each case. The independent commission has a range of possible penalties at its disposal, ranging from monetary fines to points deductions and other sporting sanctions. Unlike many other regulatory bodies, the Premier League does not maintain a fixed penalty schedule for financial rule infringements.

The league deliberately avoided a rigid sanctions grid because it feared clubs would simply calculate the cost of a breach and decide to accept the punishment if it was predictable. In February 2025, Premier League chief executive Richard Masters announced that the league was considering the introduction of a “Sanctions Grid.” This grid would outline agreed‑upon penalties for various categories of rule violations, providing greater transparency and consistency across the competition.

Recent history provides several examples of points deductions for financial misconduct. Everton, for instance, lost six points on appeal during the 2023/24 season and later incurred an additional two‑point penalty for breaches of the profit and sustainability rules (PSR). Nottingham Forest also suffered a four‑point deduction in the same campaign. Going further back, Luton Town were stripped of 30 points in the 2008/09 season—10 points for illegal agent payments and 20 points for exiting administration without a Company Voluntary Arrangement (CVA).

More recently, Derby County faced a 21‑point deduction in the 2021/22 season—12 points for entering administration and nine points for other financial irregularities. If the appeal process concludes with a decision that upholds the original sanctions, that will mark the end of this particular procedural track; there will be no further right of appeal to the CAS.

However, the fallout is likely to trigger additional legal actions. Other clubs may pursue civil claims against Manchester City, alleging that the alleged breaches gave City an unfair competitive advantage that resulted in lost trophies or missed Champions League qualification. In summary, the immediate future for Manchester City hinges on whether the club chooses to appeal the tribunal’s findings and how the newly formed Appeal Board evaluates any such challenge.

The board’s discretion, the absence of a fixed sanctions framework, and the potential for subsequent litigation all combine to create a highly uncertain and closely watched situation in English football. The outcome will not only affect City’s on‑field prospects but could also reshape how financial compliance is enforced across the Premier League moving forward.