Recent reports indicate that an independent tribunal has finally issued rulings on the massive 115‑charge dossier facing Manchester City. Sky Sports has broken down the possible next steps in this complex investigation, and here we explore what could unfold.
If any of the alleged breaches are upheld, Manchester City is almost certain to lodge an appeal. Both the club and the governing body have a 14‑day window after a judgment to file an appeal.
Should an appeal be lodged, the case will be heard by a newly constituted three‑person commission, distinct from the original panel that delivered the verdict. An appeal can be lodged 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 matter to the Court of Arbitration for Sport (CAS); the appeal process is confined to the structures set up by the Premier League and the independent judicial panel. The background to City’s defensive stance can be traced back to 2014, when chairman Khaldoon al‑Mubarak famously declared that he would rather spend £30 million on the world’s top 50 lawyers and pursue a decade‑long legal battle against UEFA than accept a financial penalty for alleged Financial Fair Play (FFP) violations. This declaration underscored the club’s willingness to fight any sanction vigorously. Under Section W of the Premier League Rules, any party involved in the proceedings may challenge a decision of the Commission.
An Appeal Board, appointed by Sir Gary Hickinbottom – the chair of the independent judicial panel – will be formed. 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 appeal hearings are conducted in confidence and are not open to the public.
The Appeal Board enjoys broad discretion: it may uphold the original decision, overturn it, modify the sanctions, or dismiss the appeal altogether. In practice, the board can impose a range of penalties, from monetary fines to points deductions and other sporting sanctions. Unlike some other leagues, the Premier League does not operate a fixed penalty schedule for financial rule breaches. The league deliberately avoided a rigid sanctions matrix because it feared clubs might calculate the cost of a breach and simply accept the known punishment.
However, in February 2025, Premier League chief executive Richard Masters announced that the league is considering a “Sanctions Grid” that would outline predetermined penalties for various types of infractions, aiming to increase transparency and deterrence. Recent history provides several examples of points deductions for financial misconduct. During the 2023/24 season, Everton were stripped of six points on appeal and later lost an additional two points for violating the profit‑and‑sustainability rules (PSR).
Nottingham Forest also suffered a four‑point deduction that same season. Going further back, Luton Town endured a massive 30‑point penalty in 2008/09 – ten points for illegal agent payments and twenty for exiting administration without a Company Voluntary Arrangement (CVA). More recently, Derby County were docked 21 points in the 2021/22 campaign – twelve for entering administration and nine for other financial irregularities.
Should Manchester City’s appeal proceed, a separate hearing will be convened to determine the final sanctions, if any. This hearing will mark the conclusion of the current procedural stage; no further appeal to the CAS will be permitted. Nonetheless, the legal battle is unlikely to end there.
Other clubs may initiate separate lawsuits, alleging that City’s alleged breaches gave them an unfair advantage that cost the challengers trophies or Champions League qualification. In summary, the pathway forward involves a rapid 14‑day appeal filing period, the formation of a three‑member Appeal Board chaired by a former judge, a confidential hearing, and the potential for a wide range of outcomes—from upheld fines to points deductions. While the Premier League currently lacks a fixed penalty schedule, discussions about a sanctions grid suggest future reforms. The broader football community should also brace for ancillary legal actions that could arise from any perceived competitive imbalance caused by the alleged violations.