An independent tribunal has delivered its final ruling in the Manchester City 115 charges case, finding the majority of the breaches proven, and the matter has now formally moved to the appeal stage. A club representative stressed that the Premier League process is still ongoing, that significant legal elements have yet to be concluded and that the dispute remains subject to strict confidentiality. City themselves categorically deny the charges and vow to keep fighting to prove their innocence.

Under Premier League rules, should the charges ultimately be upheld, sanctions range from a points deduction and a heavy fine to outright expulsion from the top flight. The landmark case covers 54 breaches for failing to provide financial information, 35 for refusing to cooperate with the investigation and 14 for concealing player and manager salaries. The appeals panel is expected to deliver its final verdict in the near future.