https://rowanflynnpilot.github.io/mancity-charge-ledger/The Charge LedgerA sourced record of the financial-rules cases involving Manchester City: what was alleged, what was decided and by whom, and what happens next.2026-10-01T00:00:00ZRowan Flynnhttps://rowanflynnpilot.github.io/mancity-charge-ledger/#city-appeal-lodgedCity lodges its appeal against the Commission's decision2026-10-01T00:00:00ZCity said it lodged its appeal on the evening of 1 October. The League confirmed the next day that an appeal had been lodged with the Chair of the Judicial Panel. City called the appeal comprehensive and said the decision contains errors of law, principle and fact; neither statement lists the findings it covers. A three-member Appeal Board hears the appeal in private, and the League said the outcome will be published when its rules permit.https://rowanflynnpilot.github.io/mancity-charge-ledger/#city-response-to-decisionCity rejects the decision and says it will appeal2026-09-29T00:00:00ZCity said it is innocent, called the decision legally and factually wrong, and said it will pursue the appeal routes open to it.https://rowanflynnpilot.github.io/mancity-charge-ledger/#pl-core-decisionCommission finds the charges proven, bar one2026-09-29T00:00:00ZThe League published the Commission's redacted Core Decision. It found every charge proven except Charge 4(B). The Commission found that City ran a disguised funding scheme in which Abu Dhabi sponsors paid only part of their recorded fees and the club's owner paid the rest, overstating income by more than £830 million, and that the club exceeded both UEFA's and the League's spending limits once its accounts were restated. Sanction is to be decided at a separate hearing.https://rowanflynnpilot.github.io/mancity-charge-ledger/#athletic-verdict-reportThe Athletic reports the Commission's verdict2026-09-25T00:00:00ZThe Athletic reported that City had been found guilty of all but one of the charges, four days before the League published the decision.https://rowanflynnpilot.github.io/mancity-charge-ledger/#apt-settlementCity and the Premier League settle the APT dispute2025-09-08T00:00:00ZBoth sides agreed to end the arbitration. City accepted that the current APT rules are valid and binding. The settlement did not affect the separate Commission case.https://rowanflynnpilot.github.io/mancity-charge-ledger/#apt-second-awardTribunal rules the previous APT rules unenforceable2025-02-13T00:00:00ZThe tribunal decided the three unlawful aspects could not be separated from the rest, making the previous APT rules unenforceable as a whole. It made no finding on the amended rules, which the League said remained in force.https://rowanflynnpilot.github.io/mancity-charge-ledger/#apt-second-challengeCity challenges the amended APT rules2025-01-01T00:00:00ZCity began a second arbitration, this time against the rules adopted in November 2024.https://rowanflynnpilot.github.io/mancity-charge-ledger/#pl-hearing-endsCommission hearing ends2024-12-06T00:00:00ZThe hearing closed after 42 sitting days, with evidence from 27 factual witnesses. No date was given for a decision.https://rowanflynnpilot.github.io/mancity-charge-ledger/#apt-rules-amendedClubs vote amended APT rules into force2024-11-01T00:00:00ZPremier League clubs approved new APT rules intended to fix the aspects the tribunal had found unlawful, including bringing shareholder loans into fair market value assessment.https://rowanflynnpilot.github.io/mancity-charge-ledger/#apt-first-awardTribunal publishes its first award on the APT rules2024-10-07T00:00:00ZIn a challenge brought by City, an arbitration tribunal found three aspects of the League's Associated Party Transaction rules unlawful, including the exclusion of shareholder loans. The League said City's wider challenge had largely failed.https://rowanflynnpilot.github.io/mancity-charge-ledger/#pl-hearing-beginsCommission hearing begins2024-09-16T00:00:00ZA three-member independent Commission began hearing the charges in private in London.https://rowanflynnpilot.github.io/mancity-charge-ledger/#pl-chargesPremier League charges City and refers the case to an independent Commission2023-02-06T00:00:00ZThe League alleged more than 100 breaches of its rules: over the club's accounts and spending across 2009/10 to 2017/18, and over cooperation with its investigation from December 2018 up to the charges. City denied every charge and said the evidence supported its position.https://rowanflynnpilot.github.io/mancity-charge-ledger/#cas-overturns-banCAS overturns the UEFA ban2020-07-13T00:00:00ZCAS upheld City's appeal, finding some of UEFA's allegations not proven and others time-barred. It lifted the ban and set a €10 million fine for failing to cooperate with investigators.https://rowanflynnpilot.github.io/mancity-charge-ledger/#uefa-banUEFA bans City from European competition for two seasons2020-02-14T00:00:00ZUEFA found serious breaches of its spending rules and a failure to cooperate with investigators, and imposed a two-season ban and a €30 million fine. City called the investigation flawed and appealed to CAS.https://rowanflynnpilot.github.io/mancity-charge-ledger/#cas-rejects-early-challengeCAS rejects City's bid to halt the UEFA case2019-11-15T00:00:00ZCity had appealed to the Court of Arbitration for Sport in May 2019 against the decision to refer its case, before UEFA had ruled on it. CAS found the appeal inadmissible, because UEFA's own process had not finished.https://rowanflynnpilot.github.io/mancity-charge-ledger/#uefa-referral-adjudicatoryUEFA investigator refers City for adjudication2019-05-15T00:00:00ZThe chief investigator of UEFA's financial control body finished his investigation and referred the case to its adjudicatory chamber. UEFA announced the referral the next day.https://rowanflynnpilot.github.io/mancity-charge-ledger/#uefa-investigation-opensUEFA opens a formal investigation2019-03-07T00:00:00ZUEFA opened a formal investigation into whether City had broken its financial rules. City said it welcomed the chance to end the speculation and called the accusations false.https://rowanflynnpilot.github.io/mancity-charge-ledger/#pl-investigation-opensPremier League opens its investigation2018-12-01T00:00:00ZThe League began investigating City's financial arrangements after the Der Spiegel reports. The investigation ran for four years.https://rowanflynnpilot.github.io/mancity-charge-ledger/#der-spiegel-football-leaksDer Spiegel publishes leaked City emails2018-11-01T00:00:00ZThe German outlet published internal club documents from the Football Leaks cache, alleging that money from City's owner had been presented as sponsorship income. City did not dispute that the emails were authentic, declined to comment on material it said had been hacked and stripped of context, and described the reporting as an attempt to damage its reputation.https://rowanflynnpilot.github.io/mancity-charge-ledger/#uefa-settlement-2014City and UEFA sign a Financial Fair Play settlement2014-05-16T00:00:00ZUEFA had questioned some of City's sponsorship agreements and whether the club met its break-even requirement. No findings were made. The two sides settled, with City accepting a fine, part of it suspended, and a reduced Champions League squad for 2014/15.