Manchester City Football Club faces penalties for falsifying its revenues using sham contracts and misstated financial accounts. The Premier League announced that an independent commission had found the club guilty of all serious charges against it.

Between 2010 and 2018, the football club filed incorrect accounts to conceal its true finances from auditors and football regulators. It also “significantly” breached the spending rules of the Premier League and the European League (UEFA).

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Ruth Prickett graduated from Cambridge University with a BA hons in History and has specialized in business and finance journalism for the past 20 years. She was editor of Financial Management, the magazine...