Reports claim that an independent tribunal has reached decisions in Manchester City’s 115 charges case. Sky Sports analyses what could happen next in the inquiry…

What is the appeals process?

If any of the breaches are proven, it is highly likely Manchester City will appeal. In this case, both sides can appeal within 14 days of the judgment.

Any appeal would be heard by a new three-person commission.

A judgement can be appealed on grounds such as fraud, misconduct, or gross unfairness by the arbitrator. City cannot appeal to the Court of Arbitration for Sport (CAS).

In 2014, City chairman Khaldoon al-Mubarak said he would rather spend £30m on the best 50 lawyers in the world and sue UEFA for the next 10 years than agree a financial penalty for alleged Financial Fair Play breaches.

Premier League rules on appeals and role of the Appeal Board

A party to the proceedings that wishes to challenge a decision of the Commission may do so under Section W of the Premier League Rules.

An Appeal Board is appointed by the chair of the independent judicial panel, Sir Gary Hickinbottom, and must have three members, one of whom should have held judicial office, and would sit as the chair of the Appeal Board.

The proceedings of the Appeal Board are confidential and heard in private.

The Appeal Board has wide discretion in respect of the appeal, and may allow it, dismiss it, or make any order that it deems fit (including varying the order of Commission).

What are the potential punishments?

There are a range of sanctions available to the independent commission which include fines, points deductions and other sporting sanctions.

The Premier League do not have set sanctions for financial rule breaches. Clubs decided not to have them because there were fears clubs would break the rules and just take the punishment if they knew what the punishment was going to be.

In February 2025, Richard Masters said the Premier League were looking at having a Sanctions Grid – setting out agreed sanctions for different rules breaches.

Everton were deducted six points on appeal during the 2023/24 season and then two points for profit and sustainability rules (PSR) breaches. Nottingham Forest were deducted four points in the same season.

In the 2008/09 season, Luton Town were deducted 30 points (10 points for illegal payments to agents and 20 points for exiting administration without a Company Voluntary Arrangement (CVA).

In 2021/22 seson, Derby County were deducted 21 points (12 points for entering administration and nine points for financial irregularities).

Can sanctions be imposed while an appeal is under way?

There would be a separate hearing to determine sanctions.

Would the appeal be the end of the matter?

The appeal would be the end of this part of the process. No appeal to CAS would be possible.

There would likely to be more legal cases though, with clubs potentially taking action against City over missing out on trophies and Champions League qualification.

It was a semi-final that had it all: hard-hitting rugby, controversy and a late dash of attempted heroics.

It started as expected with two big packs going at each other, the likes of Keenan Palasia and Ben Currie standing up for their sides as they have all season.

It hit the crunch point with 14 minutes remaining when James McDonnell was penalised for an escort on George Williams. In truth, it looked like Williams ran into the Leeds man’s line, but even with a Captain’s Challenge the decision was upheld.

That allowed Ewan Irwin to break the deadlock and send over the two points that sealed Warrington’s spot in the Grand Final for the first time in eight years.

Whether it was a penalty or not will be debated and discussed. For Leeds Rhinos head coach Brad Arthue it is not the type of decision that should be deciding a semi-final.

“It’s a tough loss. I’m extremely proud of the boys,” Arthur told Sky Sports.

“Everything that could go wrong probably did this week. But we didn’t use it as an excuse.

“We fought really hard, and I’m really disappointed. I feel like the game has been decided by a really tough penalty.

“That penalty should not be deciding a game of that magnitude.

“There was plenty of fight, but in the end it wasn’t enough. The only thing we could control was our attitude, and ours was excellent.

“We didn’t want it to end this way. It would have been nice to let the two teams decide the result I reckon.”

“I don’t want McDonnell wearing that because he did nothing wrong,” Arthur later added.

“McDonnell’s eyes were not on him.”

Was there even enough contact to knock Williams over? Most say no. What is agreed on is that Williams “played the game” and got the reward.

“I don’t think strictly that is a penalty. I don’t think it is,” said Sky Sports Rugby League’s Jon Wilkin.

“I think James McDonnell is running back, looking where the ball is going, in line with the ball.

“He’s not aware of where George Williams is, but George Williams knows where McDonnell is, let me tell you that.

“It is just such a softie, and there’s not enough contact to knock George over.

“George’s biggest contribution tonight in a poor performance for him was that. It’s smart, it’s experienced, and it won his side two points.

“In a game like this, Brad Arthur is right to some extent that it was crucial. They [Leeds] also missed chances.

“But I am completely aligned with Brad Arthur that that isn’t a ‘penalty.'”

The fight referenced by Arthur was clear to see as the clock ticked down. Connor was trying for 40/20s and 20/40s all over the park.

He thought he had one with a minute on the clock but then Warrington used their Challenge and it was ruled that the tackle on Palasia was complete before he passed it off the ground.

Then, there were seconds remaining on the clock as Connor decided that he would try for the conversion from a penalty awarded. He was 62 metres out and it fell eight metres short.

It was the latest ‘what if’ moment for Leeds as they have to lick their wounds and go through another strong season with nothing to show for it.

Now, it is for Arthur and his squad to try and find a way to overcome controversy and rise once again.

That will not bother Warrington though, who are now 80 minutes from the biggest win in the club’s history.

Semi-finals

Semi-Final 1 – Friday September 25: Leeds Rhinos 12-14 Warrington Wolves

Semi-Final 2 – Saturday September 26: Wigan Warriors v Wakefield Trinity, 5.30pm KO on Sky Sports

The Super League play-offs are under way, live on Sky Sports, and continue all the way through until the Grand Final from Old Trafford on October 3.