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.