Football
The intricate web Man City spun to con the Premier League
The 40-page document which confirmed Manchester City were found guilty of inflating sponsorship income makes fascinating reading. Here's what it sets out.
· 3 min read

Man City guilty of 'sham' contracts & misleading accounts
"To cheat, trick, deceive, delude with false pretences; to impose upon, take in, hoax."
That is the Oxford English definition of the word "sham".
And that word appears eight times in the independent commission's ruling published on Tuesday , which found Manchester City guilty of all charges related to serious breaches of financial rules, and all but one in relation to a failure to co-operate with the investigation.
The 40-page document makes fascinating reading.
It catalogues how the club's owners, Abu Dhabi United Group, knew from the 2009-10 season that there would be major overspends if the club was to reach the level they wanted to get to.
So, the ruling says, City found a way to boost sponsorship income. Season, after season, after season.
The report shows how the club's owners were topping up the value of the deals.



