In Manchester, the old questions surrounding City’s finances have acquired another strand, reaching beyond the sporting rules that have dominated debate across European football. British tax authorities began examining the club in 2018 over whether complex arrangements had been used to reduce its tax bill.
The inquiry followed the publication of internal Manchester City emails by a German weekly late that year. It was opened to assess the club’s tax structures, rather than on an allegation of intentional fraud.
The case has not been formally closed, but HM Revenue & Customs has not taken action against City. The tax authority declined to discuss the matter, citing the confidentiality owed to taxpayers. Manchester City did not respond when approached on Wednesday morning.
A separate financial case
The tax inquiry sits apart from the Premier League proceedings that have recently placed the Abu Dhabi-owned club under intense scrutiny. An independent commission found City guilty in late September of serious breaches of the league’s financial regulations over the period from 2009 to 2018.
City, owned since 2008 by Sheikh Mansour bin Zayed Al Nahyan of Abu Dhabi’s ruling family, rejects the commission’s conclusions, maintains its innocence and has lodged an appeal. The outcome has echoed well beyond England, given the club’s central place in the modern European game and the wider arguments over ownership, spending and accountability among the continent’s leading sides.
