Hopefully, for the sake of the smooth running and integrity of this season’s Premier League season, the extent of the punishment to be inflicted on City will be revealed soon. Without donning the black cap of a Hanging Judge and being aware that none of City’s misdeeds materially affected my club, Leeds United, (apart from a 4-0 drubbing in the FA Fifth Round in 2012-13), as we were serving our own self-inflicted sentence in the desert of the Championship for the financial (but not illegal) mismanagement of the boom and bust era of Peter Ridsdale, natural justice demands that whatever penalties are levied fit the crime.
The Manchester City mega scandal is a parable for our times in interrelated social, political, and economic aspects. While City were sweeping all before them; two of their Greater Manchester neighbours were suffering grievously on the other side of football’s divide between rich and poor. Wigan Athletic, from a town where Rugby League has always been a communal way of life, after entering the Football League in 1978 climbed the pyramid to become a Premier League side in the 2000s, playing delightful football under their coach Roberto Martinez and actually won the FA Cup in 2013 by beating City 1-0 in the Final (becoming the first club to win the Cup and be relegated from the top flight in the same season).
However after relegation and then the departure of their major benefactor, Dave Whelan the multi-millionaire owner of JJB Sports who had made extensive investments in the club, Wigan were plagued by mounting debts, difficulties in payroll obligations and potential breaches of fair play regulations for which they received points deductions totally seven points from the EFL. The key factors contributing to their plight were decreased revenue due to a further relegation from the EFL Championship; high player wages relative to income; the costs of previous management and unsustainable spending and the impact of the Covid-19 pandemic. The cumulative impact of these woes were record losses for the season 2022/23; £19m of net debt and a £9.9m annual wage bill as of the 2024/25 season.[2]
The Metropolitan Borough of Wigan has one of the highest levels of multiple deprivation and forms part of the Makerfield Parliamentary constituency, that archetypal Left-Behind, Red Wall, Brexit voting seat now represented by Prime Minister Andy Burnham. This socio-demographic profile appears to symbolically fit the distressed profile of the football club something that cannot be lost on another of Wigan’s MP – Lisa Nandy the current Secretary of State for Media, Culture and Sports. Does she look ruefully at the regeneration of East Manchester by the Abu Dhabi United Group; the shiny apartments; trendy coffee shops and bars and pristine leisure facilities and wonder why not in her patch? But she may also reflect that the investment brought to the Etihad surrounds by the sugar daddies from Arabia is a metaphor for impact of gentrification of football and the working-class communities that used to sustain it (and who used to be so unquestioning Labour voters). There is a sense in which Andy Burnham may be hoist on the petard of his successes in his very recent previous life as Mayor of Greater Manchester because of the shining gloss of the United (no, not that one!) Group’s investment. How else can the first significant faux pas of his PM reign be explained; his first response of “real concern” at the possible loss of City’s owners while thanking them for their investment in both the club and Manchester as a whole and his reluctance to “leap to one side” on the issue.[3]
Burnham did row back on these remarks to clarify that nobody could be “above the rules” if wrongdoing were proven, before reminding all and sundry that wrongdoing had indeed been proved; albeit pending an appeal. It is possible that he was shooting from the hip; instinctively reverting to the Evertonian who fought against the points deduction imposed on his team for breaches of financial regulations in the 2022-23 season. Such tribal perspectives are dangerous territories for any politician, never mind a siting Prime Minister. While sport can never be separated from politics, it is an area to tread carefully on if in the public eye.[4]
The plight of another club in the Greater Manchester metropolis was of even greater scale than Wigan. Bury FC who had been in existence since 1885 were expelled from the EFL in August 2019 despite having achieved promotion to League One due to a failed takeover bid leaving this venerable old club unable to settle liabilities accrued by a previous incompetent ownership regime. The Football Regulator should have the power to intervene to ensure that clubs in such stricken circumstances are able to meet their financial obligations and are run as going concerns in the way that central government can send in commissioners to run dysfunctional local councils who cannot or won’t set a rate and meet minimum service delivery obligations.
The 'Citeh' scandal of course raises profound questions of accountability in football. According to the club website, Manchester City is majority owned by Newton and Investment LLC, fully owned by Sheik Al-Nahyan with a significant minority shareholding of nearly 17% held by US-based global technology investment firm, Silver Lake. How often did the board meet? Who signed off on the sponsorship deals disguised as investment from the UAE? Do minutes exist of these meetings including AGMs? Was there no one of accounting expertise and integrity to blow the whistle on City’s three figure fraudulent transactions? What records exist at Company House relating to City’s trading activities. On what basis can Sir Richard Leese, appointed an Honorary President of City in February 2023 (around the time that the Premier League investigations into their finances) after stepping down as Leader at Manchester City Council in December 2021 and the real brains behind “Manchesterism”, defend the Abu Dhabi deal as ‘good for Manchester’?[5] Basically who knew what?
Of course missing in all this are the voices of the fans. It is an unfortunate reality that supporters bodies such as the Manchester United and Leeds United Supporters Trusts only emerge after catastrophes such as the loading of debts amounting to hundreds of millions of pounds of debt onto the red half of Manchester and the financial implosion at Elland Road. It is only then that the very existence of the love objects of millions take precedence over the contents of the trophy cabinet in the concerns of fans. What sort of channels of communication existed between City’s owners and the supporters? Presumably, those of the blue sky, slick corporate Kumbaya type. If Manchester City have to experience the catharsis of banishment, redemption, and resurrection; then the supporters have to be essential actors in this morality tale of all football morality tales.
[1] Catherine Neilan and Jon Ungfoed-Thomas. ‘They’re clear they’re innocent and they’re going to prove it’ The Observer 4 October 2026 p.12
[2] Tom Sherrington .Are Wigan in Financial Trouble. 25 December 2024.
[3] Rory Smith. The PM is a true football fan. It’s why he scored an own goal. The Observer. 4 October 2026 p.13
[4] Ibid
[5] Bethan Finighan. Manchester Evening News. 5 October 2026


















