---
title: "Man City witnesses gave evidence they knew was untrue, commission found"
canonical: "https://readmancity.com/2026/10/11/man-city-witnesses-evidence-untrue-financial-verdict/"
type: "post"
language: "en-GB"
author: "Gary Gowers"
section: "Man City News"
published: "2026-10-11T09:53:50Z"
modified: "2026-10-11T09:53:50Z"
---

# Man City witnesses gave evidence they knew was untrue, commission found

**Some witnesses called on behalf of [Manchester City](https://readmancity.com/) gave evidence they knew was untrue, according to the commission which found the club guilty of breaches of Premier League financial rules.**

The finding is among the passages picked out by The Athletic in a new annotated version of the 40-page core decision in City’s case. The commission said most of the witnesses who appeared before it had done their best to give honest evidence and assist with its work.

It then added that “certain of those factual witnesses had given evidence at the hearing that they knew to be untrue and so had been dishonest.”

> It is arguably the most important document in the history of the Premier League.\
> \
> At 40 pages, it details why Manchester City have been found guilty of almost all charges relating to breaches of the Premier League financial regulations.\
> \
> But what are the key takeaways?… [pic.twitter.com/vjD2fzHND8](https://t.co/vjD2fzHND8)
>
> — The Athletic | Football (@TheAthleticFC) [October 11, 2026](https://x.com/TheAthleticFC/status/2109215303246745775?ref_src=twsrc%5Etfw)

## Commission also referred to ‘sham’ agreements

The Athletic’s breakdown also draws attention to the commission’s findings over City’s sponsorship arrangements. One section of the decision states that each of the sponsorship agreements being considered under one charge “was a sham”.

The Premier League said after the verdict that the commission found City had used sham commercial agreements to inflate revenue and reduce costs. More than £900million was involved across the period examined.

City were also found to have misstated their accounts and concealed the true position of their finances from auditors and football regulators. The club disputes the findings and has lodged an appeal. City maintain that they have evidence capable of overturning the decision, with the appeal to be considered by an independent Appeal Board.

A separate hearing will determine what sanctions City face.

The Athletic’s annotated decision provides a closer look at the findings behind a case which has dominated discussion around the club since the verdict was announced.

***[Latest Man City news, transfer updates and analysis](https://readmancity.com/news/)***