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Cases

How a breach is found and what follows: assessment windows, commission decisions, points deductions and appeals, explained case by case. Plain English.

A case is not a single moment: accounts are filed, a window is assessed, a panel decides, and an appeal follows. Read in that order and the headlines make sense.

  • Which seasons were examined and which costs were excluded
  • How a breach is found in the accounts
  • What a points deduction actually decides
  • How an appeal tests the reasoning
Cases

Everton points deduction: how the PSR breach was found

How Everton's PSR case was built: the rolling loss test, the commission's findings, the points deduction and what the appeal did and did not change.

Cases

Leicester's PSR case: why jurisdiction decided it all

Why Leicester's financial case turned on jurisdiction: relegation, league membership, the rule change that closed the gap and a deduction still under appeal.

Cases

Manchester City's 115 charges: what is actually alleged

The 115 charges against Manchester City explained: the families of allegation, the cooperation counts, how the commission works and what an appeal can change.

Cases

How a PSR breach is found: window, add-backs, loss

How a PSR breach is calculated: the rolling assessment window, the adjusted accounts, the permitted add-backs and the comparison that decides the case.

Cases

Points deductions and appeals: how the penalty is set

How a points deduction is decided: the commission's reasoning, aggravating and mitigating factors, suspended penalties and the narrow route of appeal.

Please read this first. This is general information about the structure of football finance rules. It is not investment or legal advice, it is not a valuation of any club, and it does not describe the position of any specific club. Rules change, differ between competitions and are applied case by case by the bodies that write them.