It could also be that any issues the PL have with us haven't actually broken any laws.
For example, if the Mancini contract is something they're looking at, in regards to the SFO or HMRC as long as everyone has paid the correct tax and the correct figures are in the correct books of all companies involved then why would they care?
The issue with the Premier League wouldn't be to do with had the correct tax been paid it would be more that they say those payments should be under City's accounts and we say they shouldn't, at that point it comes down to whether the links between Sheikh Mansour and the Abu Dhabi club that were paying Mancini can be classed as owner disguised payments or not which isn't a fraud issue, it's a boring as fuck accounting issue.
A lot of this nonsense could come down to dull accounting procedures, City argue that payment X should be listed in column A of spreadsheet 23.802 but the PL say that it should be in column B due to obscure accounting practice Gibbs V Johnson 1872 and this means City haven't produced full and accurate records of their accounts, City maintain that the precedent of Kafka v Davies 1911 overrules the Gibbs scenario and on and on and on.
Breaking the Premier League's own rules which have been written so badly and with so many glaring gaps doesn't necessarily mean it's a legal issue.
I think this is why there has been such misunderstanding and misrepresentation of the CAS findings (with a dash of cartel PR and muck slinging), there was no smoking gun, no juicy details of offshore accounts and secret deals, it was all just rather dry and boring interpretations of spreadsheets and multifaceted accounting practices, none of which sells newspapers or generates clicks from the hard of thinking.