From what little is known publicly about the case, and findings from the CAS verdict, it is entirely possible that City could be found guilty of not co-operating with another investigation. However, Ioannidis (leading sports lawyer and professor at Sheffield Hallam University) and Plumley (sports finance expert and also at Sheffield Hallam University) contend that the Premier League must instead prove its most damning allegations - held to a higher standard than a normal civil case because of their seriousness - to satisfy the judging panel.
"It would not be good enough for the Premier League to argue that Manchester City failed to co-operate with the Premier League’s investigation," they write. "The Premier League would have to go beyond this, by proving that Manchester City, as a matter of fact and evidence, failed to produce accurate financial information (and/or lied about it) in relation to their revenue, within the meaning of the current regulations.
"This is not an easy burden for the Premier League. But it should not be easy, because the allegations produced are of a very serious nature.
Manchester City are preparing their evidence to refute strong accusations from the Premier League that could change the game
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