I've said before that I don't buy the fraud argument. If I'm right and fraud isn't seen as an avenue to go down then the 6-year limitation comes into play. If they follow the logic that CAS used then the key date will be the date that the PL made public the alleged breaches and passed the case to the IC. That was February 2023, so the cut-off date for alleged breaches will be Feb 2017, meaning all the 2016/17 FY will be in scope.
That leaves maybe one year of both Fordham (although that arrangement may have ceased by then) and Etihad, with the earlier part of the Etihad contract, all the Etisalat one and the Mancini contract time-barred in theory.
With Fordham, it's quite possible that after the 2015 discussion with UEFA, we either stopped the arrangement or, more likely in my opinion, added it to our own wage bill. If that's the case, then there would be no case to answer for the 2017 FY.
And UEFA only queried the Etihad payments in 2013, 2014 and 2016, not 2015 or 2017.
I was also thinking about points deductions. The IC's rationale for these was that the clubs so punished had gained a sporting advantage by spending more than they were entitled to under PSR. But what if we were found to have breached PL rules with the Fordham arrangement, and when the amounts were added back we were still within PSR/FFP? In that case, it would be arguable that there was no sporting advantage as it was an accounting issue only. That would merit a fine.