In terms of PSR and inflated or incorrectly recorded sponsorships -LOL. I hope that's an ironic reply. The prospect of relegation was never a serious option, more a piece of media sensationalism.
To be expelled from the PL, or suffer something like a 70 point deduction, we'd have to have committed a very serious, wide ranging and deliberate deception against the PL, UEFA, our auditor and our commercial partners. Quite simply, we haven't done that.
If we had I'd be very shocked and would have little sympathy for those who orchestrated that.
As I said, the very worst case scenario is that we'd be in a similar position to Everton, with the the IC finding that the bulk of the Etihad sponsorship was falsely included in our revenues. In that case we could be found to have exceeded the PL PSR maximum allowable loss by a similar sum when the figures for the impacted years were re-evaluated. I seriously doubt that's going to be the case though.
There's an argument that the sponsorship was £60m pa and sheikh mansour or a closely related party paid all but 8m of it.
Let's presume that's found to be true.
Would that mean the accounts would be down marked by £52m so we would fail PSR for those years?
Surely if we sponsored by Amazon or Tesco instead, they would have paid us a lot mroe than £8m so how is it judged how much we failed by?