I’ve just missed a connecting flight so found myself with 8 hours to spare in Heathrow so I did some reading up on the full suite of charges. I’m a qualified accountant by trade but by no means an expert at this type of stuff. In my mind the charges all boil down to two overarching accusations:
1. Knowingly falsifying accounts for 9 years - essentially the backbone of the accusation and one of the most difficult things in civil law to prove. Hard to put into words quite how significant this claim is (volume of people involved and consequence) but the severity of the claim requires a suite of evidence that is just cannot imagine the PL being able to attain or prove. The knock on effect of this claim, if true, wouldn’t stop with football related charges but would spill well beyond that.
While not totally watertight the CAS verdict here is a very good indicator of the evidence seemingly available for this claim. While most people dismiss the CAS verdict because they think it’s mainly a time barred verdict, this isn’t actually entirely true and there are very clear outcomes within it that address this accusation, and determine that the evidence does not support such a claim.
2. Failure to comply appropriately. Not something to worry about for me. The club does have a right to provide things in a way it sees fit so it could well be that what the PL have requested is unreasonable. Equally you cannot provide things that do not exist. The independent committee will request evidence from both sides as they see fit to determine No.1 and the consequence of No.2 will be lost in the noise to prove No.1.
Most of the charges seem to sit in various guises under No.1 will a section for No.2. I wouldn’t want to go on record but based on the evidence leaked to date, the verdict of CAS, and the severity of the accusation, I feel like a strong set of lawyers will eat this particular set of allegations up. But let’s see…