Why Man City are mentioned in Nottingham Forest FFP decision as potential punishment outlined

Manchester City appear twice in the Premier League's 50-page verdict on Nottingham Forest's financial charges - but not for the reason many rival fans will hope.

Forest were deducted four points to drop them into the Premier League relegation zone after admitting to breaching the Profit and Sustainability Rules (PSR). They contested the decision to charge them, arguing that they breached the rules due to exceptional circumstances surrounding the sale of Brennan Johnson to Tottenham.

City are subject to their own charges from the Premier League, with 115 alleged breaches set to be heard by an independent commission for a wide range of allegations across 2009/10 to 2017/18. As rival fans line up to ask why City are not being dealt with sooner, the mention of City in the Forest verdict is bound to generate excitement - although the latest development unsurprisingly gives no more news on City's case.

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Forest were found to have breached the PSR requirements that limit how much clubs can lose each year. They admitted to being over that limit by the deadline of June 2023, but had identified Johnson as a player who could be sold for their valuation of £50m in order to safely see them under the threshold.

They waited until transfer deadline day - September 1 2023 - to sell Johnson to Spurs for £47.5m, and argued that in doing so they acted within the spirit of the rules, generating a more sustainable fee, and had they complied with the deadline they would have only generated around £30m.

This is where City come in. In proving that they were actively working to