October 12, 2026

Tom Forster KC has written an opinion piece for FT Adviser, where he examines the far-reaching implications of the findings against Manchester City Football Club and considers whether the matter could extend beyond football regulation into the realm of criminal law.
In the article, Tom explores:
• The findings of the Independent Disciplinary Commission concerning alleged “sham” sponsorship arrangements and financial reporting practices.
• Potential criminal offences that could arise if those findings are upheld on appeal, including false accounting, fraud and money laundering allegations.
• The growing risk of corporate criminal liability under the Crime and Policing Act 2026, particularly where the conduct of senior managers is in issue.
• Whether agencies such as the SFO and NCA may come under pressure to investigate if the Commission’s findings ultimately stand.
• The wider implications for sporting integrity, market fairness and public confidence in regulatory enforcement.
As Tom notes, if Manchester City’s appeal is unsuccessful, the club’s challenges may extend well beyond football regulation, with law enforcement potentially playing an increasingly prominent role.
Read piece HERE
Tom Forster KC specialises in advising and acting for corporates, individuals and government agencies on all aspects of business crime: Tom Forster KC | Red Lion Chambers

