Worth noting that City said themselves to CAS that all sponsorship deals were paid by the sponsors, also that even if city convince anyone that the sponsorship was paid by whomever they now claim – it was at above fair market value so they will still fail the calculations. They also need to get around the payment to at least three people from UAE, and Mancini has thrown them under the bus there.
The charges were categorised into four categories and they will fail on at least two regardless on if they can convince anyone that the payments came from the government and not ADUG (despite there own accounts showing otherwise).
I think the majority of the non-compliance charges actually come from the PL stating that they feel they lied and therefore were not complying by default rather than not actually responding.
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