Manchester City’s sham consultancy raises questions about £12m in unpaid UK tax. We examine the evidence - and the case for a criminal investigation.

ALT: Bribe Money

ALT: Shaggy - It Wasn't Me

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Arsène Wenger has called on Uefa to investigate Manchester City's sponsorship deal with Etihad Airways

When transnational alliances have scarcely been weaker, the way the club was allegedly run offers a bleak vision of a world driven by brute power and wealth, says Guardian columnist Jonathan Liew

An independent Commission has found Manchester City FC guilty of all charges related to serious breaches of the Premier League’s financial rules over a nine-season period, and the majority of charges in relation to its failure to co-operate with the League’s investigation.