The owners of Manchester City artificially inflated the club's commercial revenue by £830 million over a nine-year period stretching from 2009 to 2018, an Independent Commission has determined as part of its findings in the Premier League's landmark financial misconduct case.

The ruling forms a central element of the Independent Commission's conclusions as it works through the 115 charges of serious financial breaches brought against Manchester City by the Premier League.

The scale of the alleged manipulation — nearly a billion pounds across nearly a decade — represents one of the most significant financial irregularity findings in English football history.