HMRC Did City pass all of their £900 revenue in the period of judgement to HMRC? If so then City have fulfilled their responsibilities in the law, so punishment is about overstating sponsorship payments ( Prem rules) rather than HMRC assessment compliance? Nobody seems to be answering that. One is a football punishment, one is fraud. And a bloody big difference between playing in League 2 and having Directors standing at the Old Bailey for fraud. Anyone??