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Are the Premier League close to charging Man City? Ultra-secretive three-year legal investigation is reaching final stage with two experts appointed in Financial Fair Play battle sparked by Der Spiegel's publication of leaked emails

The Premier League have appointed 'subject matter experts' for the ultra-secretive three-year legal investigation into Manchester City's finances, which suggests the Financial Fair Play battle between the Premier League champions and the authorities is reaching its protracted final stage.

'Subject matter experts' are expert witness that explain the context of detail within a case and according to one Premier League legal expert they would normally be appointed in anticipation of a charge being made, but there is no confirmation from City or the Premier League that they have been charged with any offence.

Indeed, both parties have gone to extraordinary lengths to keep the battle secret.