BEN WATSON’S last minute winner in the 2013 FA Cup final still sends a shiver down the spines of Manchester City fans. The shock defeat at the hands of a local rivals Wigan who were heading for relegation was bad…

Manchester City faced major financial scrutiny tracing back to events surrounding the 2013 FA Cup final defeat against Wigan Athletic, sealed by Ben Watson's late goal. Following the Wembley loss, Manchester City sacked manager Roberto Mancini and subsequently appointed Manuel Pellegrini. Leaked internal emails originally published by Der Spiegel in 2018 played a central role in the Premier League's subsequent investigation and financial charges against the club.
The dismissal of Roberto Mancini reportedly cost approximately £9.9 million, creating significant complications for Manchester City's compliance with UEFA Financial Fair Play rules. According to reports, chief financial officer Jorge Chumillas was compiling financial accounts for the 2012-13 season when concerns were raised regarding the resulting deficit.
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