"To cheat, trick, deceive, delude with false pretences; to impose upon, take in, hoax." It is a word that appears eight times in the independent commission's ruling, published on Tuesday, which found Manchester City guilty of all charges related to serious breaches of financial rules - and all but one in relation to a failure to co-operate with the investigation. It catalogues how the club's owners, Abu Dhabi United Group, knew from the 2009-10 season that there would be major overspends if the club was to reach the level they wanted to get to.